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Home My WebLink AboutRES-2019-050 Property Tax Releases Refunds 3 NORTH CAROLINA RES -20I M50 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 Comm ' sio ' ers for said County at a regular meeting of said Board held on C " 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 3.day of 2019 . isto$! C rk to the Board of Commissioners 4 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) SEPTEMBER 3, 2019 ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION 16 Parkside Lane LLC 1067229 2019 31,874 - (253.01) Double billed illegal tax *Parcel was closed for 2019 and billed in error Owner provided timely information that asset was moved out of county as of Air Methods Corporation 317628 2019 2,289,892 - (36,951.98) Assessed in error (illegal tax) May 1, 2018 Allison, Leo L. 295299 2019 6,700 - 62.69 Assessed in error (illegal tax) *Parcel was closed for 2019 and billed in error Best, Charles M. Heirs 1074177 2019 191,746 - (1,794.74) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Bowman, William Lee Jr. 270174 2019 70,D00 - (1,041.53) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Braddock Park Associates Inc. 1074426 2019 30,000 - 446.37) Double billed illegal tax *Parcel was closed for 2019 and billed in error Braddock Park Associates Inc. 1074412 2019 30,000 - 446.37) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Braddock Park Associates Inc. 1074418 2D19 301000 - (446,37) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Bradshaw, Gloria 276878 2019 167,700 - (1,569.17) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Carrboro Greens LLC 1074055 2019 530,100 - (8,847.90) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Carter, Adam 315791 2019 255,800 - 2,393.52) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Crisp, Cothene T. Heirs 147236 2019 67,900 - (1 ,010.28) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Mapping error in 1994 created overstated lot size by 1.64 acres and incorrect Curtis, Wendy P. 199910 2018 121,800 109,700 116.66) Assessed in error (illegal tax) value Mapping error in 1994 created overstated lot size by 1.64 acres and incorrect Curtis, Wendy P. 199910 2017 121,800 109,700 (115.12) Assessed in error (illegal tax) value Mapping error in 1994 created overstated lot size by 1.64 acres and incorrect Curtis, Wendy P. 199910 2016 90,631 81,600 (89.23) Assessed in error (illegal tax) value Mapping error in 1994 created overstated lot size by 1.64 acres and incorrect Curtis, Wendy P. 199910 2015 90,631 81,600 (89.23) Assessed in error (illegal tax) value Mapping error in 1994 created overstated lot size by 1.64 acres and incorrect Curtis, Wendy P. 199910 2014 90,631 81,600 (89.23) Assessed in error (illegal tax) value Cypress Creek Renewables LLC 1062687 2018 145,485 - (2,826.17) Assessed in error (illegal tax) Property not located in Orange County, billed in Durham County Dorsett, William C. 76894 2019 31,400 - (293.81) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Dorsett, William C. 144627 2019 18,000 - (168.42) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Value adjusted to North Carolina Department of Revenue recommended value Dunn, Christopher 1068907 2017 18,500 9,250 (265.01) Value adjustment (appraisal appeal) per appeal request from taxpayer Owner produced fire report indicating that residence was destroyed in June Evans, Lewis Thomas 219676 2019 144,700 114,200 285.48) Assessed in error (illegal tax) 2008 Owner produced fire report indicating that residence was destroyed in June Evans, Lewis Thomas 219676 2018 144,700 114,200 280.14) Assessed in error (illegal tax) 2008 Owner produced fire report indicating that residence was destroyed in June Evans, Lewis Thomas 219676 2017 144,700 114,200 (276.27) Assessed in error (illegal tax) 2008 Owner produced fire report indicating that residence was destroyed in June Evans, Lewis Thomas 219676 2016 142,863 139,900 (28.09) Assessed in error (illegal tax) 2008 Owner produced fire report indicating that residence was destroyed in June Evans, Lewis Thomas 219676 2015 142,863 139,900 (27.79) Assessed in error (illegal tax) 2008 Owner produced fire report indicating that residence was destroyed in June Evans, Lewis Thomas 219676 2014 142,863 139,900 (27.79) Assessed in error (illegal tax) 2008 Fine, Jonathan 1072338 2018 4,330 - 170.04) Assessed in error illegal tax Gap bill: vehicle registered in South Carolina during Gap period Fox, Matthew 1067678 2017 13,530 - (891.94) Assessed in error (illegal tax) Gap bill: vehicle registered in Texas during Gap period French, John Michael 3178718 2019 4,080 - (175.58) Assessed in error (illegal tax) Gap bill: vehicle registered in Tennassee during Gap period Owner produced fire report indicating residence severly damaged in Decemer Hackney, Ricky K. 304904 2018 93,000 54,800 (368.29) Assessed in error (illegal tax) 2017 Application received timely, additional information requested received after Hawks, Victor 308737 2019 155,000 81,630 (696.20) Assessed in error (illegal tax) billing Hogan, Curtis W. 1075861 2018 6,630 - (119.69) Assessed in error (illegal tax) Gap bill: vehicle registered in Colorado during Gap period Honeycutt, Joseph Lee 304717 2019 3,211 - 29.77 Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Jackson, Glenn 1073786 2018 10,290 10,290 (249.36) Assessed in error (illegal tax) Gap bill: gap period 18 months but billed for 37 months Johann, Holger 320585 2019 300,500 - (2,811.78) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Previously disqualified from present-use value program, evidence of Kille, Marilyn Mooney 1 2042141 20181 674,503 N/A 1 (3,429.39)1 Assessed in error (illegal tax) compliance produced, necessitating reversal Previously disqualified from present-use value program, evidence of Kille, Marilyn Mooney 204214 2017 674,503 N/A 3,680.13 Assessed in error (illegal tax compliance produced, necessitating reversal May 16 thru August 17, 2019 1 5 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) SEPTEMBER 3, 2019 ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION