HomeMy WebLinkAboutAgenda 12-02-19 Item 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 2, 2019
Action Agenda
Item No. 8-c
SUBJECT: Property Tax Releases/Refunds
DEPARTMENT: Tax Administration
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Nancy T. Freeman, Tax Administrator,
Releases/Refunds Data Spreadsheet (919) 245-2735
PURPOSE: To consider adoption of a resolution to release property tax values for thirteen
taxpayers with a total of twenty-two bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received fourteen 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
$9,607.12 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-2019-070
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 business 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) DECEMBER 2, 2019
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Alternative Emblems Inc. 1055560 2019 22,095 (260.21) Assessed in error(illegal tax) Business moved to Chatham County
Anscher,Sherry Moore 3180314 2019 7,000 - (188.27) Assessed in error(illegal tax) Gap bill:vehicle registered in Texas during gap period
Bellsouth Telephone Company 35705 2019 2,153,743 2,131,429 (327.42) Value adjustment(appraisal appeal) Value adjustment submitted by North Carolina Department of Revenue
Bellsouth Telephone Company 35716 2019 10,766,584 10,605,521 (2,274.05) Value adjustment(appraisal appeal) Value adjustment submitted by North Carolina Department of Revenue
Bellsouth Telephone Company 983096 2019 14,740,641 14,570,727 (342.88) Value adjustment(appraisal appeal) Value adjustment submitted by North Carolina Department of Revenue
Leasehold improvements reported on incorrect account,are on account 270968.Also
Chapel Hill Wine Company 263731 2019 24,925 17,780 (116.94) Assessed in error(illegal tax) included some asset disposal reported after billing.
Clodfelter,Joan 3181634 2019 3,500 - (221.20) Assessed in error(illegal tax) Gap bill:vehicle registered in Virginia during gap period
Cockrell,Kristen Wall 1073253 2018 4,510 - (291.01) Assessed in error(illegal tax) Gap bill:vehicle registered in Virginia during gap period
Faski,Jeffrey 1066943 2019 1,095,400 1,072,300 (221.62) Assessed in error(illegal tax) Correction to land acreage
Faski,Jeffrey 1066943 2018 329,500 325,100 (42.21) Assessed in error(illegal tax) Correction to land acreage
Morseth,Zachary 3180469 2019 13,070 - (306.01) Assessed in error(illegal tax) Gap bill:vehicle registered in North Dakota during gap period
Paredes,Jose Magana 258548 2018 457,272 N/A (1,078.74) Double billed(illegal tax) Deferred tax bills re-created in error
Paredes,Jose Magana 258548 2017 457,272 N/A (1,139.48) Double billed(illegal tax) Deferred tax bills re-created in error
Paredes,Jose Magana 258548 2016 461,046 N/A (1,293.74) Double billed(illegal tax) Deferred tax bills re-created in error
Parker,Mildred 206365 2017 209,400 197,900 (130.97) Assessed in error(illegal tax) Correction to land acreage
Parker,Mildred 206365 2016 201,501 185,425 (191.45) Assessed in error(illegal tax) Correction to land acreage
Parker,Mildred 206365 2015 201,460 185,425 (190.16) Assessed in error(illegal tax) Correction to land acreage
Parker,Mildred 206365 2014 201,460 185,425 (185.83) Assessed in error(illegal tax) Correction to land acreage
Persia,Nancy Tina 308830 2019 46,900 23,450 (378.41) Assessed in error(illegal tax) Application received timely,additional information requested was received after billing
Thornton,Trudy P. 206365 2019 209,400 197,900 (134.45) Assessed in error(illegal tax) Correction to land acreage
Thornton,Trudy P. 206365 2018 209,400 197,900 (132.43) Assessed in error(illegal tax) Correction to land acreage
Zhou,AI 3181776 2019 14,840 - (159.64) Assessed in error(illegal tax) Gap bill:vehicle registered in New York during gap period
(9,607.12) Total
Gap Bill:A p party 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.
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.
October 17,2019 thru November 13,2019