HomeMy WebLinkAboutAgenda 8-e - Tax Collector’s Annual Settlement for Fiscal Year 2017-18ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 4, 2018
SUBJECT: Tax Collector's Annual Settlement for Fiscal Year 2017 -18
DEPARTMENT: Tax Administration
ATTACHMENT(S):
Resolution
Reports (5)
Order to Collect
Report of Delinquent Property Taxes
(only provided to Clerk on Flash Drive)
Action Agenda
Item No. 8 -e
INFORMATION CONTACT:
T. Dwane Brinson, Director,
919- 245 -2726
1
PURPOSE: To receive the tax collector's annual settlement on current and delinquent taxes,
approve by resolution the accounting thereof, and upon acceptance of the reports, issue the
Order to Collect for Fiscal Year 2018 -2019.
BACKGROUND: The annual settlement provides in detail the collection for the County, all fire
and special districts, and the Towns of Carrboro, Chapel Hill, Hillsborough and Mebane during
Fiscal Year 2017 -2018.
For fiscal year ended June 30, 2018, Orange County's overall current year tax collection
percentage was 99.19 %. The overall collection percentage can be broken down further into
three property classifications: real property, personal property, and motor vehicles. Orange
County's fiscal year 2017 -2018 current year tax collection percentage for real property was
99.14 %, personal property was 99.39 %, including a minimal amount of motor vehicles taxes that
must be billed by the County rather than by the State. The collection rate for registered motor
vehicle taxes collected by the State (VTS Registered Motor Vehicles) was 99.84 %. The
collection of these taxes has been added to the settlement for the first time this year.
The tax collector is required by North Carolina General Statute (NCGS) 105 -373 to give an
annual settlement to the governing body. It is the intent of the Machinery Act to create a direct
relationship of responsibility and accountability between the tax collector and governing body.
Furthermore, NCGS 105 -373 requires the tax collector to furnish a sworn report to the governing
body showing a list of property owners whose taxes remain unpaid for the preceding fiscal year.
There are four sections to the report: business personal property owners, public personal
property owners, individual personal property owners and real property owners. By acceptance
of the resolution, the Board designates said list to be entered into the minutes. The tax claim is
not discharged or written off. These accounts are recharged to the collector as delinquent
accounts, and the collector has full authority to use levy and garnishment to affect their
PIA
collection. Lists have been provided to the Clerk to the Board for the permanent record of all
outstanding tax by property classification.
Two settlement reports for tax are included.
• The first shows all taxes charged for collection for the 2017 -2018 fiscal year. The Tax
Collector began the collection of Mebane City real and personal property taxes in 2016-
2017 fiscal year, so this is the second year that Orange County has collected for Mebane
City. All uncollected taxes allowed as credits in a settlement are recharged to the tax
collector. Per NCGS 105- 373(3)(b) the tax collector is credited with (paraphrased):
1. All sums representing taxes collected and deposited;
2. Releases approved by the governing body;
3. The principal amount of taxes constituting liens on real property;
4. Amount shown on the insolvent list;
5. Discounts as allowed by law;
6. Commissions (if any) lawfully payable to the tax collector as compensation;
7. Outstanding Property Tax Commission appeals.
• The second settlement report shows all prior years' taxes collected during the 2017 -2018
fiscal year. NCGS 105 -378 limits the tax collector's use of enforced collection remedies
to ten years from the due date of the tax. As such, for fiscal year 2017 -2018, the tax
collector was charged with collecting remaining taxes from the years 2008 -2016, in
addition to current year 2017 taxes.
Additional reports are included for review by the governing board:
• One of the reports provides details of all other miscellaneous revenue charged to the Tax
Collector for collection during fiscal year 2017 -2018. Amounts for Hillsborough
Waterstone Assessment Collection and Efland Sewer Loan Collection were added to this
report last year.
• An additional report is a minimal bill report that provides the number of bills and amount
of taxes waived in accordance with a resolution approved by the governing board on July
26, 1995. NCGS 105- 321(f) states, in part, that the governing body of a taxing unit may
direct its tax assessor and tax collector not to collect minimal taxes where the total
principal amount does not exceed five dollars.
• Another report shows the accounts receivable information for 2017 taxes at the beginning
of the 2018 fiscal year.
• The final report is a copy of the delinquent property tax accounts as of June 30, 2018. It
is only provided to the Clerk on a flash drive.
FINANCIAL IMPACT: There is no financial impact associated with this item.
SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated
with this item.
RECOMMENDATION(S): The Manager recommends that the Board:
• Receive the Tax Collector's annual settlement, approve and authorize the Chair to sign
the resolution accepting it as reported for entry into the minutes; and
• Approve, authorize the Chair to sign, and issue the Order to Collect to the Tax Collector
for Fiscal Year 2018 -2019.
