HomeMy WebLinkAboutAgenda 8-c - Property Tax Releases RefundsORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 4, 2018
SUBJECT: Proaerty Tax Releases /Refunds
DEPARTMENT: Tax Administration
ATTACHMENT(S):
Resolution
Releases /Refunds Data Spreadsheet
Action Agenda
Item No. 8 -c
INFORMATION CONTACT:
Dwane Brinson, Tax Administrator,
(919) 245 -2726
1
PURPOSE: To consider adoption of a resolution to release property tax values for twenty -nine
(29) taxpayers with a total of forty -five (45) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received twenty -nine (29) 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
$101,664.92 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.
NORTH CAROLINA RES -2018 -054
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
�i
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
SEPTEMBER 4, 2018
NAME
ACCOUNT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
ADDITIONAL INFORMATION
Alexander, Rebecca
957332
2018
19,230
(199.24)
Assessed in error (illegal tax)
Mobile home park sold to North Carolina Department of Transportation in
2017, mobile home removed
Bennett, Steve
1057572
2018
34,750
(549.12)
Assessed in error (illegal tax)
Not in Orange County January 1st per 2018 listing form
Brantley, Charles
1051039
2017
7,900
(134.47)
Double billed (illegal tax)
Also on account 231144
Bunnell, Theodore W.
296647
2018
390,900
171,700
(2,012.69)
Incorrect value (clerical error)
Percentage of completion overstated and unfinished basement incorrectly
Carrboro United Methodist Church
312593
2017
235,500
160,500
(1,221.67)
Incorrect value (clerical error)
Exempt property billed in error, land adjustment was removed (Religious)
Carrboro United Methodist Church
312593
2018
235,500
160,500
(1,234.95)
Incorrect value (clerical error)
Exempt property billed in error, land adjustment was removed (Religious)
Community Alternatives for Supportive Abodes
315699
2018
293,400
(4,636.30)
Incorrect value (clerical error)
Exempt property billed in error (Low -or moderate - income housing)
Community Alternatives for Supportive Abodes
315688
2018
72,500
(1,145.64)
Incorrect value (clerical error)
Exempt property billed in error (Low -or moderate - income housing)
Community Alternatives for Supportive Abodes
315689
2018
71,300
(1,126.68)
Incorrect value (clerical error)
Exempt property billed in error (Low -or moderate - income housing)
Community Alternatives for Supportive Abodes
315693
2018
52,800
(834.34)
Incorrect value (clerical error)
Exempt property billed in error (Low -or moderate - income housing)
Community Alternatives for Supportive Abodes
315692
2018
52,800
(834.34)
Incorrect value (clerical error)
Exempt property billed in error (Low -or moderate- income housing)
Community Alternatives for Supportive Abodes
315690
2018
67,600
(1,068.21)
Incorrect value (clerical error)
Exempt property billed in error (Low -or moderate - income housing)
Community Alternatives for Supportive Abodes
315691
2018
67,600
(1,068.21 )
Incorrect value (clerical error)
Exempt property billed in error (Low -or moderate - income housing)
Community Home Trust
319209
2018
3,561,700
-
(58,646.95)
Incorrect value (clerical error)
Exempt property billed in error (Low -or moderate - income housing)
Cummings, Francis R Jr
107068
2018
338,900
169,450
(1,596.04)
Incorrect value (clerical error)
Historical exemption removed in error
Department of Transportation North Carolina
245939
2018
368,500
-
(3,470.90)
Incorrect value (clerical error)
Exempt property billed in error (Government)
Department of Transportation North Carolina
1062012
2018
17,000
(161.02)
Incorrect value (clerical error)
Exempt property billed in error (Government)
Department of Transportation North Carolina
1062013
2018
13,000
(123.13)
Incorrect value (clerical error)
Exempt property billed in error (Government)
Department of Transportation North Carolina
1062250
2018
146,200
(1,377.05 )
Incorrect value (clerical error)
Exempt property billed in error (Government)
Department of Transportation North Carolina
1062251
2018
14,600
(137.51)
Incorrect value (clerical error)
Exempt property billed in error (Government)
Department of Transportation North Carolina
1062334
2018
36,000
(340.99)
Incorrect value (clerical error)
Exempt property billed in error (Government)
Department of Transportation North Carolina
1062336
2018
38,000
(359.93)
Incorrect value (clerical error)
Exempt property billed in error (Government)
Department of Transportation North Carolina
1066844
2018
20,300
(191.20)
Incorrect value (clerical error)
Exempt property billed in error (Government)
Department of Transportation North Carolina
1061858
2018
24,800
(233.59)
Incorrect value (clerical error)
Exempt property billed in error (Government)
Department of Transportation North Carolina
1061859
2018
30,000
(282.57)
Incorrect value (clerical error)
Exempt property billed in error (Government)
Drees Company
1059039
2017
19,222
(308.22)
Double billed (illegal tax)
Also on account 1062715
Habitat for Humanity
220685
2018
87,700
(1,289.54)
Incorrect value (clerical error)
Exempt property billed in error (Low -or moderate- income housing)
Harmony Heritage Homeowners Association Inc.
