HomeMy WebLinkAboutAgenda - 09-14-2021; 7-a - Update on 2021 Appeals Process 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 14, 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.
Informal appeals were accepted by the Tax Office through the Board of Equalization and Review's
(BOER) May 3, 2021 meeting. The presentation by staff will include an overview of the informal
review process.
Also included will be a summary of the properties in the Northside Neighborhood Conservation
District that were informally appealed. Based on information brought to the Tax Office by
community leaders in the district and additional research by the Tax Office, the BOER directed
the Tax Office to review the additional properties in the Northside area.
The BOER adjourned on September 1, 2021 and will 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 September 7, 2021):
• 2,062 appeals total — 1,681 informal and 381 formal
• 1,887 appeals have been completed
• 184 informal appeals and 12 formal from Northside area
All Value Notices for informal appeals have been mailed. The appellants are provided a 30-day
window from the date of the value 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.
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Decision Notices from formal appeals continue to be mailed for the ongoing appeals. Post-
adjournment hearings are expected to continue through December or early January 2022.
A final report will be provided to the Board Commissioners after the Board of Equalization and
Review completes its work. It is expected that information will be presented to the BOCC by mid-
March 2022.
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.