HomeMy WebLinkAboutAgenda 01-18-22; 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 18, 2022
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 sixteen
taxpayers with a total of seventeen bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received sixteen 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
$318,910.26 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-2022-002
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
12022.
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)
Appraisal appeal G.S.105-330.2(b) JANUARY 18,2022
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Armstrong-Carter,Emma 3197208 2021 7,860 0 (144.60) Assessed in error(illegal tax) Gap Bill:Vehicle registered in California during gap period
Clements,Susan Annette 3191514 2021 20,000 0 (321.22) Assessed in error(illegal tax) Property tax was paid in Chatham County for 2021
Cook,Alex Scott 3180326 2019 5,940 0 (272.51) Assessed in error(illegal tax) Gap bill:Vehicle was registered in South Carolina during gap period
Davis,Von Brian 3197238 2021 5,870 0 (237.26) Assessed in error(illegal tax) Gap bill:Vehicle was registered in Virginia during gap period
Edwards,Wanda 311202 2021 177,800 88,900 (1,347.46) Incorrect value(clerical error) Homestead exemption application was timely filed but documentation was received late
Gimson,Ryan Knowlton 3197068 2021 3,480 0 (176.99) Assessed in error(illegal tax) Gap bill:Vehicle was registered in Vermont during gap period
Long,Joel 153102 2021 171,700 85,850 (1,206.79) Incorrect value(clerical error) Homestead exemption application was timely filed but documentation was received late
Annexation bill created in error.Original bill already included the Chapel Hill district.Annexation ordinance filed July 2021 but effective in
NR Edge Apartments Property Owner LLC 3183778 2021 52,390,200 0 (285,002.69) Double billed(illegal tax) 2018
Annexation bill created in error.Original bill already included the Chapel Hill district.Annexation ordinance filed July 2021 but effective in
NR Edge Property Owner LLC 3183825 2021 1,786,000 0 (9,715.84) Double billed(illegal tax) 2018
Annexation bill created in error.Original bill already included the Chapel Hill district.Annexation ordinance filed July 2021 but effective in
NR Edge Property Owner LLC 3183826 2021 3,158,400 0 (17,181.70) Double billed(illegal tax) 2018
Orange Grove Volunteer Fire Company Inc. 254313 2021 120,600 0 (1,204.97) Assessed in error(illegal tax) Government exempt property billed in error.This property was newly acquired by the Fire Department in 2020
Ragone,Christina 3197237 2021 6,040 6,040 (244.13) Assessed in error(illegal tax) Gap bill:Vehicle was registered in Virginia during gap period
Rockford Development LLC 3190654 2021 97,300 1 (1,063.11) Assessed in error(illegal tax) Value changed due to the road parcel being incorrectly valued as developable land
Thompson,Mary Burch Etal 56777 2021 20,000 0 (182.72) Assessed in error(illegal tax) Property was incorrectly mapped and should not have been created
Wallace,James Harry Sr. 3197182 2021 20,190 0 (133.65) Assessed in error(illegal tax) Gap bill:Vehicle was registered in Florida during gap period
Wilkinson,Maris D Etal 3191450 2021 35,280 0 (322.32) Double billed(illegal tax) Singlewide mobile home was also assessed as real property on account 3190987
Zornick,Alexandra 3197252 2021 4,100 0 (152.30) Assessed in error(illegal tax) Gap bill:Vehicle was registered in Texas during gap period
Total (318,910.26)
-L LLGap 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.
November 17,2021 thru December 29,2021