HomeMy WebLinkAboutAgenda - 11-07-2024; 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 7, 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 fourteen (14)
taxpayers with a total of seventeen (17) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received fourteen (14) 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
$8,327.44 to Orange County, municipalities, and special districts. Financial impact year to date
for FY 2024-2025 is $54,547.23. 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-2024-058
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) NOVEMBER 7, 2024
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Briggs,Joyce 1053641 2024 54,600 27,300 $ (266.94) Incorrect value(clerical error) Name change,residual owner provided application timely
Ortega,Andrea Martin 3204451 2022 11,590 0 $ (377.02) Assessed in error(illegal tax) Gap bill:vehicle registered in Texas during gap period
Carney,John Micheal 3213997 2024 40,510 0 $ (672.21) Assessed in error(illegal tax) Gap bill:vehicle registered in New York during gap period
Carney,John Micheal 3214037 2024 17,390 0 $ (453.46) Assessed in error(illegal tax) Gap bill:vehicle registered in New York during gap period
Huggins,Bruce Wayne Jr 282999 2024 412,510 392,700 $ (381.88) Assessed in error(illegal tax) Property located in Pamlico County
Lane,Kerry M 249591 2023 300,220 269,400 $ (288.20) Double billed(illegal tax) Vehicle registered with license plate
Lane,Kerry M 249591 2024 298,679 269,400 $ (286.28) Double billed(illegal tax) Vehicle registered with license plate
Edelman-Munoz,Sara Miranda Ariade 3216369 2024 17,350 0 $ (1,505.38) Assessed in error(illegal tax) Gap bill:vehicle registered in Texas during gap period
Rubenstein,David Scott 3212455 2024 25,800 0 $ (414.17) Assessed in error(illegal tax) Gap bill:vehicle properly registered during gap
JAZK,LLC 1022824 2024 551,800 526,200 $ (439.52) Incorrect value(clerical error) Value reduction due to July 2023 fire/water damage not keyed
Hoffman,Elaine Borland 3216541 2024 30,280 0 $ (1,584.92) Assessed in error(illegal tax) Gap bill:vehicle registered in Massachusetts during gap period
Byrd,Kevin Matthew 3216566 2024 8,380 0 $ (380.92) Assessed in error(illegal tax) Gap bil:vehicle registered in Maryland during gap period
Senerth,George William JR 3216376 2024 22,480 0 $ (368.53) Assessed in error(illegal tax) Gap bill:vehicle registered in Texas during gap period
Roberts,Sterling Louise Barb 3216563 2024 25,930 0 $ (108.18) Assessed in error(illegal tax) Gap bill:vehicle registered in Virginia during gap period
VCA Animal Hospitals Inc dba VCA Timberlym 305427 2024 236,431 236,431 $ (390.80) Assessed in error(illegal tax) Release of penalty,proof of timely mailing provided
VCA Animal Hospitals Inc dba VCA Legion Rd 1049203 2024 179,679 179,679 $ (297.00) Assessed in error(illegal tax) Release of penalty,proof of timely mailing provided
Termoul,Nourredine 3216389 2024 8,970 0 $ (112.03) Assessed in error(illegal tax) Gap bill:vehicle registered in Virginia during gap period
Total (8,327.44)
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.
September 14, 2024 thru October 18, 2024