HomeMy WebLinkAboutAgenda - 09-05-2023; 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 5, 2023
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 twelve (12)
taxpayers with a total of thirteen (13) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received twelve (12) 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
$6,196.02 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-2023-053
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 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
,2023
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) SEPTEMBER 5, 2023
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Elgamasy,Moustafa Fekry Abdelmeguid 3207925 2022 6,040 0 (363.95) Assessed in error(illegal tax)Vehicle Gap Bill: Vehicle registered in Florida during gap period
Gibson,Susan Elaine 3207859 2022 7,580 0 (347.61) Assessed in error(illegal tax)Vehicle Gap Bill: Vehicle registered in Florida during gap period
Jar,Michael 3207994 2022 33,504 0 (363.29) Assessed in error(illegal tax)Vehicle Gap Bill: DMV keyed two transactions on the same day and caused the appearance of a gap
Michaelson,Nicole Ames 3207492 2023 8,270 0 (328.20) Assessed in error(illegal tax)Vehicle Gap Bill: Vehicle registered in New York during gap period
Middlesworth,John Paul 3208170 2023 7,108 0 (522.99)1 Assessed in error(illegal tax)Vehicle Gap Bill: Vehicle registered as an unlicensed vehicle in Iredell County during gap period
Pita Grill 3184320 2023 19,262 10,664 (138.03) Assessed in error(illegal tax)Amended listing received August 15,2023,
Reuland,Daniel S. 988268 2022 743,300 715,900 (420.92) Incorrect value(clerical error)50%Unfinished basement mislabeled as 50%finished basement resulting in 555 sq.foot error
Reuland,Daniel S. 988268 2023 743,300 715,900 (439.85) Incorrect value(clerical error)50%Unfinished basement mislabeled as 50%finished basement resulting in 555 sq.foot error.
Rusconi,Norah Ahmed 3208081 2023 9,750 0 (959.17) Assessed in error(illegal tax)Vehicle Gap Bill: Vehicle registered in Kentucky during gap period.
Smith,Liane Michelle 3208093 2023 31,660 0 (762.35) Assessed in error(illegal tax)Vehicle Gap Bill: Vehicle registered in Utah during gap period.
Sperry,Jared Daniel 3207466 2022 23,790 0 (408.15) Assessed in error(illegal tax)Vehicle Gap Bill: Vehicle registered in Oregon during gap period.
Suggs Jr,Steven Wayne 3196989 2021 15,140 0 (584.57) Assessed in error(illegal tax)Vehicle Gap Bill: Vehicle registered in Florida,Ohio and Texas during gap period.
Williamson,Luke Alan 3207204 2023 11,630 0 (556.94) Assessed in error(illegal tax)Vehicle Gap Bill: Vehicle registered in Iowa during gap period.
Total (6,196.02)
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.
June 3,2023 thru August 18,2023