HomeMy WebLinkAboutAgenda - 12-03-2018 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 3, 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 twelve
taxpayers with a total of seventeen bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received twelve 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
$244,255.55 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.
It should be noted that included in the financial impact total is a release for $127,108.44 that
takes the place of a Board-approved release in the amount of $199,057.09 included on the
November 1, 2018 Real and Personal Report. The release amount was recorded incorrectly on
the November 1, 2018 report. This December 3, 2018 report rescinds the approval of the
incorrect November 1St amount and approves the correct release amount.
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-2018-079
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 Appraisal appeal G.S. 05-3 0. DECEMBER 3, 2018
Appraisal appeal G.S.105-330.2(b)
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Gap billing:vehicle registered in PA for most of the billed gap period,nubmer
Abdo,Devon Lehn 1068149 2017 9,810 9,810 (350.97) Assessed in error(illegal tax) of months billed lowered from 26 to 3
Approving this release will rescind the approval from the November 1st
Armacell 248227 2017 24,941,923 15,221,923 (127,108.44) Incorrect value(clerical error) request for$199,057.09.The release amount was incorrect.
Bartlett,Derek 1073320 2018 11,750 (386.82) Assessed in error(illegal tax) Gap billing:vehicle registered in CA during gap period
Central Baptist Church of Efland 1061606 2018 761,600 (6,993.01) Assessed in error(illegal tax) *Exempt property billed in error(G.S.105-278.3 Religious Purpose)
Coates,Richard A. 1071456 2018 12,610 (430.83) Assessed in error(illegal tax) Gap billing:vehicle located in Durham County
Value overstated due to standard 3%physical depreciation for 2017 residence
Dawson,Alexander III 1061603 2018 531,300 518,200 (120.28) Incorrect value(clerical error) not being calculated
Frazier,Annie Laura 1072454 2018 19,350 - (738.95) Assessed in error(illegal tax) Gap billing:vehicle registered in KY during gap period
Johnston,Brian Charles 1057785 2018 14,650 (254.65) Assessed in error illegal tax) Personal property located in Vance County
Johnston,Brian Charles 1057785 20171 14,650 (226.70)1 Assessed in error(illegal tax) Personal property located in Vance County
Johnston,Brian Charles 1057785 2016 15,210 (244.94) Assessed in error illegal tax) Personal property located in Vance County
Raines,Elizabeth 1072877 2018 2,590 (145.99) Assessed in error(illegal tax) Gap billing:vehicle registered in RI during gap period
Royce,Trevor 1072382 2018 2,260 (139.87) Assessed in error(illegal tax) Gap billing:vehicle registered in MA during gap period
Thompson,Clyde Heirs 162180 2018 135,200 97,700 (433.20) Double billed(illegal tax) Home was correctly billed on account 52797
Thompson,Clyde Heirs 162180 2017 145,000 97,700 (540.40) Double billed(illegal tax) Home was correctly billed on account 52797
University of NC Health Care System 197041 2018 543,400 (5,238.92) Assessed in error(illegal tax)*Exempt property billed in error(G.S.105-278.8 Charitable Hospital Purposes)
University of NC Health Care System 197040 2018 594,100 (5,727.72) Assessed in error(illegal tax)*Exempt property billed in error(G.S.105-278.8 Charitable Hospital Purposes)
University of NC Health Care System 224021 2018 6,022,900 (95,173.86) Assessed in error(illegal tax)*Exempt property billed in error(G.S.105-278.8 Charitable Hospital Purposes
Total (244,255.55)
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.
October 12,2018 thru November 13,2018