HomeMy WebLinkAboutAgenda 12-06-21; 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 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 eighteen
taxpayers with a total of twenty one bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received eighteen 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
$17,609.12 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-071
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 - REAUPERSONAL
Illegal tax G.S.105-381(a)(1)(b)
Appraisal appeal G.S.105-330.2(b) DECEMBER 6, 2021
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIA
NAME NUMBER YEAR VALUE VALUE L IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Beattie,Hunter 3191492 2021 8,792 (135.95) Assessed in error(illegal tax) Watercraft not located in Orange County
Bodenham,Matthew Christopher 3196977 2021 9,160 (300.81) Assessed in error(illegal tax) Gap bill:Vehicle registered in Texas
Castellano Capdet,Vanessa 3196564 2021 14,800 (130.86) Assessed in error(illegal tax) Gap bill:Vehicle registered in California
Feld,Eris Ross 3196537 2021 9,940 (590.08) Assessed in error(illegal tax) Gap bill:Vehicle registered in Massachusetts
Ferguson,Kelly 301881 2021 453,800 377,800 (1,220.64) Incorrect value(clerical error) "Inadvertently not presented to the BOER for reduction in land value
Fliederbaum,Phyllis A. 152479 2021 313,400 237,400 (1,220.64) Incorrect value(clerical error) `Inadvertently not presented to the BOER for reduction in land value
Glass,David M. 207500 2021 332,600 256,600 (1,220.64) Incorrect value(clerical error) "Inadvertently not presented to the BOER for reduction in land value
Goldston,Emma Heirs 3175735 2021 200,000 124,000 (1,220.64) Incorrect value(clerical error) `Inadvertently not presented to the BOER for reduction in land value
Hargrave,Madison Lynn 3196877 2021 23,380 - (295.30) Assessed in error(illegal tax) Gap bill:Vehicle registered in Colorado
Leonard,Ann H.Trustee 297053 2021 309,800 233,800 (1,220.64) Incorrect value(clerical error) `Inadvertently not presented to the BOER for reduction in land value
Omane Bathsheba Trustee 228740 2021 418,600 209,300 (3,361.56) Incorrect value(clerical error) late
Omland,Gregory Omar 3182215 2019 11,160 - (105.05) Assessed in error(illegal tax) Gap bill:Vehicle registered in Georgia
Palmquist,Mark 3197043 2021 10,220 - (1,019.80) Assessed in error(illegal tax) Gap bill:Vehicle registered in Florida
Powell,Joe W.Jr. 229672 2021 492,200 457,400 (527.46) Incorrect value(clerical error) Value change for 2022 was erroneously keyed in 2021 appraisal system
Smith,Robert W. 284954 2021 434,100 358,100 (1,220.64) Incorrect value(clerical error) "Inadvertently not presented to the BOER for reduction in land value
Thompson,Kysha Jones 3196776 2021 16,670 - (304.59) Assessed in error(illegal tax) Gap bill:Vehicle register Mississippi
United States of America 3183247 2021 62,800 (562.06) Assessed in error(illegal tax) During County review this was an exempt property billed in error
United States of America 3183247 2020 32,400 (307.44) Assessed in error(illegal tax) During County review this was an exempt property billed in error
United States of America 3183246 2021 96,200 (860.99) Assessed in error(illegal tax) During County review this was an exempt property billed in error
United States of America 3183246 2020 59,300 (562.69) Assessed in error(illegal tax) During County review this was an exempt property billed in error
Walker,Carley L. 32451 2021 348,700 272,700 (1,220.64) Incorrect value(clerical error) 'Inadvertently not presented to the BOER for reduction in land value
Total (17,609.12)
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.
An appeal to a neighboring property brought to light the need to correct the value of these properties also.We made plans to request the corrections of the Board of Equalization and Review,but failed to present before
the deadline of September 1,2021,resulting in a clerical error.
October 14,2021 thru November 16,2021