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HomeMy WebLinkAboutAgenda - 01-21-2025 ; 8-f - Extension of 2025 Tax Listing Period 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 21, 2025 Action Agenda Item No. 8-f SUBJECT: Extension of 2025 Tax Listing Period DEPARTMENT: Tax Administration ATTACHMENT(S): INFORMATION CONTACT: Resolution Nancy T. Freeman, Tax Administrator, North Carolina General Statute 105-307 (919) 245-2735 PURPOSE: To consider extending the 2025 Tax Listing Period until February 14, 2025 and adopt a resolution approving the extension. BACKGROUND: North Carolina General Statute 105-307(a) establishes that the annual tax listing period begins on the first business day of January and ends on January 31. It also allows the County Board of Commissioners to extend the time during which property is to be listed for taxation by resolution. The Tax Office is requesting an extension of the property tax listing period to ensure that all taxpayers have sufficient time to comply with their listing responsibilities. While the majority of listing forms were mailed in a timely manner, a portion of the forms experienced delays due to data formatting issues during the transition to a new print vendor. These issues arose from challenges in aligning data formatting between the County's software system and the vendor's printing processes. To address this matter, the Tax Office has worked diligently to resolve the formatting issues and ensure that all forms have been mailed. This issue will not be repeated in future years, as it was specific to the initial setup and testing phase with the new print vendor. Processes have been refined and validated to ensure timely mailing of listing forms moving forward. To provide equitable service to all taxpayers and allow adequate time for submission, Tax Office staff recommends extending the listing period. This extension demonstrates commitment to supporting taxpayers while maintaining compliance with statutory requirements. Staff appreciates the Board's consideration of this request to ensure fairness and transparency in the listing process. FINANCIAL IMPACT: There is no Orange County financial impact associated with this item. 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 extending the 2025 tax listing period until February 14, 2025. 2 NORTH CAROLINA RES-2025-005 ORANGE COUNTY EXTENSION OF TAX LISTING PERIOD RESOLUTION(Approval) Whereas,North Carolina General Statutes 105-307(b)allows the Board of County Commissioners to extend the time during which property is to be listed for taxation for up to 60 additional days in a revaluation year;and Whereas,the Board has found it reasonable and prudent to extend this period for 2025. NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the time during which property is to be listed for taxation in 2025 be extended until February 14,2025. 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 regular meeting of said Board held on January 21,2025,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 ,2025. Clerk to the Board of Commissioners 3 § 105-307. Length of listing period; extension; preliminary work. (a) Listing Period. - Unless extended as provided in this section, the period during which property is to be listed for taxation each year begins on the first business day of January and ends on January 31. (b) General Extensions. - The board of county commissioners may, by resolution, extend the time during which property is to be listed for taxation as provided in this subsection. Any action by the board of county commissioners extending the listing period must be recorded in the minutes of the board, and notice of the extensions must be published as required by G.S. 105-296(c). The entire period for listing, including any extension of time granted, is considered the regular listing period for the particular year within the meaning of this Subchapter. (1) In nonrevaluation years, the listing period may be extended for up to 30 additional days. (2) In years of octennial appraisal of real property, the listing period may be extended for up to 60 additional days. (3) If the county has provided for electronic listing of personal property under G.S. 105-310.1, the period for electronic listing of personal property may be extended up to June 1. A resolution that provides a general extension of time for the electronic listing of personal property shall continue in effect until revised or rescinded unless otherwise stated in the resolution. (c) Individual Extensions. - The board of county commissioners shall grant individual extensions of time for the listing of real and personal property upon written request and for good cause shown. The request must be filed with the assessor no later than the ending date of the regular listing period. The board may delegate the authority to grant extensions to the assessor. Extensions granted under this subsection shall not extend beyond April 15. Notwithstanding the individual extension time limitation in this subsection, if the county has provided for electronic listing of personal property under G.S. 105-310.1, extensions granted for electronic listing of personal property shall not extend beyond June 1. (d) Preliminary Work. - The assessor may conduct preparatory work before the listing period begins, but may not make a final appraisal of property before the day as of which the value of the property is to be determined under G.S. 105-285. (1939, c. 310, s. 905; 1971, c. 806, s. 1; 1973, cc. 141, 706; 1975, c. 49; 1977, c. 360; 1987, c. 43, s. 5; c. 45, s. 1; 2001-279, s. 2; 2006-30, s. 2; 2011-238, s. 3.)