RES- 2018 -056
RESOLUTION APPROVING THE
TAX COLLECTOR'S ANNUAL SETTLEMENT
FOR THE CURRENT YEAR 2017
AND PRIOR YEARS
BE IT RESOLVED by the Board of Commissioners of Orange County that the following
documents attached hereto are received and approved, consisting of the following:
1. Settlement of 2017 Tax Accounts
2. Settlement of Prior Years (2008 -2016) Tax Accounts
3. Tax Collector's Report of 2017 Unpaid Taxes
4. Tax Collector's Report of Minimal Property Tax Bills
5. Report of Collections of Non -Tax Revenue and Miscellaneous Taxes
6. Tax Collectors Accounts Receivable
ADOPTED this the 4th day of September, 2018.
Mark Dorosin
Chair, Board of County Commissioners
Attest:
Clerk to the Board of County Commissioners
K
Settlement for 2017 Tax Accounts
Orange County, Fire and Special Districts
Towns of Carrboro, Chapel Hill, and Hillsborough
for Fiscal Year 2017 -2018
EA!
Orange
Fire & Special
Town of
Town of
Town of
Town of
Grand
County
Districts
Carrboro
Chapel Hilt
Hillsborough
Mebane
Total
CHARGES
Adjusted Levy -Real
137,122,485.83
27,100,394.61
12,601,210.78
35,415,132.85
5,495,613.63
1,165,295.98
218,900,133.68
Adjusted Levy- Personal
6,354,464.12
298,707.77
1,282,209.59
597,358.59
395,809.25
8,928,549.32
Adjusted Levy -Motor Vehicles
1,383.23
-
271.93
-
137.20
1,792.36
Adjusted Levy -- Personal & Motor Vehicles
893,876.85
893,876.85
Adjusted Levy - Vehicle Fees
60.00
-
60.00
Adjusted Levy -VTS Registered Motor Vehicles
10,057,978.91
1,795,284.67
1,468,567.49
2,640,190.97
589,014.31
102,571.00
16,653,607.35
Interest & Penalties
287,609.63
46,767.96
15,594.24
49,028.76
13,898.25
725.27
413,624.11
Total
153,823,921.72
29,836,324.09
14,384,080.28
39,386,894.10
6,695,884.78
1,664,538.70
245,791,643.67
CREDITS
Real Uncollected
1,196,535.88
196,201.06
95,201.34
130,261.27
56,537.74
3,765.18
1,678,502.47
Personal Uncollected
38,739.47
1,904.02
7,156.38
434.90
90.86
48,325.63
Motor Vehicles Uncollected
6.78
-
4.11
-
-
10,89
Personal & Motor Vehicles Uncollected
6,548.57
6,548.57
Motor Vehicle Fees Uncollected
-
30.00
-
30.00
VTS Registered Motor Vehicles Uncollected
16,317.15
3,075.63
4,105.86
3,023.57
1,255.64
187.76
27,965.61
VTS Registered Motor Vehicles Cash Deposited
10,041,661.76
1,792,209.04
1,464,461.63
2,637,167.40
587,758.67
102,383.24
16,625,641.74
Cash Deposited
142,530,660.68
27,838,289.79
12,818,407.43
36,609,251.37
6,049,897.83
1,558,111.66
227,404,618.76
Total
153,823,921.72
29,836,324.09
14,384,080.28
39,386,894.10
6,695,884.78
1,664,538.70
245,791,643.67
COLLECTION CREDIT
Cash Deposited
152,572,322.44
29,630,498.83
14,282,869.06
39,246,418.77
6,637,656.50
1,660,494.90
244,030,260.50
Prop Tax Appeals Pending Credit
11,261.00
8,334.51
19,595.51
Total Collection Credit
152,583,583.44
29,630,498.83
14,282,869.06
39,246,418.77
6,645,991.01
1,660,494.90
244,049,856.01
COLLECTION PERCENTAGE
Real
99.14%
99.28%
99.24%
99.63%
99.12%
99.68%
Personal
99.39%
99.36%
99.44%
99.93%
99.98%
Motor Vehicles
99.51%
Personal & Motor Vehicles
99.39%
99.27%
Motor Vehicle Fees
VTS Registered Motor Vehicles
99.84%
99.83%
99.72%
99.89%
99.79%
99.82%
Total
99.19%
99.31%
99.30%
99.64%
99.25%
99.76%
Combined County, Fire &Special Distract
Overall Collection
99.29%
C.6. on Percents Re rted In the CAFR and to the LGC
99.20 °k
Timothy Dwane Brinson, Tax Collector for Orange County, Towns of Carrboro,
Chapel Hill, Hillsborough and Mebane, and applicable
fire /special
districts, being duly appointed,
respectfully
reports that he has made a diligent effort within time
permitted by law to collect the taxes due from persons listed out of their personal property and by other means available to him for collection of such taxes.
