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Home My WebLink AboutAgenda - 09-01-20; 8-c - Property Tax Releases Refunds 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 1, 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 forty-eight taxpayers with a total of fifty-seven bills that will result in a reduction of revenue. BACKGROUND: The Tax Administration Office has received forty-eight 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 $120,562.89 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-2020-047 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 Ref ind/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,David Hunt,Deputy 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 12020. Deputy 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) SEPTEMBER 1, 2020 NAME ACCOUNT NUMBER BILLING YEAR ORIGINAL VALUE ADJUSTED VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION Adcock,Bruce C. 315189 2020 18,000 (173.28) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Adcock,Dorothy 212138 2020 64,250 49,938 (132.70) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Brown,Danny L. 1020461 2020 20,700 (199.28) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Bryant,Georgia H. 112535 2020 18,000 60 (173.28) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Cagle,Roy Lee Sr. 241201 2020 29,350 16,950 (119.37) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Car boro Family Pharmacy Inc. 256573 2020 10,631 (177.44) Doubled billed(clerical error) Also billed on account 3184302 Cecil,Billy Robert 3141 2020 47,600 28,585 (177.92) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Chang,Charlie 284915 2020 19,000 (177.78) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Chapel Hill OBGYN 34127 2019 211,024 45,141 (2,676.86) Incorrect value(clerical error) Disposals were not picked up during keying 2019 listing Cofie,Leslie Emmanuel 1072901 2018 13,260 (273.16) Illegal tax(clerical error) Gap bill:vehicle registered in Texas during gap perio Cotton,Annie E. 242072 2020 34,300 12,080 (265.18) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Cox,Charles Bryan III 3186352 2019 16,580 (642.42) Illegal tax(clerical error) Gap bill:vehicle registered in New York during gap perio Crooks,Kimberly Ann 1072849 2018 13,080 (769.00) Illegal tax(clerical error) Gap bill:vehicle registered in California during gap perio Davis,Rebecca Overman 224929 2020 37,100 17,380 (189.84) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Delon,Kenneth L. 255367 2020 150,600 102,600 (714.19) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Dodson,Betty Jo Bullock 236369 2020 20,000 (192.54) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Dolan,Francine 295525 2020 20,000 (192.54) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Flack,Curtis Lee 312038 2020 30,950 19,150 (113.61) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Freeman,Charles Edward 278995 2020 113,750 102,859 (104.86) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Graffeo,Ronald W. 286204 2020 108,396 83,446 (233.45) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Hazzard,Walter W. 66907 2020 40,000 26,577 (129.49) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Value changed to correspond with payment amount stipulated in Memorandum o Health System Properties LLC 197402 2020 13,175,000 8,331,444 (78,160.47) Illegal tax(clerical error) Understanding Henderson,Vernon 87672 2020 30,000 6,950 (221.90) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie HHanover LLC 233458 2020 1,642,100 1,312,100 (5,325.21) Incorrect value(clerical error) Inadvertent change in land valuation Jordan,Elizabeth Margaret 3186539 2020 6,570 (203.20) Illegal tax(clerical error) Gap bill:vehicle registered in Georgia during gap perio Leasure,Amber 3186356 2019 7,950 (555.92) Illegal tax(clerical error) Gap bill:vehicle registered Ohio during gap perio Leathers,Annie W. 282315 2020 21,200 3,200 (173.29) Incorrect value(clerical error) Taxable value changed due to recalculating of land value for tax relie Lee,John Damian 3186476 2020 11,691 1,169 (112.55) Incorrect value(clerical error) Incorrect value was placed on property 400,747 Agricultural Present Use Value was not applied from 2017 Present Use Valu LFW Properties LLC 305753 2019 246,797 (1,440.51) Incorrect value(clerical error) application