HomeMy WebLinkAboutAgenda - 03-02-2021; 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 2, 2021
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 nineteen 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
$35,054.10 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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NORTH CAROLINA RES-2021-015
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 Ref ind/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,Laura Jensen,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
12021.
Clerk to the Board of Commissioners
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Clerical error G.S.105-381(a)(1)(a) BOCC REPORT-REAL/PERSONAL
Illegal tax G.S.105-381(a)(1)(b)
Appraisal appeal G.S.105-330.2(b) MARCH 2, 2021
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Beta XI Chapter Kappa PSI Pharmaceutical Fraternity 247244 2020 542,200 435,200 (1,731.50) Incorrect value(clerical error) Land value was assessed in error on a leasehold parcel.Leaseholds are improvements to a parcel that has a different owner
Beta XI Chapter Kappa PSI Pharmaceutical Fraternity 247244 2019 542,500 435,200 (1,731.50) Incorrect value(clerical error) Land value was assessed in error on a leasehold parcel.Leaseholds are improvements to a parcel that has a different owner
Beta XI Chapter Kappa PSI Pharmaceutical Fraternity 247244 2018 542,500 435,200 (1,695.22) Incorrect value(clerical error) Land value was assessed in error on a leasehold parcel.Leaseholds are improvements to a parcel that has a different owner
Beta XI Chapter Kappa PSI Pharmaceutical Fraternity 247244 2016 601,112 379,818 (3,563.71) Incorrect value(clerical error) Land value was assessed in error on a leasehold parcel.Leaseholds are improvements to a parcel that has a different owner
Brown,Bryan Kent 3186547 2020 8,890 8,890 (117.13) Assessed in error(illegal tax) Gap bill:Vehicle was not owned by taxpayer for 17 months of the 38 month gap period
Dotson,Andrea Blaire 3181577 2019 12,530 0 (614.87) Assessed in error(illegal tax) Gap bill:Vehicle registered in New Mexico during gap period
Eisenberg,Zaric Haron 3189049 2020 6,080 0 (286.17) Assessed in error(illegal tax) Gap bill:Vehicle registered in Virginia during gap period
Farley,Adam Remick 3190094 2020 20,896 0 (143.33) Assessed in error(illegal tax) Gap bill:Vehicle registered during the gap period
Griffin,Douglas Wayne 285349 2020 600,873 0 (3,583.31) Assessed in error(illegal tax) Present Use Value compliance received necessitating reversal of deferred tax bills
Griffin,Douglas Wayne 285349 2019 600,873 0 (3,899.49) Assessed in error(illegal tax) Present Use Value compliance received necessitating reversal of deferred tax bills
Griffin,Douglas Wayne 285349 2018 600,873 0 (4,136.83) Assessed in error(illegal tax) Present Use Value compliance received necessitating reversal of deferred tax bills
Griffin,Douglas Wayne 285349 2017 600,873 0 (4,385.61)1 Assessed in error(illegal tax) Present Use Value compliance received necessitating reversal of deferred tax bills
L&J Trucking&Transport LLC 1065706 2020 20,480 11,000 (155.17)1 Assessed in error(illegal tax) Vehicle was a total loss
Ngeve, Sally-Irene Joso 3189856 2020 5,220 0 (105.30) Assessed in error(illegal tax) Proof of registration during gap period
Ni,Aiguo 3190051 2020 10,950 0 (692.08) Assessed in error(illegal tax) Gap bill:Vehicle registered in Texas during gap period
Ramirez,Candelaria 3185407 2019 5,650 0 (109.42) Double billed(illegal tax) Also billed on account 1073200
Rojas,Mario 3190436 2020 5,370 0 (252.74) Assessed in error(illegal tax) Gap bill:Vehicle registered in California during gap period
Triangle Land Conservancy 299373 2020 659,900 0 (6,366.05) Assessed in error(illegal tax) Exempt property billed in error
Triangle Land Conservancy 299374 2020 153,900 0 (1,484.67) Assessed in error(illegal tax) Exempt property billed in error
(35,054.10) Total
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.
January 14,2021 thru February 10,2021