HomeMy WebLinkAboutAgenda - 01-22-2019 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 22, 2019
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 forty bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received seventeen 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. In addition, North Carolina General Statute 105-
381(a)(2) states that if a tax has not been paid, the taxpayer may make a demand for the
release of the tax claim by submitting to the governing body of the taxing unit a written
statement of his defense to payment or enforcement of the tax and a request for release of the
tax at any time prior to payment of the tax.
FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of
$97,858.59 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-2019-004
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
,2019.
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) JANUARY 22, 2019
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Accordino,Nicholas Henry 1069639 2018 5,520 (127.41) Assessed in error(illegal tax) Gap bill:vehicle registered in Texas during gap period
Bennett,Marianne 1073575 2015 11,490 (150.88) Assessed in error(illegal tax) NC Department of Motor Vehicle records indicate mobile home was not titled until March 2015
Bennett,Marianne 1073575 2014 11,490 (161.66) Assessed in error(illegal tax) NC Department of Motor Vehicle records indicate mobile home was not titled until March 2015
Bennett,Marianne 10735751 2013 13,790 (202.54) Assessed in error(illegal tax) NC Department of Motor Vehicle records indicate mobile home was not titled until March 2015
Chapel Hill Kehillah 251706 2018 2,520,700 50,400 (39,035.68) Assessed in error(illegal tax) *Exempt property billed in error(G S 105-278.3 Religious purposes)
Childcare Matters Inc. 1065705 2017 95,758 603 (1,767.03) Assessed in error(illeqal tax) Leasehold improvements were disposed in 2015
Childcare Matters Inc. 1065705 2016 103,905 820 (2,158.11) Assessed in error(illeqal tax) Leasehold improvements were disposed in 2015
Childcare Matters Inc. 1065705 2015 112,075 1,061 (2,502.88) Double billed(illeqal tax) Also billed with real property on account 243611
Childcare Matters Inc. 1065705 2014 120,752 1,808 (2,873.21) Double billed(illegal tax) Also billed with real property on account 243611
Childcare Matters Inc. 1065705 2013 128,393 1,519 (3,208.18) Double billed(illegal tax) Also billed with real property on account 243611
Clerical error due to missed ownership transfer to government entity in 2011;parcel should
Church of God 988582 2018 87,100 (375.00) Assessed in error(clerical error) have been inactivated and dissolved into public right of way at that time
Clerical error due to missed ownership transfer to government entity in 2011;parcel should
Church of God 988582 2013 34,000 (562.98) Assessed in error(clerical error) have been inactivated and dissolved into public right of way at that time
Clerical error due to missed ownership transfer to government entity in 2011;parcel should
Church of God 988582 20121 34,000 (556.18)1 Assessed in error(clerical error) have been inactivated and dissolved into public right of way at that time.
