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Home My WebLink AboutAgenda - 11-05-20; 8-c - Property Tax Releases Refunds 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 5, 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 twelve taxpayers with a total of thirty-three bills that will result in a reduction of revenue. BACKGROUND: The Tax Administration Office has received twelve 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 $30,954.08 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 RES-2020-069 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 3 Clerical error G.S.105-381(a)(1)(a) BOCC REPORT - REAL/PERSONAL Illegal Appraisal tax G.Sappeal al G.S. 05-3 0. NOVEMBER 5, 2020 Appraisal appeal G.S.105-330.2(b) ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION Alston,Nanessa 247626 2020 86,900 56,400 (302.43) Assessed in error(illegal tax) House destroyed by fire in June 2019 Bishop,Sheila N. 253871 2020 468,889 - (4,318.03) Assessed in error(illegal tax) Present Use Value proof of sales income provided Bishop,Sheila N. 253871 2019 468,889 (4,663.47) Assessed in error(illegal tax) Present Use Value proof of sales income provided Bishop,Sheila N. 253871 2018 468,889 (4,960.45) Assessed in error(illegal tax) Present Use Value proof of sales income provided Bishop,Sheila N. 253871 2017 468,889 (5,214.00) Assessed in error(illegal tax) Present Use Value proof of sales income provided Bishop,Sheila N. 253869 2020 29,328 (280.07) Assessed in error(illegal tax) Present Use Value proof of sales income provided Bishop,Sheila N. 253869 2019 29,328 (302.48) Assessed in error(illegal tax) Present Use Value proof of sales income provided Bishop,Sheila N. 253869 2018 29,328 (338.13) Assessed in error(illegal tax) Present Use Value proof of sales income provided Bishop,Sheila N. 253869 2017 29,328 (321.74) Assessed in error(illegal tax) Present Use Value proof of sales income provided Borland,Samuel W. 240954 2020 134,412 (177.76) Incorrect value(clerical error) Incorrect acreage calculated on deferred tax bill Borland,Samuel W. 2409541 2019 134,412 (191.88) Incorrect value(clerical error) Incorrect acreage calculated on deferred tax bill Borland,Samuel W. 240954 2018 134,412 (204.14) Incorrect value(clerical error) Incorrect acreage calculated on deferred tax bill Borland,Samuel W. 240954 2017 134,412 (216.84) Incorrect value(clerical error) Incorrect acreage calculated on deferred tax bill Green,Jeffrey Patrick 3176333 2018 8,320 (210.73) Illegal tax(clerical error) Gap bill:vehicle registered in Wisconsin during gap period Habitat for Humanity Orange County NC Inc. 1066702 2020 9,900 (147.30) Assessed in error(illegal tax) Exempt property billed in error Habitat for Humanity Orange County NC Inc. 1074472 2020 15,000 (223.18) Assessed in error(illegal tax) Exempt property billed in error Habitat for Humanity Orange County NC Inc. 1074471 2020 15,000 (223.18) Assessed in error(illegal tax) Exempt property billed in error Habitat for Humanity Orange County NC Inc. 1074469 2020 13,000 (193.42) Assessed in error(illegal tax) Exempt property billed in error Habitat for Humanity Orange County NC Inc. 1074466 2020 13,000 (193.42) Assessed in error(illegal tax) Exempt property billed in error Habitat for Humanity Orange County NC Inc. 1074468 2020 13,000 (193.42) Assessed in error(illegal tax) Exempt property billed in error Habitat for Humanity Orange County NC Inc. 1074470 2020 25,000 (371.97) Assessed in error(illegal tax) Exempt property billed in error Habitat for Humanity Orange County NC Inc. 1074473 2020 13,000 (193.42) Assessed in error(illegal tax) Exempt property billed in error Habitat for Humanity Orange County NC Inc. 1074474 2020 13,000 (193.42) Assessed in error(illegal tax) Exempt property billed in error Habitat for Humanity Orange County NC Inc. 1074475 2020 13,000 (193.42) Assessed in error(illegal tax) Exempt property billed in error Habitat for Humanity Orange County NC Inc. 1074476 2020 13,000 (193.42) Assessed in error(illegal tax) Exempt property billed in error Habitat for Humanity Orange County NC Inc. 1074467 2020 13,000 (193.42) Assessed in error(illegal tax) Exempt property billed in error Lewis Tree Service Inc. 1055899 2020 11,249 (105.26) Assessed in error(illegal tax) Business Personal Property discovered in error McCauley,Robert 1071306 2020 9,929 (101.17) Situs error(illegal tax) Property is not located in Orange County Minor,Jennie Catherine 3189053 2020 8,910 - (263.59) Illegal tax(clerical error) Gap bill:vehicle registered in Wisconsin during gap period Trek Retail Corporation 3184204 2020 318,802 150,289 (2,719.29) Assessed in error(illegal tax) Listed in error White,Flora 1050595 2020 204,900 127,800 (731.60) Assessed in error(illegal tax) Properties uninhabitable Whyte,Laura E. 3189635 2020 80,000 - (1,420.05) Incorrect value(clerical error) Incorrect rental value and should be included on real property account Zou,Baiming 3188880 2020 17,620 (1,397.98) Assessed in error(illegal tax) Gap bill:vehicle registered in Florida during gap period Total (30,954.08) 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. September 17,2020 thru October 14,2020