The URL can be used to link to this page

Home My WebLink AboutAgenda - 09-02-2021; 8-c - Property Tax Releases Refunds 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 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 twenty-eight (28) taxpayers with a total of thirty-five (35) bills that will result in a reduction of revenue. BACKGROUND: The Tax Administration Office has received twenty-eight 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 $50,105.50 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. 2 NORTH CAROLINA RES-2021-050 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 Refand/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 3 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) SEPTEMBER 2, 2021 ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION Beckmann,Molly Rebecca Malone 3185521 2019 16,090 (151.46) Assessed in error(illegal tax) Gap bill:vehicle was registered in Durham County Bowser,Norma Stroud 3193297 2020 11,830 (132.01) Assessed in error(illegal tax) There was no gap in vehicles registration plate was transferred to another vehicle Cdata Software Inc. 1075677 2020 95,631 43,416 (842.59) Double billed(illegal tax) Property reclassification to real and leasehold improvements CG Farms LLC 302146 2020 560,738 (689.79) Assessed in error(illegal tax) Deferred taxes were calculated on incorrect acreage amount CG Farms LLC 302146 2019 560,738 (748.08) Assessed in error(illegal tax) Deferred taxes were calculated on incorrect acreage amount CG Farms LLC 302146 2018 560,738 (791.16) Assessed in error(illegal tax) Deferred taxes were calculated on incorrect acreage amount Cogdell,Rhonda Alisha 3186258 2019 6,530 (356.13) Assessed in error(illegal tax) Gap bill:vehicle registered in Virginia during gap period Drs.Latta and Lau DDS PLLC 3191708 2021 431,964 324,033 (1,517.19) Double billed(illegal tax) Leasehold improvements the real estate Efland Volunteer Fire Company Inc. 3190960 2021 46,000 (410.09) Assessed in error(illegal tax) Exempt property bill in error Fearrington,Linda Mae Heirs 294985 2016 16,400 800 (147.89) Assessed in error(illegal tax) Improvements actually located on adjacent property Garcia,Ramon Toledo 1053749 2020 47,100 (454.37) Assessed in error(illegal tax) Mobile home billed on account 106450 Garcia,Victor 1069915 2020 42,800 (412.89) Assessed in error(illegal tax) Mobile home billed on account 1053661 Griggs Manring&Associates Inc. 179641 2021 26,429 (440.65) Assessed in error(illegal tax) Business closed in 12/2020 Hester,Ginger Lynette 1075670 2020 11,670 (112.34) Double billed(illegal tax) Listed in error and also billed as a gap bill on account 3193201 Johnson,Wilmer Lee Jr. 1075985 2018 7,100 (381.56) Assessed in error(illegal tax) Gap bill:vehicle was registered in Durham County during gap period. Knight,Lisa LaShay 3186754 2020 22,230 (248.07)1 Assessed in error(illegal tax) Gap bill:vehicle was registered in Wake County during gap period City of Mebane 3190908 2021 1,896,700 (24,442.77) Assessed in error(illegal tax) Exempt property bill in error Miller John Worth AKA Worth Miller 3193564 2021 26,400 (259.90) Double billed(illegal tax) Was tagged as registered motor vehicle as of 1/1/2021 Moore,Inice 233415 2021 96,600 48,300 (430.59) Assessed in error(illegal tax) Timely application late documentation Morgenroth,Pei-Lan 3193790 2020 3,680 (381.05) Assessed in error(illegal tax) Gap Bill:vehicle was registered in New York during gap period Mt.Carmel Baptist Church Inc. 3183113 2020 87,800 (1,034.02) Assessed in error(illegal tax) Church Cemetery-Per legislative change to GS 105-278.2 No application is required for burial property Nona Breeland DDS 152051 2021 113,521 (1,720.64) Assessed in error(illegal tax) Business closed 11/30/2020 Parker Louis LLC 3183091 2021 104,300 104,300 (535.58) Situs error(illegal tax) Incorrect rate code applied Parker Louis LLC 3183091 2020 41,900 41,900 (210.59) Situs error(illegal tax) Incorrect rate code applied Seekins,Cary 3190201 2021 47,667 17,865 (272.28)1 Assessed in error(illegal tax) Watercraft valued incorrectly Smith,Rebecca Alexander 1073164 2020 27,020 (286.74) Double billed(illegal tax) Also billed on account 1069480 Smith,Rebecca Alexander 1073164 2019 29,260 (310.49) Double billed(illegal tax) Also billed on account 1069480 Straughan,Marie 313188 2019 12,150 (125.05) Assessed in error(illegal tax) No longer owns mobile home Strigel,Ole Jan Holmer 285206 2020 936,937 1,842.07) Assessed in error illegal tax) Reversal of deferred taxes based on timely filed PUC application Strigel,Ole Jan Holmer 285206 2019 936,937 (1,998.84) Assessed in error(illegal tax) Reversal of deferred taxes based on timely filed PUC application Strigel,Ole Jan Holmer 285206 2018 936,937 2,116.51) Assessed in error(illegal tax) Reversal of deferred taxes based on timely filed PUC application The Bagel Bar LLC 222492 2020 19,010 (337.44) Double billed(illegal tax) Also billed on account 3184288 Thomson,Sarah 3185018 2019 3,230 (320.78) Assessed in error(illegal tax) Gap Bill:vehicle registered in Michigan during gap period Waterstone Residential Neighborhood Association.Inc. 1054844 2021 343,000 1 (4,821.55) Assessed in error(illegal tax) Property is owned by a Homeowners Association and should have been valued at$1 Waterstone Residential Neighborhood Association.Inc. 1058468 2021 58,500 1 (822.34) Assessed in error(illegal Property is owned by a Homeowners Association and should have been valued at$1 Total (50,105.50) 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. May 25,2021 thru August 15,2021