HomeMy WebLinkAboutAgenda - 10-06-20; 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 6, 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-six 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
$24,803.91 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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RES-2020-060
NORTH CAROLINA
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,Greg Wilder,Interim 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 Appraisal
alapp appeal
0. OCTOBER 6 2020
Appraisal appeal G.S.105-330.2(b)
e
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Bandit Farms LLC 1066635 2020 779,374 284,374 (5,632.11) Incorrect value(clerical error) Building misclassification
Blobe,Gerard Conrad 3182586 2020 26,788 19,320 (124.64) Incorrect value(clerical error) Corrected value for two water crafts
Boffelli,Theodore Franklin 3185664 2019 49,173 (460.11) Assessed in error(illegal tax) Gap bill:vehicle registered in Tennessee during gap period
Boyette,Roland S.Jr. 3189009 2020 23,870 (996.03) Assessed in error(illegal tax) Gap bill:vehicle registered in South Carolina during gap period
777,000 Conservation easement recorded in 2017 not applied to valuation for 2018-
Bruno,Ralph T. 316758 2020 763,600 (129.27) Incorrect value(clerical error) 2020
625,800 Conservation easement recorded in 2017 not applied to valuation for 2018-
Bruno,Ralph T. 316758 2019 612,400 (129.27) Incorrect value(clerical error) 2020
619,300 Conservation easement recorded in 2017 not applied to valuation for 2018-
Bruno,Ralph T. 316758 2018 605,900 (126.92) Incorrect value(clerical error) 2020
Property should be 100%exempt for housing under G.S 105-278.6
Community Home Trust 323254 2020 50,500 - (814.91) Assessed in error(illegal tax) (low/moderate income housing)
Community Home Trust(Kevin Alexander Olin) 269711 2020 109,400 54,700 1 (882.64) Incorrect value(clerical error) Timely application exemption was removed in error(homestead exemption)
Durango,Justin A. 278376 2020 281,300 172,000 (1,052.23) Assessed in error(illegal tax) Removed home from property that had not yet been constructed
Durango,Justin A. 278376 2019 281,300 172,000 (1,048.62) Assessed in error(illegal tax) Removed home from property that had not yet been constructed
Fancy Gap Farm LLC 3183703 2020 564,800 44,391 (4,871.03) Incorrect value(clerical error) Present Use Value was not applied to new parcel
Galvan,Roberto 3185429 2020 20,480 2,100 (191.22) Incorrect value(clerical error) Corrected value of mobile home
Kooistra,Sandra Gayle 3188889 2020 16,390 (110.20) Assessed in error(illegal tax) Gap bill:vehicle registered in Colorado during gap period
Maytan,Margaret 286594 2020 354,800 324,500 (505.74) Incorrect value(clerical error) Value corrected from timely submitted data validation form
Nicoll,Kimberly 3186575 2020 18,300 - (836.70) Assessed in error(illegal tax) Gap bill:vehicle registered on Pennsylvania during gap period
Pham,Thanh 239219 2020 62,300 (607.17) Assessed in error(illegal tax) Property was removed November 2016
Pham,Thanh 239219 2019 62,300 (602.62) Assessed in error(illegal tax) Property was removed November 2016
Pham,Thanh 239219 2018 62,300 (591.72) Assessed in error(illegal tax) Property was removed November 2016
Pham,Thanh 239219 2017 62,300 - (583.81) Assessed in error(illegal tax) Property was removed November 2016
Ray,Joseph E. 235618 2020 291,900 204,500 (866.66) Assessed in error(illegal tax) Removed home from property that was located and taxed on adjacent property
Ray,Joseph E. 235618 2019 298,600 204,500 (933.10) Assessed in error(illegal tax) Removed home from property that was located and taxed on adjacent property
Ray,Joseph E. 235618 2018 298,600 204,500 (907.22) Assessed in error(illegal tax) Removed home from property that was located and taxed on adjacent property
Ray,Joseph E. 235618 2017 298,600 204,500 (895.27) Assessed in error(illegal tax) Removed home from property that was located and taxed on adjacent property
Ray,Joseph E. 235618 2016 234,184 188,400 (452.35) Assessed in error(illegal tax) Removed home from property that was located and taxed on adjacent property
Ray,Joseph E. 235618 2015 234,184 188,400 (452.35) Assessed in error(illegal tax) Removed home from property that was located and taxed on adjacent property
Total (24,803.91)
Gap Bill:A prope tax bill that covers the months between the expiration of a vehicle's registration and the renewal of that re istration 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.
August 13,2020 thru September 16,2020