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Home My WebLink AboutAgenda - 01-21-20 8-c - Property Tax Releases Refunds 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 21, 2020 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 fifteen taxpayers with a total of twenty-three bills that will result in a reduction of revenue. BACKGROUND: The Tax Administration Office has received fifteen 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 $122,928.78 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. 2 NORTH CAROLINA RES-2020-003 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 2020. Clerk to the Board of Commissioners 3 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 21, 2020 ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION Anderson,Temple L. 154166 2019 133,000 120,500 (116.96) Assessed in error(illegal tax) Parcel was assessed based on 8 acres rather than 4.75 acres Anderson,Tempie L. 154166 2018 133,000 120,500 (114.78) Assessed in error(illegal tax) Parcel was assessed based on 8 acres rather than 4.75 acres Anderson,Temple L. 154166 2017 133,000 120,500 (113.19) Assessed in error(illegal tax) Parcel was assessed based on 8 acres rather than 4.75 acres Anderson,Tempie L. 154166 2016 116,937 102,892 (133.15) Assessed in error(illegal tax) Parcel was assessed based on 8 acres rather than 4.75 acres Anderson,Temple L. 154166 2015 116,937 102,892 (133.15) Assessed in error(illegal tax) Parcel was assessed based on 8 acres rather than 4.75 acres Bellevue Mill LLC 1058731 2019 12,958,600 6,479,300 (96,405.50) Assessed in error(illegal tax) G.S 105-278(historic property)exemption was removed in error Bowman Road Partners LLC 1074193 2019 30,000 1 (401.37) Assessed in error(illegal tax) Parcel was assessed as a buildable lot but contains roads for the development Costello,Terence William 3182385 2019 3,650 - (121.85) Assessed in error(illegal tax) Gap bill:vehicle registered in New York during gap period Costello,Terence William 3181850 2019 10,680 (252.53) Assessed in error(illegal tax) Gap bill:vehicle registered in New York during gap period Edison Agrosciences Inc. 1076999 2019 30,662 - (494.80) Situs error(illegal tax) Property located in Durham County Enoch,Gilbert 154166 2014 116,937 102,892 (133.15) Assessed in error(illegal tax) Parcel was assessed based on 8 acres rather than 4.75 acres Hamilton,John 1055025 2019 1,036,959 619,240 (6,215.24) Situs error(illegal tax) Some property listed was located in New Hanover County Discovery was issued based on the 2019 listing form for leasehold improvements listed in 2017 but Italian Pizzeria III 239859 2018 49,956 - (989.25) Assessed in error(illegal tax) should be listed in 2018.Leasehold improvements were not listed on depreciation schedule Kincaid,Scott Lee Ervin 3182894 2019 25,337 (137.02) Assessed in error(illegal tax) Gap bill:vehicle was registered during the Gap period per NC Department of Motor Vehicles Kirk,William Evert 3182252 2019 24,210 (358.12) Assessed in error(illegal tax) Gap bill:taxpayer transferred license plate from one vehicle to another without a gap in registration Krating Inc.dba Sawasdee Thai Restaurant 1057993 2019 53,850 - (997.34) Assessed in error(illegal tax) Business closed on 12/28/2018 Patino-Bancderas,Manuel 259163 2019 7,750 6,600 (15.34) Assessed in error(illegal tax) Mobile home added in error Round About Midnight Inc. dba Cats Cradle 126502 2019 368,970 222,068 (2,451.94) Assessed in error(illegal tax) Leasehold improvement listed as real and personal property Stoychev Stanimir Simeonov 3176117 2019 99,425 85,275 (189.32) Value adjustment(appraisal appeal) Taxpayer appealed value of vehicle and provided documentation to reduce value Previously disqualified from present-use value program,evidence of compliance produced, Wagoner,Kurt Moore 277155 2019 334,421 N/A (2,839.16) Assessed in error(illegal tax) necessitating reversal of deferred tax bill Previously disqualified from present-use value program,evidence of compliance produced, Wagoner,Kurt Moore 277155 20181 334,421 N/A (3,052.17) Assessed in error(illegal tax) necessitating reversal of deferred tax bill Previously disqualified from present-use value program,evidence of compliance produced, Wagoner,Kurt Moore 277155 2017 334,421 N/A (3,258.50) Assessed in error(illegal tax) necessitating reversal of deferred tax bill Previously disqualified from present-use value program,evidence of compliance produced, Wagoner,Kurt Moore 277155 2016 326,603 N/A (4,004.95) Assessed in error(illegal tax) necessitating reversal of deferred tax bill Total (122,928.78) 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. 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. November 13,2019 thru January 2,2020