Previously disqualified from present-use value program, evidence of Kille, Marilyn Mooney 204214 2016 700,094 N/A (4,645.65) Assessed in error (illegal tax) compliance produced, necessitating reversal Koech, Joyce 3176329 2018 7,320 - (298.81) Assessed in error (illegal tax) Gap bill: vehicle registered in Indiana during Gap period LG 1810 Fordham Blvd. LLC 1053607 2019 436,000 - (7,035.73) Assessed in error (illegal tax) Billed in error for 2019, leasehold improvements were demolished in 2018 Lilley, James 304569 2019 227,600 - (3,672.78)1 Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Llien Inc. 988595 2019 525,600 - (8,481.60) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Owner previously submitted Orange County Health Department documentation Loftin, James D. 4254 2018 16,300 3,300 (119.36) Assessed in error (illegal tax) that parcel would not perc Owner previously submitted Orange County Health Department documentation Loftin, James D. 4254 2017 16,300 3,300 117.72 Assessed in error (illegal tax) that parcel would not perc Owner previously submitted Orange County Health Department documentation Loftin, James D. 4254 2016 18,378 3,676 (139.37 Assessed in error (illegal tax) that parcel would not perc Owner previously submitted Orange County Health Department documentation Loftin, James D. 4254 2015 18,378 3,676 (139.37) Assessed in error (illegal tax) that parcel would not perc Owner previously submitted Orange County Health Department documentation Loftin, James D. 4254 2014 18,378 3,676 (139.37) Assessed in error illegal tax that parcel would not perc North Carolina Department of Revenue schedule corrected from B25 to A10 Maxim Crane Works LP 1067100 2019 672,837 559,201 1,078.29) Value adjustment (appraisal appeal) year life McClung, Hillary Anne 3176249 2018 11,370 - (419.23) Assessed in error (illegal tax) Gap bill: vehicle registered in Virginia during gap period McFayden, Barbara N. 295121 2019 175,938 - (2,072.02) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error McFayden, Barbara N. 295119 2019 5,311 - 62.55 Double billed illegal tax *Parcel was closed for 2019 and billed in error Miller, Wayne 1068307 2017 1,510 - (108.83) Assessed in error (illegal tax) Gap bill: vehicle registered in South Carolina during gap period Gap bill: vehicle properly registered as a leased vehicle during gap period. Mr. Nicholson, Michael 3178657 2019 14,770 - (158.90) Assessed in error (illegal tax) Nicholson purchased the leased vehicle and received new registration Nishimoto, Craig 111161 2019 27,200 - (317.29) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Parrott, James M V Trustee 1058150 2019 1,157,500 - (18,678.58) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Perstova, Katya 293566 2019 174,900 - (2,040.21)1 Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Philips Square LLC 297590 2019 208,700 - (3,843.42) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Philips Square LLC 297589 2019 211,200 - 3,525.13) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Philips Square LLC 297588 2019 211,200 (3,525.13) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Philips Square LLC 297587 2019 208,700 - (3,483.42) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Pleasant Green Land Development Co. 1074813 2019 1,303,200 - (12,081.96) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Raets, Steven 1053639 2019 119,433 - 1,117.89 Double billed illegal tax *Parcel was closed for 2019 and billed in error Raets, Steven 1074383 2019 224,300 - (2,099.45) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Raets, Steven 1074384 2019 218,082 - (2,041.24) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Ratcliff, Regan Nellor 1075999 2018 7,720 - (340.03) Assessed in error (illegal tax) Gap bill: vehicle registered in Florida during gap period Waterstone Residential Neighborhood Common Area "Tot Lot" was billed at full market value instead of $1 nominal Association Inc. 1058468 2019 58,500 1 (870.42) Incorrect value (clerical error) value assigned to Homeowners Association owned common area Waterstone Residential Neighborhood Common Area "Tot Lot" was billed at full market value instead of $1 nominal Association Inc. 1058468 2018 58,500 1 (928.30) Incorrect value (clerical error) value assigned to Homeowners Association owned common area Wells, Grayum Trustee 288928 2019 172,500 - (2,785.25) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Whitmore, Barbara 1066395 2019 177,300 - (2,681.09) Double billed illegal tax *Parcel was closed for 2019 and billed in error Wilking, Jeffrey 270750 2019 325,200 - (3,119.97) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Wilson, Odessa 1066396 2019 881650 - (1,430.55)1 Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Wintergreen Hospitality Inc. 319156 2019 670,600 - 10,821.47) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Wright, Michele L. 269742 2019 154,700 - (1,808.59) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error Wright, Michele L. 191671 2019 397,400 - (4,646.00) Double billed (illegal tax) *Parcel was closed for 2019 and billed in error 183,739.51) Total * These bills were created in error on "parent' parcels that were split into multiple "children" parcels prior to January 1, 2019. The children parcels were billed correctly for 2019, and the parent parcels should not have been billed. The software issue that caused the erroneous billing has been corrected at this time. Gap Bill: A property tax bill that covers the months between the expiration of a vehicle's registration and the renewal of that registration or the issuance of a new registration. The spreadsheet represents the financial impact that approval of the requested release or refund would have on the principal amount of taxes. May 16 thru August 17, 2019 2 6 Clerical error G.S. 105-381(a)(1)(a) BOCC REPORT - REAUPERSONAL Illegal tax G.S. 105-381(a)(1)(b) Appraisal appeal G.S. 105-330.2(b) SEPTEMBER 3, 2019 ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT7 ADDITIONAL INFORMATION 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. May 16 thru August 17, 2019 3