HomeMy WebLinkAboutAgenda - 03-10-20; 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 10, 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 nineteen
taxpayers with a total of twenty-four 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
$20,748.67 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-2020-011
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
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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) MARCH 10, 2020
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Bowman Road Partners LLC 1066484 2019 30,000 (401.37) Assessed in error(illegal tax) Community open space was taxed as buildable lot
Boyd,Emmalee Gabrielle 3183007 2019 9,560 (170.54) Assessed in error(illegal tax) Gap bill:vehicle registered in Virginia during gap period
Carry,Anne 3182394 2019 10,020 - (687.20) Assessed in error(illegal tax) Gap bill:vehicle registered in Florida during gap period
Cleveland,John Samuel 1061346 2019 18,717 - (332.23) Situs error(illegal tax) Property registered in Washington State
Denoble,Mary Elizabeth 3182876 2019 6,470 638 (109.18) Value adjustment(appraisal appeal) Value adjustment based upon bill of sale
George,Wales
Thottathikunnath 3178794 2019 35,980 - (1,016.06) Assessed in error(illegal tax) Gap bill:vehicle registered in Pennsylvania during gap period
George,Wales
Thottathikunnath 3178709 2019 17,850 - (567.28) Assessed in error(illegal tax) Gap bill:vehicle registered in Pennsylvania during gap period
Granville Towers LLC 317860 2019 2,314,368 1,599,168 (11,541.18) Incorrect value(clerical error) Construction in progress value keyed incorrectly
Hicks,Andrew Stuart 3184104 2019 11,580 - (990.72) Assessed in error(illegal tax) Gap bill:vehicle registered in Texas during gap period
Hogan,Curtis William 3176297 2018 24,690 - (562.01) Assessed in error(illegal tax) Gap bill:vehicle registered in Colorado during gap period
12,520 Gap bill:vehicle registered in Chatham County during gap
Jackem,Edward Louis 3180281 2019 - (404.07) Assessed in error(illegal tax) period
Janzen,Virginia Allen 1076136 2018 13,510 - (453.78) Assessed in error(illegal tax) Gap bill:vehicle registered in Massachusetts during gap period
Janzen,Virginia Allen 1076113 2018 5,450 - (224.90) Assessed in error(illegal tax) Gap bill:vehicle registered in Massachusetts during gap period
Parker,Crystal 1073150 2019 22,050 - (231.06) Situs error(illegal tax) Mobile home located in Granville County
Phelps,Joseph Marvin 120783 2019 144,132 91,848 (501.61) Double billed(illegal tax) Also billed on account 1076974
King,Robert 1076954 2019 17,720 - (165.80) Double billed(illegal tax) Also billed on account 1075475
Romero,Gamliel 1065725 2019 14,310 - (151.40) Double billed(illegal tax) Also billed on account 1068683
Romero,Gamliel 1065725 2018 15,420 - (155.79) Double billed(illegal tax) Also billed on account 1068684
Romero,Gamliel 1065725 2017 16,650 - (165.90) Double billed(illegal tax) Also billed on account 1068685
Rutledge,Albert 3184113 2019 17,530 - (990.08) Assessed in error(illegal tax) Gap bill:vehicle registered in Florida during gap period
Rutledge,Albert 3184072 2019 5,280 - (333.71) Assessed in error(illegal tax) Gap bill:vehicle registered in Florida during gap period
Thorpe,Merle 3178818 2019 2,310 - (138.16) Assessed in error(illegal tax) Gap bill:vehicle registered in Georgia during gap period
Wasser,Fred 3182899 2019 2,160 - (150.22) Assessed in error(illegal tax) Gap bill:vehicle registered in Virginia during gap period
Whicker,Tammy 3178661 2019 3,960 - (304.42) Assessed in error(illegal tax) Gap bill:vehicle registered in Florida during gap period
Total (20,748.67)
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,p2nalties,fees,and costs appurtenant to the released or refunded principal tax amount.
January 15, 2020 thru February 19, 2020