HomeMy WebLinkAboutAgenda - 05-01-2018 8-c - Property Tax Releases Refunds
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 1, 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 nine
taxpayers with a total of seventeen bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received nine 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
$8,017.69 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-2018-030
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
MAY 1, 2018
March 15, 2018 thru April 13, 2018
NAME
ACCOUNT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Bennett, Elwood Wayne 68968 2017 119,700 26,200 (829.25)Assessed in error (illegal tax)Home destroyed by fire November 24, 2016 per fire report supplied by owner
Copeland, Steven A.126136 2017 256,764 244,014 (113.08)Assessed in error (illegal tax)Watercraft located and billed in Carteret County for 2017
Copeland, Steven A.126136 2016 231,882 219,132 (117.12)Assessed in error (illegal tax)Watercraft located and billed in Carteret County for 2016
Despard, Mathieu R.1068313 2018 14,830 0 (224.68)Assessed in error (illegal tax)Gap Bill-vehicle was registered in in Ann Arbor MI during the time of the reported Gap in registration
Farrington, Janerio D.287154 2017 451,500 376,300 (867.21)Assessed in error (clerical error)Home incorrectly classified; graded as conventional construction instead of modular; incorrect finished area
Farrington, Janerio D.287154 2016 410,197 341,800 (818.30)Assessed in error (clerical error)Home incorrectly classified; graded as conventional construction instead of modular; incorrect finished area
Farrington, Janerio D.287154 2015 410,197 341,800 (818.30)Assessed in error (clerical error)Home incorrectly classified; graded as conventional construction instead of modular; incorrect finished area
Farrington, Janerio D.287154 2014 410,197 341,800 (818.30)Assessed in error (clerical error)Home incorrectly classified; graded as conventional construction instead of modular; incorrect finished area
Farrington, Janerio D.287154 2013 410,197 341,800 (789.57)Assessed in error (clerical error)Home incorrectly classified; graded as conventional construction instead of modular; incorrect finished area
Fricklas, Ethan 1067417 2018 10,520 0 (534.82)Assessed in error (illegal tax)Gap Bill-vehicle was registered in Minnesota during the time of the reported Gap in registration
Perk Fitness of Chapel Hill Inc. 1055895 2017 79,829 0 (1,358.88)Assessed in error (illegal tax)Business closed in March 2016 per owner notification
Poole, Dwight Trustee 261960 2017 28,500 21,700 (62.47)Assessed in error (clerical error)Garage double taxed; was correctly taxed on Account 286411
Poole, Dwight Trustee 261960 2016 29,000 22,900 (58.05)Assessed in error (clerical error)Garage double taxed; was correctly taxed on Account 286411
Poole, Dwight Trustee 261960 2015 29,000 22,900 (58.05)Assessed in error (clerical error)Garage double taxed; was correctly taxed on Account 286411
Poole, Dwight Trustee 261960 2014 29,000 22,900 (58.05)Assessed in error (clerical error)Garage double taxed; was correctly taxed on Account 286411
Solas, Jessica 1067547 2018 11,860 0 (177.09)Assessed in error (illegal tax)Gap Bill-vehicle was registered in Texas during the time of the reported Gap in registration
Sullivan, Marla 1068249 2018 6,510 0 (314.47)Assessed in error (illegal tax)Gap Bill-vehicle was registered in in Charleston SC during the time of the reported Gap in registration
Total (8,017.69)
The spreadsheet represents the financial impact that approval of the requested release or refund would have on the principal amount of taxes.
Gap Bill: A property tax bill that covers the months between the expiration of a vehicle's registration and the renewal of that registration or the issuance of a new registration.
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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