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Swor to and subscribed before me this the � tt day
of August, 2018.
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T. Dwane Brinson, Tax
Collector
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SETTLEMENT OF UNPAID TAXES
FOR THE YEARS 2008 -2016 5
Orange County, Fire and Special Districts
Towns of Carrboro, Chapel Hill, Hillsborough, and Mebane
Adjusted Levy
Total
Uncollected Balance
Interest
Collections
(Accounts Receivable)
Collected
Orange County
3,205,069.79
1,088,945.46
2,116,124.33
Downtown Revitalization
5,671.50
3,088.41
2,583.09
Cedar Grove Fire
10,897.61
3,703.02
7,194.59
Greater Chapel Hill Fire
64.00
-
64.00
Damascus Fire
1,018.80
678.40
340.40
Efland Fire
27,459.56
8,190.52
19,269.04
Eno Fire
11,766.10
3,714.65
8,051.45
Little River Fire
5,001.76
2,632.84
2,368.92
New Hope Fire
8,888.17
3,603.08
5,285.09
Orange Rural Fire
39,518.95
16,264.63
23,254.32
Orange Grove Fire
13,258.23
6,624.58
6,633.65
South Orange Fire
16,974.07
6,579.27
10,394.80
Southern Triangle Fire
4,135.82
1,842.02
2,293.80
White Cross Fire
21,886.62
5,841.78
16,044.84
CH Carrboro School District
324,698.57
105,889.69
218,808.88
Total County, Fire, and Special Districts
3,696,309.55
1,257,598.35
2,438,711.20
243,102.95
Town of Carrboro Real
188,829.49
74,181.46
114,648.03
Personal Property and Motor Vehicle
123,308.45
1,725.56
121,582.89
Total
312,137.94
75,907.02
236,230.92
18,982.25
Town of Chapel Hill Real
244,856.39
108,816.62
136,039.77
Personal Property and Motor Vehicle
241,510.47
14,502.34
227,008.13
Total
486,366.86
123,318.96
363,047.90
20,900.43
Town of Hillsborough Real
147,093.13
61,356.60
85,736.53
Personal Property and Motor Vehicle
40,759.95
883.31
39,876.64
Total
187,853.08
62,239.91
125,613.17
17,332.53
Town of Mebane Real
2,219.72
1,758.36
461.36
Personal Property and Motor Vehicle
4,148.58
75.40
4,073.18
Total
6,368.30
1,833.76
4,534.54
247.18
Timothy Dwane Brinson, Tax Collector for Orange County, Towns of Carrboro, Chapel Hill, Hillsborough and Mebane, and applicable
fire /special districts, being duly appointed,
respectfully reports, in accordance with G.S. 105- 373(b), the amount of taxes remaining unpaid for
years 2008 through 2016, that he has made a diligent effort
within the time permitted by law to collect such taxes out of the personal
property of such taxpayers, or by other means available
to him for collection of such taxes.
Sworn and subscribed before me on this the Q L day of August, 2018
T. Dwane Brinson, Tax Collector
="m A. h ray
N ry PCuoumy
Notary Public
My commission expires
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Comnfts* Ex
2017 -2018 Non -Tax Revenue and Miscellaneous Taxes
2017 -2018 COLLECTIONS OF NON -TAX REVENUE
Emergency Services Ambulance Fees
$ 2,738,020.03
not inclusive of Medicaid Reimbursement
70,391.21
Medicaid Reimbursement for Emergency Services
$ 545,156.00
Beer & Wine Licenses
$ 13,761.25
Rental Vehicle Gross Receipts Tax
$ 87,952.43
Emergency Mgmt Collection
$ 48,837.20
(all other charges but ambulance)
Efland Sewer Loan Collection
$ 1,239.80
Solid Waste Programs Fee Collection
$ 7,914,583.52
Waste Center Fee Collection
$ 5,968.44
3R Fee Collection
$ 17,445.58
Occupancy Tax Collection
$ 1,581,735.49
TOTAL
$ 12,954,699.74
2017 -2018 COLLECTION OF RENTAL VEHICLE GROSS RECEIPT
TAX FOR MUNICIPALITIES
$
Chapel Hill $
70,391.21
Hillsborough $
9,002.98
Carrboro $
46.80
TOTAL $
79,440.99
n
2017 -2018 COLLECTION OF FEES FOR MUNICIPALITIES
Chapel Hill Stormwater
$
2,523,235.23
Hillsborough Stormwater
$
676,535.02
Hillsborough Waterstone Assessment
$
826,063.23
TOTAL
$
4,025,833.48
COLLECTIONS OF MISCELLANEOUS AD VALOREM TAXES & MOTOR VEHICLE TAG FEES
Note: Registered Motor Vehicle taxes are now collected at the State level. Collection information for both Durham and Mebane will eventually dwindle to zero.
