HomeMy WebLinkAboutRES-2018-062 Property Tax Releases Refunds 2
NORTH CAROLINA RES-2018-062
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 ���(�f�° C,
C e-AC- CL
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
Boar 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 Olt
Cler to the Board of Commissioners
n a
sse
� r
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)
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 a2 urtenant to the released or refunded prin i al tax amount.
*These properties were previously exempt,but due to a change in our billing process these were either billed in error,or were assessed at full value in
error.
August 16,2018 thru September 12,2018
3
BOCC REPORT-REAL/PERSONAL
OCTOBER 16, 2018
ADDITIONAL INFORMATION
Value appeal of personal properh
Personal property requested to be separated from the real property because of escrow
*Exempt property billed in error(Government'
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing'
*Exempt property billed in error(G.S.105-278.7 Other Charitable'
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing'
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housin
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing'
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing;
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing)
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing)
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing)
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing)
*Exempt property billed in error(Government)
Leasehold improvement costs were listed that were deemed to be included in the real property
Gap Bill:vehicle re istered in California during gap period
Property listed in Pamlico County
Gap Bill vehicle re istered in Illinois during gap period
Property was miscoded and taxed as a buildable lot Lot is not buildable and is encroached upon
Shop was taxed on correct property and also taxed on an adjacent property
Gap Bill:vehicle re istered in multiple states during 41 month gap period
Gap Bill:vehicle registered in Maryland during gap period
*Exempt property billed in error(G S 105-278.3 Religious Purpose)
Incorrect residence was sketched on the property record card causing value to be overstated
Gap Bill:vehicle registered in Connecticut during gap period
Gap Bill:vehicle re istered in Maryland during gap period
Value appeal of personal property
Gap Bill:vehicle registered in Pennsylvania during gap periods
*Exempt property billed in error G.S.105-278.7 Other Charitable
Property sold 2017
pplication received timely,but additional information requested was not received until after billing
ACCOUNT
BILLING
ORIGINAL
ADJUSTED
FINANCIAL
NAME
Bartch,Lori U.
NUMBER
YEAR
VALUE
VALUE
IMPACT
REASON FOR ADJUSTMENT
Berry,Brenda
258248
2018
58,000
33,510
307.69
Incorrect value clerical error
Carrboro,Town Of
104899
2018
71,860
34,700
346.11
Assessed in error(illegal tax'
Chapel Hill Residential
988478
2018
374,300
-
6,163.22
Assessed in error(illegal tax'
Chapel Hill Residential Retirement,DBA Carol Woods
139999
953010
2018
2018
5,219,200
57,721,400
-
1,122,000
60,104.30
894,383.71
Assessed in error(illegal tax'
Assessed
Empowerment Inc.
315694
2018
52,800
-
834.34
in error(illegal tax`
Assessed in error(illegal tax`
Empowerment Inc.
137147
2018
109,500
-
1,703.31
Assessed in error(illegal tax
Empowerment Inc.
Empowerment Inc.
322984
2018
70,400
-
1,159.20
Assessed in error(illegal tax
Empowerment Inc,
322985
2018
70,4D0
-
1,159.20
Assessed in error(illegal tax
Empowerment Inc.
322986
2018
70,400
-
1,159.20
Assessed in error ille al tax
Empowerment Inc.
322987
2018
70,400
-
1,159.20
Assessed in error(illegal tax
Empowerment Inc.
322988
2018
70,400
-
1,159.20
Assessed in error(illegal tax
Empowerment Inc.
322989
2018
70,400
-
1,159.20
Assessed in error(illegal tax
Town of Hillsborough
322990
2018
70,400
-
1,159.20
Assessed in error(illegal tax
Independent Roasting Company LLC dba Gray Squirrel
313534
1061399
2018
2018
8,400
388,870
287,054
123.51
1,130.30
Assessed in error(illegal tax
Assessed in error(illegal tax
Lang,Linda
Lininger,Ruth
1067557
2018
10,520
-
424.60
Assessed in error(illegal tax
Marks,Steven
185676
2018
549,563
533,700
152.94
Assessed in error(illegal tax
McCrimmon,Teresa E AL
1072445
34909
2018
2018
21,030
105,000
-
5,300
969.25
1,575.46
Assessed in error(illegal tax
Assessed in error(illegal tax
Poulton,John
Ranc,Jean
142382
2018
355,508
329,608
297.59
Double billed(illegal tax
Roland,Alison
1072431
2018
5,220
-
281.83
Assessed in error(illegal tax
Roman Catholic Diocese
1072453
2018
6,890
-
217.76
Assessed in error(illegal tax
Sanchez,Gabriel S.
232023
2018
190,200
-
1,791.49
Assessed in error(illegal tax
Sevilla,Carla
1062664
2018
102,500
48,700
493.99
Incorrect value clerical error
Sivak,Joseph
1072364
2018
12,550
-
644.53
Assessed in error(illegal tax
Sulik,Kathleen
1072318
2018
11,770
-
371.97
Assessed in error(illegal tax
Waters,Candace Mitchell
177457
2018
780,000
762,400
205.20
Assessed in error(illegal tax
White Cross Volunteer fire Department
1072306
202027
2018
2018
2,550
242,700
-
125.97
Assessed in error(illegal tax
Wiebe,Barbara
288197
2018
400'7701
-
395,580
2,339.87
47.87
Assessed in error(illegal tax
Assessed in error(illegal tax
Wilson,Odessa Verrine 1
1066396
2018
177,300
88,650
(1,400.84)1
Assessed in error(illegal tax)
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 a2 urtenant to the released or refunded prin i al tax amount.
*These properties were previously exempt,but due to a change in our billing process these were either billed in error,or were assessed at full value in
error.
August 16,2018 thru September 12,2018
3
BOCC REPORT-REAL/PERSONAL
OCTOBER 16, 2018
ADDITIONAL INFORMATION
Value appeal of personal properh
Personal property requested to be separated from the real property because of escrow
*Exempt property billed in error(Government'
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing'
*Exempt property billed in error(G.S.105-278.7 Other Charitable'
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing'
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housin
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing'
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing;
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing)
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing)
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing)
*Exempt property billed in error(G.S.105-278.6 Charitable Low-or Moderate Income Housing)
*Exempt property billed in error(Government)
Leasehold improvement costs were listed that were deemed to be included in the real property
Gap Bill:vehicle re istered in California during gap period
Property listed in Pamlico County
Gap Bill vehicle re istered in Illinois during gap period
Property was miscoded and taxed as a buildable lot Lot is not buildable and is encroached upon
Shop was taxed on correct property and also taxed on an adjacent property
Gap Bill:vehicle re istered in multiple states during 41 month gap period
Gap Bill:vehicle registered in Maryland during gap period
*Exempt property billed in error(G S 105-278.3 Religious Purpose)
Incorrect residence was sketched on the property record card causing value to be overstated
Gap Bill:vehicle registered in Connecticut during gap period
Gap Bill:vehicle re istered in Maryland during gap period
Value appeal of personal property
Gap Bill:vehicle registered in Pennsylvania during gap periods
*Exempt property billed in error G.S.105-278.7 Other Charitable
Property sold 2017
pplication received timely,but additional information requested was not received until after billing