HomeMy WebLinkAboutAgenda 11-07-19 Item 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 7, 2019
Action Agenda
Item No. 8-c
SUBJECT: Property Tax Releases/Refunds
DEPARTMENT: Tax Administration
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Nancy Freeman, Tax Administrator,
Releases/Refunds Data Spreadsheet (919) 245-2735
PURPOSE: To consider adoption of a resolution to release property tax values for nineteen
taxpayers with a total of thirty-three bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received nineteen 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
$41,306.48 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.
ENVIRONMENTAL IMPACT: There is no Orange County Environmental Responsibility 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-2019-066
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) NOVEMBER 7, 2019
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL REASON FOR
NAME NUMBER YEAR VALUE VALUE IMPACT ADJUSTMENT ADDITIONAL INFORMATION
Incorrect value used as basis for deferred tax bill. Financial impact
16 Parkside Lane LLC 1067229 2018 765,166 N/A (2,368.27) Incorrect value(clerical error) represents difference between original and corrected bill
Incorrect value used as basis for deferred tax bill. Financial impact
16 Parkside Lane LLC 287744 2017 856,540 N/A (2,615.94) Incorrect value(clerical error) represents difference between original and corrected bill
Incorrect value used as basis for deferred tax bill. Financial impact
16 Parkside Lane LLC 287744 2016 1,200,113 N/A (4,837.37) Incorrect value(clerical error) represents difference between original and corrected bill
New home incorrectly listed on this account instead of account
Bowman Road Partners LLC 1066477 2019 220,300 30,000 (2,546.02) Assessed in error(illegal tax) 1066501
Gap bill:Registered in Canada,Quebec,and Virginia during gap
Chang,Daniel Ta-Jen 3181660 2019 3,250 (222.89) Assessed in error(illegal tax) period
Crabar GBF Inc.dba Major Business Systems 1062676 2019 233,817 (2,243.24) Assessed in error(illegal tax) Account closed for 2019 but billed in error
Garcia,Ramon Toledo 1053749 2017 47,100 (435.43) Assessed in error(illegal tax) Mobile home billed on account 1064508 for 2017-2019
Garcia,Ramon Toledo 1053749 2018 47,100 (446.13) Assessed in error(illegal tax) Mobile home billed on account 1064508 for 2017-2020
Garcia,Ramon Toledo 1053749 2019 47,100 (454.37) Assessed in error(illegal tax) Mobile home billed on account 1064508 for 2017-2021
Garcia,Victor 1069915 2018 42,800 (405.40) Assessed in error(illegal tax) Mobile home billed on account 1069915 for 2018-2019
Garcia,Victor 1069915 2019 42,800 (412.89) Assessed in error(illegal tax) Mobile home billed on account 1069915 for 2018-2019
Jacobs,Julie A. 1075597 2019 14,230 (1,046.19) Assessed in error(illegal tax) Gap bill:Registered in Massachusetts during gap period
Lucier,Richard 3181650 2019 17,320 (313.18)l Assessed in error(illegal tax) Gap bill:Registered in Florida during gap period
Leasehold improvements also taxed on real property,parcel
Midici Chapel Hill 1069925 2019 1,081,234 723,559 (6,022.17) Double billed(illegal tax) 9788376242
Nagle,Patrick 3180373 2019 11,660 (125.44) Assessed in error(illegal tax) Gap bill:Registered in Maryland during gap period
Application received timely,additional information requested was
O'Dwyer,Teresa 259227 2019 296,200 161,335 (1,534.49) Assessed in error(illegal tax) received after billing
Purefoy Road LLC 922061 2019 1 209,200 150,000 (955.31) Assessed in error(illegal tax) Building was demolished in 2018
Purefoy Road LLC 148780 2019 261,900 150,000 (1,805.73) Assessed in error(illegal tax) Building was demolished in 2018
Purefoy Road LLC 299714 2019 252,700 150,000 (1,657.27) Assessed in error(illegal tax) Building was demolished in 2018
Purefoy Road LLC 92203 2019 208,300 150,000 (940.79) Assessed in error(illegal tax) Building was demolished in 2018
Purefoy Road LLC 92205 2019 212,600 150,000 (1,010.18) Assessed in error(illegal tax) Building was demolished in 2018
Taxpayers listed personal property in error-owns real property only
SGM Realty Associates LLC 3176114 2019 15,989 - (258.02) Assessed in error(illegal tax) parcel 9798441243.007
Previously disqualified from present-use value program,evidence of
Underhill,Wingate Jr. 1540191 2018 911,516 N/A (2,343.61) Assessed in Error(Illegal tax) compliance produced,necessitating reversal of deferred tax bill
Previously disqualified from present-use value program,evidence of
Underhill,Wingate Jr. 154019 2017 911,516 N/A (2,311.20) Assessed in Error(Illegal tax) compliance produced,necessitating reversal of deferred tax bill
Previously disqualified from present-use value program,evidence of
Underhill,Wingate Jr. 154019 2016 875,091 N/A (2,350.50) Assessed in error(illegal tax) compliance produced,necessitating reversal of deferred tax bill
Previously disqualified from present-use value program,evidence of
Volpe,Mark 10743551 2019 865,728 N/A (82.51) Assessed in error(illegal tax) compliance produced,necessitating reversal of deferred tax bill
Previously disqualified from present-use value program,evidence of
Volpe,Mark 1062418 2018 866,637 N/A (88.09) Assessed in error(illegal tax) compliance produced,necessitating reversal of deferred tax bill
Previously disqualified from present-use value program,evidence of
Volpe,Mark 1062418 2017 866,637 N/A (94.10) Assessed in error(illegal tax) compliance produced,necessitating reversal of deferred tax bill
Previously disqualified from present-use value program,evidence of
Volpe,Mark 10555331 2016 1,000,074 N/A (337.89) Assessed in error(illegal tax) compliance produced,necessitating reversal of deferred tax bill
Ward And Misenheimer Realtors LLC 1077273 2019 19,404 (226.86) Assessed in error(illegal tax) Taxpayer listed in error.
Wei,Yehua 3180405 2019 13,510 (635.87) Assessed in error(illegal tax) Gap bill:Registered in Vermont during gap period
Whitley,Gary,Jr. 3180324 2019 2,780 (100.57) Assessed in error(illegal tax) Gap bill:not located in Orange County
Application received timely,additional information requested was
Whitted,John G HRS Alisia Williams 266210 2019 52,800 47,520 (78.56) Assessed in error(illegal tax) received after billing
Total (41,306.48)
Gap Bill:A property tax bill that covers the months between the expiration of a vehicle's re istration 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.
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.
September 13,2019 thru October 16,2019