1066587
2018
48,700
1
(447.16)
Incorrect value (clerical error)
Homeowners association property incorrectly valued as residential land
Hill Rom Company Inc.
1062648
2018
9,558
-
(140.54 )
Assessed in error (illegal tax)
Asset removed from location prior to January 1st per listing form
Johnson, Megan H.
301288
2018
471,100
358,126
(1,064.10)
Incorrect value (clerical error)
Timely filed Present Use Value application that would reduce taxable value
was not processed prior to billing
Kyle, Jero
1069613
2018
11,180
11,180
(145.34)
Assessed in error (illegal tax)
Gap Billing: Number of Billing Months corrected from 15 to 7
Lanee Brooks Salon LLC
1055593
2017
12,146
(132.20)
Double billed (illegal tax)
Also on account 1057331
Lineberry, Crystal Nolan
1067526
2018
22,950
(175.07)
Assessed in error (illegal tax)
Gap billing: vehicle registered durinq stated qap period
Patterson, Richard James
1068276
2018
21,560
(111.21)
Assessed in error (illegal tax)
Gap billing: vehicle registered during stated gap period
Richard Edward Cheney
205166
2018
11,240
(154.37)
Double billed (illegal tax)
Vehicle licensed in 2018, taxed with registration
Sanders, Kristin
1071442
2018
13,180
(113.05)
Assessed in error (illegal tax)
Property located in Durham County
Scott, Robin
1067552
2018
47,232
(292.58)
Assessed in error (illegal tax)
Gap billing: vehicle was registered during stated gap period
Shields, Dorothy Heirs
1071284
2018
73,000
5,000
(624.38)
Incorrect value (clerical error)
Present Use Value was not applied to this parcel after being split from
parent parcel
Simpson, Keith
1067544
2018
25,998
(181.18)
Assessed in error (illegal tax)
Gap billing: vehicle sold
Steven Lee Fowler
263347
2012
9,260
(140.81)
Assessed in error (illegal tax)
Mobile home removed May 9, 2011
Three Oaks Engineering Inc
1059384
2018
31,856
(468.41)
Assessed in error (illegal tax)
Business closed Jan 13, 2017 per 2018 listing form
Tilley, Jefferey Lynn
249273
20181
25,246
(263.04)
Assessed in error (illegal tax)
Property located in Wake County
University of North Carolina at CHA Sciences Foundation Inc.
1058165
2018
570,000
-
(9,007.17)
Incorrect value (clerical error)
Exempt property billed in error (Education)
Vacheron, Mary Ann
245185
2018
236,700
118,350
(1,948.75)
Incorrect value (clerical error)
Homestead Exemption removed in error (ownership changed but new
owner applied for exemption timely)
Williams, Janet
271118
2018
211,500
105,750
(1,671.06)
Assessed in error (illegal tax)
Application received timely, but additional information requested not
received until after billing
(101,664.92)
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.
May 31, 2018 thru August 15, 2018