approval 400,747 Agricultural Present Use Value was not applied from 2017 Present Use Valu LFW Properties LLC 305753 2018 246,797 (1,413.57) Incorrect value(clerical error) application approval 400,747 Agricultural Present Use Value was not applied from 2017 Present Use Valu LFW Properties LLC 305753 2017 246,797 (1,394.02) Incorrect value(clerical error) application approval LGI Homes NC LLC. 3183587 2020 80,640 1,040 (1,064.97) Illegal tax(clerical error) No improvements on this property as of January 1,2020 Lynch,Benjamin 3182296 2019 8,650 (806.11) Illegal tax(clerical error) Gap bill:vehicle was registered in Texas during gap period Meriwether,Brenda 14309 2020 34,400 (321.99) Illegal tax(clerical error) Doublewide was sold Miller,Coy Heirs 197762 2019 93,161 N/A (2,938.32) Assessed in error(Illegal tax) Present Use Value compliance received Miller,Coy Heirs 197762 2018 93,161 N/A (3,126.48) Assessed in error(Illegal tax) Present Use Value compliance received Miller,Coy Heirs 197762 2017 93,161 N/A (3,286.00) Assessed in error(Illegal tax) Present Use Value compliance received Murphy,Daniel 218359 2020 422,600 422,600 (4,292.45) Incorrect value(clerical error) Land value was not included in the deferment Musso,Alan Anthony 3184005 2019 6,950 (407.80) Illegal tax(clerical error) Gap bill:vehicle was registered in Texas during gap period Nutter Farms LLC 1058362 2020 1,607,006 1,566,206 (388.48) Incorrect value(clerical error) Incorrect in-process value on tax bill Ortiz,Emilia Montanez 1011934 2018 43,200 (409.19) Doubled billed(clerical error) Leasehold is billed on account 3181706 Ray,Joseph E. 235618 2020 317,400 291,900 (252.86) Incorrect value(clerical error) Value changed due to timely submission of data validation reques Roberts-Cooper,Cathleen 3184943 2019 3,800 (352.59) Illegal tax(clerical error) Gap bill:vehicle was registered in Georgia during gap perio Strouds Creek Homeowners Association Inc. 1061726 2019 55,700 1 (534.38) Incorrect value(clerical error) Value reduced to$1 due to property transferring to Home Owners Association TGAP The Warehouse At Chapel Hill c/o Preiss Cc LL( 3185423 2020 116,032 116,032 (187.24) Illegal tax(clerical error) Extension granted to incorrect account,listing penalties removed UIIo-Padilla,Oscar Rene 1011934 2019 46,300 (446.65) Doubled billed(clerical error) Also billed on account 3181706 Wang,Songzhuang 1074798 2019 9,516 (168.92) Assessed in error(illegal tax Property located in Wake County Welch,John Calvin III 1071492 2018 6,710 6,710 (186.15) Illegal tax(clerical error) Gap bill:vehicle should be billed for 21 months instead of 39 month Whaley Zhong,Becky Hang 3182211 2019 6,600 (292.89) Illegal tax(clerical error) Gap bill:vehicle was registered in Minnesota during gap perio Williams,Anne Elizabeth 249930 2019 244,500 204,900 (392.67) Incorrect value(clerical error) Living area and air conditioning errors identified in 2017 not corrects Williams,Anne Elizabeth 249930 2018 244,500 204,900 (381.78) Incorrect value(clerical error) Living area and air conditioning errors identified in 2017 not corrects Williams,Anne Elizabeth 249930 2017 244,500 204,900 376.75 Incorrect value clerical error Living area and air conditioning errors identified in 2017 not corrects May 29,2020 thru August 12,2020 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 1, 2020 NAME ACCOUNT NUMBER BILLING YEAR ORIGINAL VALUE ADJUSTED VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION Willoughby,Rick 1067611 2017 6,970 (290.40) Incorrect value(clerical error) Gap bill:vehicle was registered in Indiana during gap perio Wolfe,Walter G. 1058394 2020 490,099 N/A (639.27) Assessed in error(Illegal tax) reviously disqualified from PUV,compliance evidence received,rollback reverses Wolfe,Walter G. 1058394 2019 358,999 N/A (685.62) Assessed in error(Illegal tax) reviously disqualified from PUV,compliance evidence received,rollback reverses Wolfe,Walter G. 1058394 2018 358,999 N/A (729.26) Assessed in error(Illegal tax) reviously disqualified from PUV,compliance evidence received,rollback reverses Wolfe,Walter G. 1058394 2017 358,999 N/A (774.84) Assessed in error(Illegal tax) reviously disqualified from PUV,compliance evidence received,rollback reverses Total (120,562.89) 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. May 29,2020 thru August 12,2020