HomeMy WebLinkAboutAgenda - 06-07-2022; 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 7, 2022
Action Agenda
Item No. 8-c
SUBJECT: Property Tax Releases/Refunds
DEPARTMENT: Tax Administration
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Nancy Freeman, Tax Administrator,
Releases/Refunds Data Spreadsheet (919) 245-2735
PURPOSE: To consider adoption of a resolution to release property tax values for eight taxpayers
with a total of thirty-three bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received 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
$33,131.52 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-2022-033
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) June 7, 2022
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Bank of America* 142438 2021-2016 21,908 12,428 (244.27) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 1051158 2021-2016 32,368 0 (833.99) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 34812 2021-2016 29,333 3,131 (675.12) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 34808 2021-2016 65,276 15,904 (1,323.80) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 142438 2021-2017 18,832 11,472 (170.84) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 1051158 2021-2017 30,464 0 (707.16) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 34812 2021-2017 26,378 2,929 (544.30) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 34808 2021-2017 112,200 66,608 (1,113.97) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 142438 2021-2018 16,300 10,516 (127.97) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 1051158 2021-2018 28,560 0 (631.82) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 34812 2021-2018 86,988 47,895 (864.86) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 34808 2021-2018 90,480 47,356 (2,085.79) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 142438 2021-2019 28,404 9,560 (395.33) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 1051158 2021-2019 26,656 0 (559.19) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 34812 2021-2019 85,935 40,052 (962.57) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 34808 2021-2019 67,192 26,535 (882.18) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 3184808 2021-2020 927,693 607,434 (6,201.63) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 142438 2021-2020 26,629 8,604 (349.05) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 1051158 2021-2020 24,752 0 (479.30) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 34812 2021-2020 86,153 42,821 (839.09) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 34808 2021-2020 48,080 9,891 (764.91) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 3184808 2021-2021 835,948 532,545 (5,058.54) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 142438 2021-2021 123,257 7,648 (1,927.81) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 1051158 2021-2021 637,564 614,716 (346.31) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 34812 2021-2021 79,547 38,768 (679.90) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Bank of America* 34808 2021-2021 45,019 9,297 (631.11) Value adjustment(appraisal appeal) Timely appeal due to delayed mail delivery
Gap Bill:vehicle registered in New York,Pennsylvania and
Dodson,Heidi Lorraine 3199467 2021 9,390 0 (515.28) Assessed in error(illegal tax) Virginia during gap period
Lane,Amanda K dba Lanee Brooks Salon 1057331 2021 5,126 0 (143.23) Assessed in error(illegal tax) Space was vacated in March 2020
Leva,Lauren 3199499 2021 7,990 0 (918.38) Assessed in error(illegal tax) Gap Bill:vehicle registered in Washington DC during gap
Mehalek,Sally Shropshire 3198574 2021 11,610 0 (436.11) Assessed in error(illegal tax) Gap Bill:vehicle registered in Colorado during gap period
Redmon,Benjamin Francis 3191761 2021 39,021 0 (433.01) Assessed in error(illegal tax) Double Billed also on account 245777
Royster,Kristi-Lynn 3199964 2021 31,135 0 (471.91) Assessed in error(illegal tax) Gap Bill:proof of registration provided,no gap in registration
Weinstein,Jordan Ross 3199970 2021 8,580 0 (812.79) Assessed in error(illegal tax) Gap Bill:vehicle registered in Texas during Gap period
Total (33,131.52)
*These adjustments are the results of a Buiness Personal Property audit discovery appeal for multiple locations/accounts and multiple years.Due to a delay in mail delivery,the appeal was
received weeks after the timely postmark,when the billing process had already been completed.
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.
April 19,2022 thru May 23,2022