Fiscal Year 2017 -2018 All Prior Years
Adjusted Total Amount Collection Adjusted Total Amount
Levy Collected Uncollected Percentage Levy Collected Uncollected
Town of Mebane, Motor Vehicle Taxes 137.20 137.20 0.00% 4,081.95 32.46 4,049.49
City of Durham, Motor Vehicle Taxes
City of Durham, Motor Vehicle Tag Fees
0.00%
0.00%
212.26 212.26
60.00 60.00
Collection
Percentage
0.80%
0.00%
0.00%
INA
TAX COLLECTOR'S REPORT
OF MINIMAL PROPERTY TAX BILLS
Fiscal Year 2017 -2018
North Carolina General Statute 105- 321(f) is a provision authorizing the governing board
of a taxing unit that collects its own taxes to adopt a resolution foregoing the collection of
bills that do not exceed a specified amount, up to five dollars ($5.00). The Orange
County Board of Commissioners has adopted, by resolution effective July 26, 1995, a
policy change to permit the County Assessor and Tax Collector to waive the billing and
collection of tax notices that do not exceed five dollars ($5.00), and that the tax collector
keep record of such and report the total amount as part of annual settlement.
There were no motor vehicle notices that were less than five dollars ($5.00). The total
number of real estate and personal property notices less than five dollars ($5.00) is
2763. The total amount of taxes waived is $3,192.14.
Timothy Dwane Brinson
Orange County Tax Administrator
ORANGE COUNTY
NORTH CAROLINA
TAX OFFICE
T. Dwane Brinson, Tax Administrator 1 228 S. Churton Street, Hillsborough, NC 27278 1 919.245.2100
State of North Carolina
County of Orange
Tax Collector's Report of FY 2017 -2018
Accounts Receivable — Real /Personal Property
Timothy Dwane Brinson, Tax Collector for Orange County, Towns of Carrboro, Chapel Hill, Hillsborough,
and Mebane, and applicable Fire Districts being duly appointed, deposes and says:
A complete list of persons owning real and personal property whose tax remain unpaid and the principal
amount due has been filed with the Clerk to the Board of County Commissioners and is available for
inspection.
The principal amount of 2017 real and personal property as of July 1, 2018 is $1,721,252.02.
Timothy Dwane Brinson
Orange County Tax Collector
Sworn to and subscribed before me this
the oC I day of August, 2018.
Sc hard A. MoCrey
Notary Public
Orange County
North Carolina ��
M Commission res
Notary Public
My Commission expires // 30 20/
X
ORDER OF THE BOARD OF COUNTY COMMISSIONERS
IN ACCORDANCE WITH G.S. 105 -321
State of North Carolina
County of Orange
ORDER OF THE BOARD OF COUNTY COMMISSIONERS
IN ACCORDANCE WITH G.S. 105 — 373 and 105 — 321
To: Timothy Dwane Brinson
Tax Collector of Orange County, Towns of Carrboro, Chapel Hill, Mebane and
Hillsborough, and applicable Fire Districts
You are hereby authorized, empowered, and commanded to collect the taxes remaining unpaid
as set forth in the 2009 through 2018 tax records filed in the office of the Tax Collector, and in
the tax receipts herewith delivered to you in the amounts and from the taxpayers likewise
therein set forth. You are further authorized, empowered, and commanded to collect the 2009
through 2018 taxes charged and assessed as provided by law for adjustments, changes, and
additions to the tax records and tax receipts delivered to you which are made in accordance
with law. Such taxes are hereby declared to be a first lien on all real property of the respective
taxpayers in Orange County, Town of Carrboro, Town of Chapel Hill, Town of Hillsborough,
Town of Mebane, Fire Districts of Orange Rural, Efland, South Orange, New Hope, Eno,
Orange Grove, Greater Chapel Hill, Little River, Cedar Grove, Southern Triangle, Damascus,
and White Cross, and Special Districts of Chapel Hill- Carrboro Schools and Chapel Hill
Downtown Service District, and this order shall be a full and sufficient authority to direct, require
and enable you to levy on and sell any real and personal property, and attach wages and /or
other funds, of such taxpayers, for and on account thereof, in accordance with law.
You are further authorized to call upon the Sheriff to levy upon and sell personal property under
execution for the payment of taxes.
Within available funds in the budget ordinance and personnel positions established, the Tax
Collector may hire employees, and they shall have the authority to perform those functions
authorized by the Machinery Act of Chapter 105 of North Carolina General Statutes and other
applicable laws for current and previous years' taxes. County personnel presently in the Tax
Collector's office will continue to serve in their respective collection positions.
Witness my hand and official seal, this 4th day of September, 2018
Mark Dorosin
Chair, Board of County Commissioners
Attest:
Clerk to the Board of County Commissioners