HomeMy WebLinkAboutAgenda 04-02-2019 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 2, 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 nine
taxpayers with a total of eleven bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received eight 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
$7,768.82 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-2019-022
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) APRI L 2, 2019
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Battle,Tremayne DeShawn 1071486 2018 6,790 (197.43) Assessed in error(illegal tax) Gap bill:vehicle located in Cabarrus County during gap period
Beck,Paul L 234097 2018-2017 193,000 (1,773.09) Double billed(illegal tax) Duplicate 2017 bill created for real and personal property in error
Jones Grove Missionary Baptist Church 316986 2018 27,300 (257.14) Assessed in error(illegal tax) *Exempt property billed in error(G.S.105-278.3(Religious purpose)
Middlesworth,John 1075288 2018 11,500 (181.73) Assessed in error(illegal tax) Gap bill:vehicle located in Iredell County during gap period
Late application for exemption request letter was accepted by BOCC 9/4/18,but one
Piney Grove Church Sherman Poteat 50834 2018 21,600 (203.45) Assessed in error(clerical error) account associated with the letter was mistakenly left off the report.
Poole,Gregory 1051947 2015-2014 9,960 (94.47) Double billed(illegal tax) Double billed for 2014(discovery bill created in error)
Property previously disqualified from present-use value program produced evidence
Ray,Betty Cates 232722 2018 384,375 N/A (1,458.88) Reversal of deferred tax bill of compliance thereby necessitating a reversal
Property previously disqualified from present-use value program produced evidence
Ray,Betty Cates 232722 2017 457,825 N/A (1,565.24) Reversal of deferred tax bill of compliance thereby necessitating a reversal
Property previously disqualified from present-use value program produced evidence
Ray,Betty Cates 232722 2016 397,434 N/A (1,262.50) Reversal of deferred tax bill of compliance thereby necessitating a reversal
Ray,Joshua Carter 1069226 2017 9,960 (603.78) Assessed in error(illegal tax) Gap bill:vehicle located in Italy during gap period
Sloan,Evan 1067383 2018 6,930 (171.11) Assessed in error(illegal tax) Gap bill:vehicle located in Texas during gap period
(7,768.82)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 a purtenant to the released or refunded principal tax amount.
*This property was previously exempt,but due to a change in our billing process it was either billed in error,or was assessed at full value in error.
February 14,2019 thru March 13,2019