HomeMy WebLinkAboutAgenda - 09-02-2021; 7-a - Update on 2021 Appeals Process 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 2, 2021
Action Agenda
Item No. 7-a
SUBJECT: Update on 2021 Appeals Process
DEPARTMENT: Tax Administration
ATTACHMENT(S): INFORMATION CONTACT:
UNDER SEPARATE COVER Nancy T. Freeman, Tax Administrator,
PowerPoint Presentation 919-245-2735
(To be Provided Prior to or at the
Meeting)
PURPOSE: To receive a report on the progress of the 2021 Appeals Process.
BACKGROUND: 2021 is a Revaluation year, and in March 2021, the Notices of Revaluation
were mailed to property owners. Property owners have the right to appeal their value each year,
and it is especially important in a revaluation year when values are adjusted to current fair market
value per NC General Statute 105-286 to equalize and redistribute the County's tax base.
Soon after the Notices were mailed, community leaders in the area brought inconsistencies in the
valuation of properties within neighborhoods, including Chapel Hill's Northside Neighborhood
Conservation District and other conservation districts in the Chapel Hill area, to the attention of
the Tax Assessor and the Board.
Community leaders also expressed concerns that the established appeal period did not allow
enough time for property owners to appeal, citing the need to provide assistance for property
owners not familiar with the process and the constraints of the current pandemic. By resolution
approved on June 15, 2021, the Board of Commissioners directed the Tax Assessor to extend
the Board of Equalization and Review's adjournment date from June 30 to September 1 , 2021 .
This action extended the formal appeals period until September 1 , 2021.
Many of the properties located in the Northside Neighborhood Conservation District submitted
value appeals. After reviewing these properties, and considering information provided by leaders
of the Jackson Community Center about the neighborhood conservation districts, the Tax
Assessor approached the Board of Equalization and Review (BOER) to exercise its power and
duties as noted in NC General Statute 105-322(g)(1)(b,c,d) and request the Tax Office review the
remaining properties in the Northside neighborhoods that were not appealed, and make any
necessary corrections to these properties and their values to be consistent with the actions taken
on properties within the Northside neighborhoods that were appealed. The BOER requested the
additional review at its July 28, 2021 meeting.
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The BOER will adjourn as of September 1, 2021 and continue to hold post-adjournment hearings
to complete review of the appeals submitted through the adjournment date, and according to the
30-day appeal period provided in decision notices.
Current data on appeals (through August 24, 2021):
• 2,004 appeals total — 1,682 informal and 322 formal
• 1,802 have been completed, including all but 3 of the informal appeals which are
commercial properties
• 58 appeals have been submitted since the original appeals deadline of June 30
• 191 total appeals from Northside area - 183 informal and 8 formal
As Decision Notices continue to be mailed for the ongoing appeals, the appellants are provided a
30-day window from the date of the decision notice to appeal at the formal level to the BOER, and
are not held to the date of adjournment if the 30-day window reaches beyond the September 1
deadline. Post-adjournment hearings are expected to continue through December.
FINANCIAL IMPACT: There is no financial impact associated with this item.
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 receive the report on the
progress of the 2021 Appeals Process and provide any comments and questions.