HomeMy WebLinkAboutAgenda - 12-07-2020; 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 7, 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 fourteen
taxpayers with a total of twenty-one bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received fourteen 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
$33,933.23 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-2020-076
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
12020.
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
tax appeal
G.S. 05-3 0. DECEMBER 7, 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
Barber,Stephen Gabriel 3189832 2020 7,510 (247.54) Assessed in error(illegal tax Gap bill:vehicle registered in Maryland during gap perioc
Cunningham,Stephen John III 3189687 2020 19,110 (899.44) Assessed in error(illegal tax) Gap bill:taxpayer active duty in Germany during gap perioc
Hultquist,PLLC 281511 2020 7,405 (119.49) County changed to Chatham(illegal tax Property located in Chatham County
Leah,Welsh 3189732 2020 25,040 (100.65) Assessed in error(illegal tax) Gap bill:vehicle registered in New York during gap perioc
Leon,Aaron 10557121 2020 29,263 (309.88) Assessed in error(illegal tax Property located in Wake County
Leon,Aaron 1055712 2019 31,058 (327.77) Assessed in error(illegal tax) Property located in Wake County
Leon,Aaron 1055712 2018 31,622 (327.62) Assessed in error(illegal tax Property located in Wake County
Leon,Aaron 1055712 2017 35,060 (358.36) Assessed in error(illegal tax) Property located in Wake County
Patwardham,Aniruddha Suhas 3189804 2020 24,300 (143.09) Assessed in error(illegal tax Gap bill:vehicle registered in Texas during gap perioc
Ratcliff,John 1072730 2018 2,640 (130.09) Assessed in error(illegal tax) Gap bill:vehicle registered in Florida during gap perioc
Sullivan,Daniel 3189689 2020 4,290 - (282.68) Assessed in error(illegal tax Gap bill:vehicle registered in California during gap period
Terra Dotta,LLC 272490 2019 44,264 8,204 (581.90) Assessed in error(illegal tax) Assets located in another county
Terra Dotta,LLC 272490 2018 39,892 5,624 (541.50) Assessed in error(illegal tax Assets located in another county
Terra Dotta,LLC 272490 2017 29,996 5,454 (379.79) Assessed in error(illegal tax) Assets located in another county
Terra Dotta,LLC 272490 2016 28,419 5,847 (363.51) Assessed in error(illegal tax Assets located in another county
Terra Dotta,LLC 272490 2015 55,925 6,258 (799.84) Assessed in error(illegal tax) Assets located in another county
Valdivia,Elizabeth 3189514 2020 11,450 - (831.47) Assessed in error(illegal tax Gap bill:vehicle registered in California during gap period
Property was incorrectly valued as a developable property.I
Vilcom Campus Association 3183831 2020 1,373,400 1 (22,162.54) Incorrect value(clerical error) should have been valued as a common are
Wallace,Stephen 3182527 2020 10,460 - (110.77) Assessed in error(illegal tax) Property is located in Pamlico County
Womble,Arthur 3189008 2020 3,980 100 (181.52) Incorrect value clerical error Incorrect value was applied to the property
Zoumbos,Constantino Heirs 210757 2019 700,400 209,700 (4,733.78) Assessed in error(illegal tax) Property was destroyed prior to January 1,201�
Total (33,933.23)
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.
October 15, 2020 thru November 17, 2020