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HomeMy WebLinkAboutAgenda - 12-07-2020; 6-b - Extension of 2021 Tax Listing Period 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 7, 2020 Action Agenda Item No. 6-b SUBJECT: Extension of 2021 Tax Listing Period DEPARTMENT: Tax Administration ATTACHMENT(S): INFORMATION CONTACT: Resolution Nancy T. Freeman, Tax Administrator North Carolina General Statute 105-307 (919) 245-2735 PURPOSE: To consider extending the 2021 Tax Listing Period until February 28, 2021 and approving a resolution for the extension. BACKGROUND: North Carolina General Statute 105-307(a) establishes that the annual tax listing period begins on the first business day of January and ends on January 31. It also allows for the County Board of Commissioners to extend the time during which property is to be listed for taxation by resolution. Due to current public health concerns related to the COVID-19 Pandemic, the Tax Administration office doors are currently closed, the number of staff in the office is kept to approximately half, and taxpayer entrance is limited to ensure that we help mitigate the spread of the virus. Because of this, we anticipate that taxpayers will need additional time to obtain assistance with completing and with submitting their 2021 listing forms. For those who do not intend to visit the office for assistance, staff is available by phone, email, regular mail and chat. As always, the listing forms may be mailed and may be placed in the drop box located outside the main entrance to the Tax Office in Hillsborough. Each year there is a significant number of taxpayers who request in-person assistance to complete the forms. The number of in-person visits averages 20 per day for the month of January. In addition, on average, 20 people per day drop off the forms, and although a lengthy visit is not required, they do request that their form be reviewed when submitting it. For 2021, we anticipate that the requests for in-person assistance will increase, especially for businesses whose day-to- day activities have been altered significantly by the impact of the pandemic. To ensure that we are able to provide assistance to all taxpayers who indicate a need, and keep staff and taxpayers as safe as we can, we are requesting that the tax listing period be extended. FINANCIAL IMPACT: There is no Orange County Financial Impact associated with this item. 2 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 extending the 2021 tax listing period until February 28, 2021. 3 RES-2020-074 NORTH CAROLINA ORANGE COUNTY EXTENSION OF TAX LISTING PERIOD RESOLUTION(Approval) Whereas,North Carolina General Statutes 105-307(b)allows the Board of County Commissioners to extend the time during which property is to be listed for taxation for up to 60 additional days in a revaluation year;and Whereas,the Board has found it reasonable and prudent to extend this period for 2021. NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the time during which property is to be listed for taxation in 2021 be extended until February 28,2021. Upon motion duty 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 regular 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 4 § 105-307. Length of listing period; extension; preliminary work. (a) Listing Period. - Unless extended as provided in this section, the period during which property is to be listed for taxation each year begins on the first business day of January and ends on January 31. (b) General Extensions. - The board of county commissioners may, by resolution, extend the time during which property is to be listed for taxation as provided in this subsection. Any action by the board of county commissioners extending the listing period must be recorded in the minutes of the board, and notice of the extensions must be published as required by G.S. 105-296(c). The entire period for listing, including any extension of time granted, is considered the regular listing period for the particular year within the meaning of this Subchapter. (1) In nonrevaluation years, the listing period may be extended for up to 30 additional days. (2) In years of octennial appraisal of real property, the listing period may be extended for up to 60 additional days. (3) If the county has provided for electronic listing of personal property under G.S. 105-310.1, the period for electronic listing of personal property may be extended up to June 1. A resolution that provides a general extension of time for the electronic listing of personal property shall continue in effect until revised or rescinded unless otherwise stated in the resolution. (c) Individual Extensions. - The board of county commissioners shall grant individual extensions of time for the listing of real and personal property upon written request and for good cause shown. The request must be filed with the assessor no later than the ending date of the regular listing period. The board may delegate the authority to grant extensions to the assessor. Extensions granted under this subsection shall not extend beyond April 15. Notwithstanding the individual extension time limitation in this subsection, if the county has provided for electronic listing of personal property under G.S. 105-310.1, extensions granted for electronic listing of personal property shall not extend beyond June 1. (d) Preliminary Work. - The assessor may conduct preparatory work before the listing period begins, but may not make a final appraisal of property before the day as of which the value of the property is to be determined under G.S. 105-285. (1939, c. 310, s. 905; 1971, c. 806, s. 1; 1973, cc. 141, 706; 1975, c. 49; 1977, c. 360; 1987, c. 43, s. 5; c. 45, s. 1; 2001-279, s. 2; 2006-30, s. 2; 2011-238, s. 3.)