HomeMy WebLinkAboutAgenda - 10-01-2024; 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 1, 2024
Action Agenda
Item No. 8-c
SUBJECT: Property Tax Releases/Refunds
DEPARTMENT: Tax Administration
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Nancy Freeman, Tax Administrator,
Release/Refund Data Spreadsheet (919) 245-2735
PURPOSE: To consider adoption of a resolution to release property tax values for sixteen (16)
taxpayers with a total of eighteen (18) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received sixteen (16) 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
$29,776.88 to Orange County, municipalities, and special districts. Financial impact year to date
for FY 2024-2025 is $46,219.79. The Tax Assessor recognized that refunds could impact the
budget and accounted for these in the annual budget projections.
ALIGNMENT WITH STRATEGIC PLAN: There are no Orange County Strategic Plan Goals
applicable to 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-2024-053
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
2024
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) OCTOBER 1,2024
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Borst,Alexandria Jane 3216102 2024 2,020 0 (235.47) Assessed in error(illegal tax) Gap Bill:Vehicle was registered in Tennessee and Pennsylvania during gap period.
Campany,Megan Elizabeth 3215752 2024 11,970 0 (758.43) Assessed in error(illegal tax) Gap Bill:Vehicle was registered in Arizona during gap period.
Chabad of Durham Inc 287486 2024 889,100 0 (14,695.93) Incorrect value(clerical error) Property Tax Commission approved previous years on 8126/2024.
Eno River Brewing LLC 3212385 2024 1,355,001 923,917 (6,970.15) Assessed in error(illegal tax) Leasehold improvements were reported as total cost for all building improvements some at which were picked up in the real estate bill which did increase for 2024.
Garman Homes LLC 3211823 2024 52,000 3,816 (594.06) Incorrect value(clerical error) Exemption was not calculated in AP5.
Garman Homes LLC 3211824 2024 52,000 3,144 (599.02) Incorrect value(clerical error) Exemption was not calculated in AP5.
Garman Homes LLC 3211837 2024 52,000 3,144 (599.02) Incorrect value(clerical error) Exemption was not calculated in AP5.
Hughes,Ethan James 3212472 2023 6,510 0 (444.15) Assessed in error(illegal tax) Gap Bill:Vehicle was registered in Idaho during gap period.
Kite,Corey Tristan 3216139 2024 20,240 0 (1,059.39) Assessed in error(illegal tax) Gap Bill:Vehicle was registered deployed in different states,Virginia and Florida during gap period.
Meadows Homeowners Association of Mebane Inc. 1074181 2024 27,000 1 (332.88) Incorrect value(clerical error) Property was not valued as Homeowners Association property for 2024
Nauss,Michael James 3216063 2024 7,350 7,350 (856.79) Assessed in error(illegal tax) Gap Bill:Vehicle was registered in Ohio,Pennsylvania,and Tennessee during the gap period.
Ortho-Clinical Diagnostics Inc 1062682 2024 147,936 147,936 (244.52) Assessed in error(illegal tax) Release of penalty,proof of timely mailing provided.
Parker,William Jeffrey louis 3216108 2024 9,450 9,450 (624.80) Assessed in error(illegal tax) Gap Bill:Vehicle registered in Virginia during the gap period.
Ruth Bard PHD PLLC 3191720 2024 19,635 13,401 (103.81) Assessed in error(illegal tax) Listed in error-over listed leasehold improvements not present.
Taylor,Lamekia Lashes 3198449 2021 6,280 6,280 (206.24) Assessed in error(illegal tax) Gap Bill:Vehicle registered in Arizona during the gap period.
Watkins,Eugene Lavern III 3201320 2022 3,730 0 (128.43) Assessed in error(illegal tax) Gap Bill:Partial release taxpayer provided proof for the 44 months,the gap bill will be calculated for the remaining 25 months.
Waft,Joseph Gregory 3204453 2022 10,060 10,060 (472.75) Assessed in error(illegal tax) Gap Bill:Vehicle registered in Minnesota and Texas during the gap period.
Wozniak,Jason 231296 2024 357,100 267,100 (851.04) Incorrect value(clerical error) An additional lot value was added to the property in error.
Total (29,776.88)
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 17,2024 thru September 13,2024