HomeMy WebLinkAboutAgenda - 04-06-2021; 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 6, 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 eleven
taxpayers with a total of eleven bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received eleven 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
$4,226.03 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-202 l-019
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) APRIL 6, 2021
Appraisal appeal G.S.105-330.2(b)
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Boucher,Kelsey Marie 3184486 2019 8,280 (332.34) Assessed in error(illegal tax Gap bill:Registered in California during gap period
Chapel Hill Housing Authority 3183528 2020 37,800 (609.98) Assessed in error(illegal tax Exempt property billed in error
Chen,Jason YU Chang 3184050 2019 3,910 (199.81) Assessed in error(illegal tax Gap bill:Registered in Forsyth County during gap period
Ellenson,James Lee 3191822 2020 28,805 (428.59) Assessed in error(illegal tax) Gap bill:Registered in Orange County during gap period
Higgins,Christopher Daniel 3182325 2019 13,060 (544.96) Assessed in error(illegal tax Gap bill:Registered in California during gap period
Khan,Zeba 3191894 2020 17,620 (260.64) Assessed in error(illegal tax Gap bill:Registered in Florida during gap period
McKinney,Vivian 3190484 2020 6,870 (127.77) Assessed in error(illegal tax Gap bill:Registered in West Virginia during the gap period
Ni,Edward 3190051 2020 10,950 (692.08) Assessed in error(illegal tax Gap bill:Registered in Texas during the gap period
Rojas,Mario 3190523 2020 6,540 (290.22) Assessed in error(illegal tax Gap bill:Registered in Fresno California during gap period
Sparrows Cemetery 3183112 2020 46,500 (566.79) Assessed in error(illegal tax Exempt property billed in error
Vehicle's registration period was changed in error by NCDMV at registration
renewal;Covid 19 extension for June renewals is November 2020. However
Underwood Tree Service& when the taxpayer renewed in October,DMV changed the registration date t
Landscaping Mate 3189979 2020 53,865 (172.85) Assessed in error(illegal tax) October triggering a four month gap in registration
Total (4,226.03)
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.
February 11,2021 thru March 17,2021