HomeMy WebLinkAboutAgenda - 10-03-2022; 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 3, 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 seventeen
(17) taxpayers with a total of nineteen (19) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received nineteen 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
$23,738.14 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-2022-053
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 - REAUPERSONAL
Illegal tax G.S.105-381(a)(1)(1b)
Appraisal appeal G.S.105-330.2(b) OCTOBER 3, 2022
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Barker,Christopher Randolph 3195331 2022 20,000 0 (259.77) Assessed in error(illegal tax) Taxpayer deceased as of January 1,202
Bircher,Richard 272863 2022 562,200 281,100 (4,549.88) Incorrect value(clerical error) Homestead exemption removed in error
Bridges at Chapel Hill LLC 296582 2022 60,180 44,398 (266.80) Assessed in error(illegal tax) Over listed by taxpayer
Bunnell,Theodore W. 296647 2022 610,900 545,200 (600.50) Assessed in error(illegal tax) Home not 100%complete on 1/1/2022 and did not contain a finished basement as per plan
Giachetti,Tobia Nicholas 3203402 2022 4,680 0 (163.77) Assessed in error(illegal tax) Gap Bill:registered in California during gap part o
Glen Lennox Apartments LLC 104884 2022 1,438,126 1,090,115 (5,346.14) Assessed in error(illegal tax) Real property was listed as business personal property in erro
IT Alliance Group Inc dba MSP Alliance 1067113 2017 28,160 0 (697.25) Assessed in error(illegal tax) Property not located in Orange Count
Jackson,Kellie Michelle 284192 2022 121,900 31,400 (827.17) Assessed in error(illegal tax) Home destroyed by fire was removed from property in 2021
Moss,Bailey Allen 3198878 2021 5,190 0 (367.10) Assessed in error(illegal tax) Gap Bill:registered in Missouri during gap perio
Nintzel,Garrett 3201318 2022 7,040 0 (272.25) Assessed in error(illegal tax) Gap bill:registered in California during gap perio
Old Field Creek LLC 317271 2019 213,210 N/A (1,589.38) Assessed in error(illegal tax) Property brought back into PUV compliance necessitating reversal of deferred tax bill
Old Field Creek LLC 317271 2020 213,210 N/A (1,473.08) Assessed in error(illegal tax) Property brought back into PUV compliance necessitating reversal of deferred tax bill
Old Field Creek LLC 317271 2021 230,266 N/A (1,394.17) Assessed in error(illegal tax) Property brought back into PUV compliance necessitating reversal of deferred tax bill
Qu,Xiaorui 3196630 2021 22,010 0 (353.51) Assessed in error(illegal tax) Gap bill:registered in Alabama during the gap perio
Rubish,Kathyrn 3198993 2021 5,610 0 (412.97) Assessed in error(illegal tax) Gap bill:registered in Washignton DC during gap perio
Rudolph,Allan 1074263 2022 228,500 183,500 (585.54) Incorrect value(clerical error) Timely filed Disabled Veteran Exemption application,but documentation was provided lat
The Gwendolyn Office Building 3200565 2022 169,255 169,255 (260.00) Incorrect value(clerical error) Timely filed extension,information referenced real property in error(late list penalties removed
Vickers,Henry 285585 2022 498,600 249,300 (3,829.75) Incorrect value(clerical error) Elderly exemption audit complance was timely filed,documentation was submitted after deadlin
Yeager,Thomas 165630 2022 299,100 254,100 (489.11) Incorrect value(clerical error) Timely filed Disabled Veteran Exemption application,but documentation was provided let
Total (23,738.14)
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.
August 23,2022 thru September 16,2022