HomeMy WebLinkAboutAgenda - 11-01-2018 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 1, 2018
Action Agenda
Item No. 8-c
SUBJECT: Property Tax Releases/Refunds
DEPARTMENT: Tax Administration
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Dwane Brinson, Tax Administrator,
Releases/Refunds Data Spreadsheet (919) 245-2726
PURPOSE: To consider adoption of a resolution to release property tax values for seventeen
taxpayers with a total of twenty-seven bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received sixteen 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
$369,960.02 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-2018-068
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) BOCC REPORT - REAL/PERSONAL
Illegal tax G.S.105-381(a)(1)(b)
Appraisal appeal G.S.105-330.2(b) NOVEMBER 1, 2018
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Armacell 248227 2017 24,941,923 15,221,923 (199,057.09) Incorrect value(clerical error) 2017 listing form cost for year 2012 was incorrectly keyed
Chapel Hill,Town of 1061563 2018 4,039,000 - (63,824.27) Assessed in error(illegal tax) *Exempt property billed in error(GS 105-278.1 Government)
Chapel Hill,Town of 1061541 2018 867,900 - (13,714.55) Assessed in error(illegal tax) *Exempt property billed in error(GS 105-278.1 Government)
Business personal audit added equipment that was also listed on individual listing
Collins Crossing Terraces LLC dba Collins Crossing 1024882 2017 134,638 25,845 (1,772.13) Double taxation(illegal tax) form(appliances for rentals)
Business personal audit added equipment that was also listed on individual listing
Collins Crossing Terraces LLC dba Collins Crossing 1024882 2016 165,884 32,002 (2,243.59) Double taxation(illegal tax) form(appliances for rentals)
Business personal audit added equipment that was also listed on individual listing
Collins Crossing Terraces LLC dba Collins Crossing 1024882 2015 209,601 125,663 (1,406.64) Double taxation(illegal tax) form(appliances for rentals)
Business personal audit added equipment that was also listed on individual listing
Collins Crossing Terraces LLC dba Collins Crossing 1024882 2014 246,786 97,966 (2,493.93) Double taxation(illegal tax) form(appliances for rentals)
Community Home Trust 263801 2018 94,000 1,485.38) Assessed in error(illegal tax) *Exempt property billed in error(GS 105-277.17 Low-or moderate-income housing)
Community Home Trust 286202 2018 79,400 (1,254.67) Assessed in error(illegal tax) *Exempt property billed in error(GS 105-277.17 Low-or moderate-income housing)
Duke Energy Carolinas LLC 1061741 2018 4,224,000 (66,747.65) Assessed in error(illegal tax) *Exempt property billed in error(GS 105-278.7 Other Charitable)
Eno River Development Company 1060852 2018 2,239,350 1,492,900 (10,975.80) Assessed in error(illegal tax) *Exempt property billed in error(GS 105-278 Historic)
Fresh Cut Sight and Sound LLC 1067095 2017 5,541 - (102.90) Assessed in error(illegal tax) Property is located in Wake County,business provided proof of listing
Hillsborough Spa and Day Retreat Inc. 1067278 2017 123,918 93,893 (437.67) Double taxation(illegal tax) Leasehold improments listed as business personal property and real property
Hillsborough Spa and Day Retreat Inc. 1067278 2018 118,052 89,608 (418.23) Double taxation(illegal tax) Leasehold improments listed as business personal property and real property
Hilton,Misty 273257 2018 91,360 65,260 (245.83) Assessed in error(illegal tax) Mobile home located in Pender County
Idol,Clarence B.Trust 223975 2018 249,800 163,600 (791.75) Incorrect value(clerical error) House destroyed by fire in June 2017 as reported on 2018 property tax listing form
Lanee Brooks Salon LLC 1055593 2016 13,904 - (133.70) Double taxation(illegal tax) Also listed on account 1956331 Amanda K.Lane dba Lanee Brooks Salon
Lanee Brooks Salon LLC 1055593 2015 15,982 (153.68) Double taxation(illegal tax) Also listed on account 1956331 Amanda K.Lane dba Lanee Brooks Salon
Prop Owners Association of Stoneridge and Sedgefield Inc. 50910 2018 99,000 (1,140.09) Assessed in error(illegal tax) *Exempt property billed in error(GS 105-278.2 Burial property)
Royce,Trevor 1072382 2018 2,260 (139.87) Assessed in error(illegal tax) Gap billing:vehicle registered in Massachusetts during gap period
United States of America 236148 2018 52,600 (489.91) Assessed in error(illegal tax) *Exempt property billed in error(GS 05-275 Governmental)
Vaster B Perry Heirs 1050623 2018 11,160 (112.72) Assessed in error(illegal tax) Mobile home removed during 2014
Vester B Perry Heirs 1050623 2017 11,910 (118.63) Assessed in error(illegal tax) Mobile home removed during 2014
Vaster B Perry Heirs 1050623 2016 12,740 (132.86) Assessed in error(illegal tax) Mobile home removed during 2014
Vaster B Perry Heirs 1050623 2015 13,650 (142.35) Assessed in error(illegal tax) Mobile home removed during 2014
Walkers Holdings Group LLC dba Wendys 119548 2018 285,274 270,135 (222.56) Incorrect value(clerical error) Amended listing received August 15,2018 to correct original listing
Wasson,Dale 126375 2018 61,100 39,700 (201.57)I Incorrect value(clerical error) Property value did not reflect recorded conservation easement on property
Total (369,960.02)
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.
*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.
September 13,2018 thru October 11,2018