Clerical error due to missed ownership transfer to government entity in 2011;parcel should
Church of God 988580 2018 3,300 (54.34) Assessed in error(clerical error) have been inactivated and dissolved into public right of way at that time
Clerical error due to missed ownership transfer to government entity in 2011;parcel should
Church of God 988580 2017 3,300 (53.75) Assessed in error(clerical error) have been inactivated and dissolved into public right of way at that time
Clerical error due to missed ownership transfer to government entity in 2011;parcel should
Church of God 988580 2016 9,100 (152.50) Assessed in error(clerical error) have been inactivated and dissolved into public right of way at that time
Clerical error due to missed ownership transfer to government entity in 2011;parcel should
Church of God 988580 20151 9,100 (152.50) Assessed in error(clerical error) have been inactivated and dissolved into public right of way at that time
Clerical error due to missed ownership transfer to government entity in 2011;parcel should
Church of God 988580 2014 9,100 (152.50) Assessed in error(clerical error) have been inactivated and dissolved into public right of way at that time
Clerical error due to missed ownership transfer to government entity in 2011;parcel should
Church of God 988580 2013 9,100 (150.68) Assessed in error(clerical error) have been inactivated and dissolved into public right of way at that time
Clerical error due to missed ownership transfer to government entity in 2011;parcel should
Church of God 988580 2012 9,100 (148.86) Assessed in error(clerical error) have been inactivated and dissolved into public right of way at that time
Department of Transportation 1066840 2018 49,200 (463.41) Assessed in error(illeqal tax) *Exempt property billed in error(Government)
Fisher,Amelia 10733231 2018 15,200 (149.00) Assessed in error(illeqal tax) Gap bill:Vehicle registered in Texas during gap period
Guilfoile,Courtney Foreman 1073294 2018 6,870 (235.21) Assessed in error(illeqal tax) Gap bill:Vehicle owner eligible for Military Exemption during gap period
Hicks,Earnestine 151508 2018 102,915 27,115 (689.48) Double billed(illegal tax) Also billed on account 1073849
No outbuildings located on parcel;parcel was valued as 335.19 acres but only contains 171.27
Kirk,Kenneth C.Trustee 1062401 2018 1,238,414 63,556 (10,791.07) Assessed in error(illegal tax) acres,all in the Present Use Value Program
Kirk,Kenneth C.Trustee 1062401 2017 77,456 63,556 (127.67) Assessed in error(illegal tax) No outbuildings located on parcel
Assessed in error(illegal tax) Gap bill:vehicle registered during gap period;license plates had been transferred from one
McCray,Donald 1073680 2018 24,738 (303.12) vehicle to the other
Merritt,Thomas L. 315371 2018 144,769 90,269 (500.42) Assessed in error(illegal tax) Residence was demolished and removed from property in June 2009
Merritt,Thomas L. 315371 2017 73,228 18,728 (493.50) Assessed in error(illegal tax) Residence was demolished and removed from property in June 2009
Merritt,Thomas L. 315371 2016 48,886 18,459 (288.45) Assessed in error(illegal tax) Residence was demolished and removed from property in June 2009
Merritt,Thomas L. 315371 2015 48,886 18,459 (288.45) Assessed in error(illegal tax) Residence was demolished and removed from property in June 2009
Merritt,Thomas L. 315371 2014 48,886 18,459 (288.45) Assessed in error(illegal tax) Residence was demolished and removed from property in June 2009
Merritt,Thomas L. 315371 2013 48,886 18,459 (282.36) Assessed in error(illegal tax) Residence was demolished and removed from property in June 2009
Nanry,Kevin Patrick 1073370 2018 8,060 (116.75) Double billed(illeqal tax) Also billed on account 276263(Christopher W Shull)
Phelps,Joseph M ETAL 284751 20181 69,429 69,429 (205.48) *Situs error(illegal tax) Parcel annexed in 1998;correct jurisdiction ratio:44%Hillsborough,56%Orange Rural Fire
Phelps,Joseph M ETAL 284751 2017 69,429 69,429 (205.48) *Situs error(illegal tax) Parcel annexed in 1998;correct jurisdiction ratio:44%Hillsborough,56%Orange Rural Fire
Piedmont Electric Membership Corp 1062249 2018 2,806,700 (26,436.31) Double billed(illeqal tax) Also billed as public utility on account 35678
Piedmont Electric Membership Corp 1068488 2017 47,680 (443.05) Double billed(illeqal tax) Gap bill:also billed as public utility on account 35678
Roundtree Donald T 118118 2018 70,014 (652.11) Assessed in error(illegal tax) Taxpayer deceased and business closed in 2017
University of North Carolina at Chapel Hill 1073609 2018 19,730 (351.95) Assessed in error(illegal tax) Gap bill:exempt property billed in error(State Owned)
(97,858.59)TOTAL
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.
*Situs error:An incorrect rate code was used to calculate bill.Value remains constant but bill amount changes due to the change in specific tax rates applied to that physical location.
November 14,2018 thru January 3,2019