HomeMy WebLinkAboutAgenda - 12-02-2024; 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 2, 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 four (4)
taxpayers with a total of four (4) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received four 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
$3,393.14 to Orange County, municipalities, and special districts. The financial impact year to
date for FY 2024-2025 is $57,940.31. 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-2024-066
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) DECEMBER 2, 2024
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Breakaway Carrboro LLC 3206176 2024 707,677 580,557 (2,188.91) Double billed(illegal tax) Reported leasehold improvements were picked up under bill 1066336
Humphries,William Brian 3214040 2023 6,060 0 (195.31)Assessed in error(illegal tax) Gap Bill:Vehicle registered in Maryland during gap period.
Jabbour,Dominique Nicole 3216939 2024 6,180 0 (102.16)Assessed in error(illegal tax) Gap Bill:Vehicle registered in Colorado during gap period.
Trotter,Joseph Carlton Jr 3216841 2024 9,900 9,900 (906.76)Assessed in error(illegal tax) Gap Bill:Vehicle registered in mulitple states during gap period.
Total (3,393.14)
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.
October 19, 2024 thru November 15, 2024