HomeMy WebLinkAbout8-c - Property Tax Releases Refunds
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 23, 2018
Action Agenda
Item No. 8-c
SUBJECT: Property Tax Releases/Refunds
DEPARTMENT: Tax Administration
ATTACHMENT(S):
Resolution
Releases/Refunds Data Spreadsheet
INFORMATION CONTACT:
Dwane Brinson, Tax Administrator,
(919) 245-2726
PURPOSE: To consider adoption of a resolution to release property tax values for three
taxpayers with a total of seven bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received three taxpayer requests for
release or refund of property taxes. North Carolina General Statute 105-381(b), “Action of
Governing Body” provides that “upon receiving a taxpayer’s written statement of defense and
request for release or refund, the governing body of the Taxing Unit shall within 90 days after
receipt of such a request determine whether the taxpayer has a valid defense to the tax
imposed or any part thereof and shall either release or refund that portion of the amount that is
determined to be in excess of the correct liability or notify the taxpayer in writing that no release
or refund will be made”. North Carolina law allows the Board to approve property tax refunds for
the current and four previous fiscal years.
FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of
$4,987.80 to the County, municipalities, and special districts. The Tax Assessor recognized that
refunds could impact the budget and accounted for these in the annual budget projections.
SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated
with this item.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving these property tax release/refund requests in accordance with North
Carolina General Statute 105-381.
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NORTH CAROLINA RES-2018-002
ORANGE COUNTY
REFUND/RELEASE RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 330.2(b) allows for the refund and/or
release of taxes when the Board of County Commissioners determines that a taxpayer applying for the
release/refund has a valid defense to the tax imposed; and
Whereas, the properties listed in each of the attached “Request for Property Tax Refund/Release”
has been taxed and the tax has not been collected: and
Whereas, as to each of the properties listed in the Request for Property Tax Refund/Release, the
taxpayer has timely applied in writing for a refund or release of the tax imposed and has presented a valid
defense to the tax imposed as indicated on the Request for Property Tax Refund/Release.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s) and
release(s) are approved.
Upon motion duly made and seconded, the foregoing resolution was passed by the following votes:
Ayes: Commissioners ______________________________________________
________________________________________________________________________
Noes: ____________________________________________________________
I, Donna Baker, Clerk to the Board of Commissioners for the County of Orange, North Carolina,
DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the
Board of Commissioners for said County at a regular meeting of said Board held on
____________________, said record having been made in the Minute Book of the minutes of said Board,
and is a true copy of so much of said proceedings of said Board as relates in any way to the passage of the
resolution described in said proceedings.
WITNESS my hand and the corporate seal of said County, this ______day of
____________, 2018.
___________________________________
Clerk to the Board of Commissioners
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Clerical error G.S. 105-381(a)(1)(a)
Illegal tax G.S. 105-381(a)(1)(b)
Appraisal appeal G.S. 105-330.2(b)
BOCC REPORT - REAL/PERSONAL
JANUARY 23, 2018
November 15, 2017 thru January 5, 2018
NAME
ACCOUNT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Cater, Daniel Allen 1065957 2017 34,230 - (340.94)Double billed (illegal tax)Also billed on account 1057980 (Carter)
Environmental Quality Control Inc. 1064613 2017 for 2016 80,000 47,000 (637.71)Incorrect value (clerical error)Incorrect value used due to incorrect account status during billing process for discovery bills
Environmental Quality Control Inc. 1064613 2017 for 2015 80,000 47,000 (690.87)Incorrect value (clerical error)Incorrect value used due to incorrect account status during billing process for discovery bills
Environmental Quality Control Inc. 1064613 2017 for 2014 80,000 47,000 (744.01) Incorrect value (clerical error)Incorrect value used due to incorrect account status during billing process for discovery bills
Environmental Quality Control Inc. 1064613 2017 for 2013 82,000 47,000 (829.71) Incorrect value (clerical error)Incorrect value used due to incorrect account status during billing process for discovery bills
Environmental Quality Control Inc. 1064613 2017 for 2012 82,000 47,000 (862.62)Incorrect value (clerical error)Incorrect value used due to incorrect account status during billing process for discovery bills
Sink, Samuel R.245789 2017 for 2014 - - (881.94)Deferred taxes billed in error (illegal tax)
Timley filed and approved PUV application submitted by new owner created need to reverse
previous issuance of 2014 deferred tax bill. No change in value was involved.
Total (4,987.80)
The spreadsheet represents the financial impact that approval of the requested release or refund would have on the principal amount of taxes.
Approval of the release or refund of the principal tax amount also constitutes approval of the release or
refund of all associated interest, penalties, fees, and costs appurtenant to the released or refunded principal tax amount.
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