HomeMy WebLinkAboutAgenda 8-c - Property Tax Releases Refunds
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 3, 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 seven
taxpayers with a total of twelve bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received one taxpayer request 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 these changes will result in a net reduction in revenue of
$165,856.58 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.
1
NORTH CAROLINA RES-2018-023
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
2
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
April 3, 2018
February 15, 2018 thru March 14, 2018
NAME
ACCOUNT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Amaya, Romero Dilma 1061995 2017 47,700 0 (440.98)Assessed in error (illegal tax)PIN Closed and Inactive in 2016
Banderas, Manuel Patino 1065950 2017 6,430 0 (113.29)Double billed (illegal tax)Also billed on account 259163
Banderas, Manuel Patino 1065951 2017 6,430 0 (113.29)Double billed (illegal tax)Also billed on account 259163
Carolina Farm Credit ACA 10128 2017 19,925 0 (290.45)Assessed in error (illegal tax)Per 2017 listing form, business was closed prior to January 1, 2018
Inter-Faith Council for Social Services, Inc 265469 2017 1,548,500 975,555 (9,332.70)Assessed in error (illegal tax)Exempt property billed in error due to market adjustment being removed (Other Charitable)
Phillips, Frances Coleman 287106 2017 - - (1,782.46)Deferred taxes billed in error (illegal tax)
Upon review, property previously removed from the Present UseValue program was found to be in
compliance, creating the need to reverse the issuance of 2017 deferred tax bill. No change of
value was involved.
Phillips, Frances Coleman 287106 2016 - - (1,767.11)Deferred taxes billed in error (illegal tax)
Upon review, property previously removed from the Present UseValue program was found to be in
compliance, creating the need to reverse the issuance of 2016 deferred tax bill. No change of
value was involved.
Phillips, Frances Coleman 287106 2015 - - (1,909.43)Deferred taxes billed in error (illegal tax)
Upon review, property previously removed from the Present UseValue program was found to be in
compliance, creating the need to reverse the issuance of 2015 deferred tax bill. No change of
value was involved.
Piedmont Electric Member Corporation (PEMC)35680 2017 4,910,050 11,503 (46,080.34)Assessed in error (illegal tax)
This adjustment is being made per a Public Utilities Corrected Certification for PEMC received from
NCDOR on 3/6/18. In the original certifiation for PEMC, the values for two tax jurisdiction accounts
were transposed. This adjustment corrects one of the accounts, and the second correction will be
made separately by an increase to the value of the other account from $11,503 to $4,910,050.
The tax jurisdiction rates are slightly different, so this correction creates a "net" refund to PEMC of
$303.71.
University of North Carolina Health Care System 197041 2017 543,400 0 (5,169.90)Assessed in error (illegal tax)Exempt property billed in error (part of UNC & UNC Hospitals)
University of North Carolina Health Care System 224021 2017 6,022,900 0 (93,204.37)Assessed in error (illegal tax)Exempt property billed in error (part of UNC & UNC Hospitals)
University of North Carolina Health Care System 197040 2017 594,100 0 (5,652.26)Assessed in error (illegal tax)Exempt property billed in error (part of UNC & UNC Hospitals)
TOTAL (165,856.58)
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.
3