HomeMy WebLinkAboutAgenda - 11-05-20; 6-a - Approval and Adoption of 2021 Reappraisal Schedule of Values
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date:November 5, 2020
Action Agenda
Item No. 6-a
SUBJECT: Approval and Adoption of 2021 Reappraisal Schedule of Values
DEPARTMENT: Tax Administration
ATTACHMENT(S):
Order of Adoption
Under Separate Cover:
2021 Schedule of Values
On file in the Tax Administration Office
and Clerk’s Office and online at:
https://www.orangecountync.gov/878/Rev
aluation
INFORMATION CONTACT:
Nancy T. Freeman, Tax Administrator
(919) 245-2735
PURPOSE: To approve and adopt the proposed 2021 Schedule of Values, authorize the Chair
to sign the Order of Adoption for the 2021 Schedule of Values, and to direct staff to publish the
appropriate advertisements.
BACKGROUND: The proposed 2021 Schedule of Values was presented to the Board at the
September 15, 2020 regular meeting. Immediately after, the Tax Administrator advertised in The
Herald-Sun, News of Orange and News and Observer notice of the availability of the Schedule of
Values for public inspection, and the date of the public hearing on the Schedule of Values. The
Board held the public hearing regarding the Schedule of Values on October 6, 2020 regular
meeting. These actions were taken in accordance of the North Carolina General Statute (NCGS)
105-317(c)(1) and (2).
In addition, NCGS 105-317(c)(3) states:
“When the board of county commissioners approves the final schedules, standards, and rules, it
shall issue an order adopting them. Notice of this order shall be published once a week for four
successive weeks in a newspaper having general circulation in the county, with the last publication
being not less than seven days before the last day for challenging the validity of the schedules,
standards, and rules by appeal to the Property Tax Commission. The notice shall state:
a. That the schedules, standards, and rules to be used in the next scheduled reappraisal
of real property in the county have been adopted and are open to examination in the office
of the assessor; and
b. That a property owner who asserts that the schedules, standards, and rules are invalid
may except to the order and appeal therefrom to the Property Tax Commission within 30
days of the date when the notice of the order adopting the schedules, standards, and rules
was first published.”
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The timeline for the 2021 Reappraisal Schedule of Values adoption process is as follows:
• September 15, 2020: Submission to Orange County Board of Commissioners
• September 16 & 17, 2020: Advertise in newspapers
• October 6, 2020: Public hearing on SOV
• November 5, 2020: Adoption of SOV
• November 6 & 11, 2020: Publish 1st notice of adoption
• November 13 & 18, 2020: Publish 2nd notice of adoption
• November 20 & 25, 2020: Publish 3rd notice of adoption
• November 27 & December 2, 2020: Publish 4th notice of adoption
• December 5, 2020: Last day for taxpayer to appeal the SOV.
FINANCIAL IMPACT: There is no Financial Impact associated with this item.
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 and adopt the 2021
Schedule of Values and authorize the Chair to sign the attached Order of Adoption approving the
proposed 2021 Reappraisal Schedule of Values and direct staff to publish in The Herald-Sun,
News of Orange and News and Observer the proper advertisements concerning the notice of
adoption.
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ATTACHMENT 1
ORDER ADOPTING THE SCHEDULES OF RULES,
STANDARDS AND VALUES FOR MARKET VALUE
AND PRESENT‐USE VALUE
WHEREAS, pursuant to N.C.G.S. 105‐286, all real property in Orange County will be reappraised
in accordance with the provisions of N.C.G.S. 105‐283 and N.C.G.S. 105‐317 as of January 1, 2021; and
WHEREAS, pursuant to the provisions of N.C.G.S. 105‐317, the Tax Administrator submitted the
proposed Schedules of Rules, Standards and Values for Market Value and Present‐Use Value to the
Board of County Commissioners on September 15, 2020; and
WHEREAS, notice of submission to the Board of County Commissioners and the date of a
required public hearing was advertised in the News of Orange on September 16, 2020, and News and
Observer and Herald‐Sun and on September 17, 2020; and
WHEREAS, a public hearing on the proposed Schedules of Rules, Standards and Values was held
on October 6, 2020;
NOW, THEREFORE, IT IS ORDERED that the submitted Schedules of Rules, Standards and Values
to be used in appraising all real property located in Orange County as of January 1, 2021 is hereby
adopted. Notice of this order of adoption shall be published once per week for four consecutive weeks
in the News of Orange, News and Observer and Herald‐Sun. The adopted Schedules of Rules, Standards
and Values shall be appealable to the State Property Tax Commission for thirty days, ending December
5, 2020. The adopted Schedules of Rules, Standards and Values is available for public inspection at the
Orange County Tax Office, 228 S. Churton Street, Hillsborough, NC and the Clerk to the Board of
Commissioners, 300 West Tryon Street, Hillsborough; and electronically on the Orange County website.
So ordered this 5th day of November, 2020.
_________________________________
Penny Rich, Chair
Orange County Board of Commissioners
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