HomeMy WebLinkAboutAgenda - 04-01-2025; 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 1, 2025
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 eighteen (18)
taxpayers with a total of twenty (20) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received eighteen 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
$29,375.47 to Orange County, municipalities, and special districts. Of this total, the impact on the
County's portion of the taxes is $23,040.16. The financial impact year to date for FY 2024-2025
is $99,348.51. 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-2025-017
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
2025
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) APRIL 1, 2025
Appraisal appeal G.S.105-330.2(b)
ORANGE
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL COUNTY TAX
NAME NUMBER YEAR VALUE VALUE IMPACT IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
AdvisoryBoard of the NC District,Church of the Nazarene 3211372 2024 497,000 0 In compliance(audit completed under previous name).Property
($4,859.66) ($4,288.61)Assessed in error(illegal tax) Identification Number(PIN)changed due to partial transfer.
Alghoul,Midhat 3215990 2024 21,750 0 ($462.79) ($323.90)Assessed in error(illegal tax) Gap Bill:vehicle registered in Arizona during gap period.
Apel,Isabelle Griffault 3216996 2024 6,340 0 ($541.44) ($282.66)Assessed in error(illegal tax) Gap Bill:vehicle registered in Virginia during gap period.
Appache Xpress LLC 3200533 2024 20,240 8,760 ($110.86) ($99.06)Assessed in error(illegal tax) Property located in Alamance County
Bouldin,Philip Scott 3213058 2023 17,040 0 ($433.11) ($225.36)Assessed in error(illegal tax) Gap Bill: Vehicle registered in Tennessee during gap period.
North Carolina Department of Revenue provided amended totals for
Brightspeed of Central North Carolina 3210937 2024 16,691 0 ($163.21) ($144.03)Incorrect value(clerical error) 2024 public utility value
North Carolina Department of Revenue provided amended totals for
Brightspeed of Central North Carolina 3217073 2024 234,953 0 ($3,453.57) ($2,027.41)Incorrect value(clerical error) 2024 public utility value
Buckner,Silas Reed 3218851 2024 16,250 0 ($631.42) ($327.18)Assessed in error(illegal tax) Gap Bill: Vehicle registered in Missouri during gap period.
Dezii,Alexandra Paige 3218816 2024 11,720 0 ($698.39) ($488.80)Assessed in error(illegal tax) Gap Bill: Vehicle registered in Texas during gap period.
Property incorrectly listed in Orange County,located in Durham
East Coast Foam LLC 3212740 2024 28,155 0 ($263.76) ($242.95)Assessed in error(illegal tax) County,2024 taxes paid in Durham County.
Lease ended 6/30/2023.A final listing was not submitted for 2024 a
Gildan Inc. 230840 2024 1,319,307 0 ($12,740.55) ($11,384.30)Assessed in error(illegal tax) discovery was issue and no response until 2/2025 when late bills were
mailed.
Hill,Barry Herman 3214201 2023 7,990 0 ($757.62) ($444.94)Assessed in error(illegal tax) Gap Bill:vehicle registered in New Jersey during gap period.
King Enterprises of Eastern NC Inc 3216354 2024 11,780 0 ($579.97) ($525.19)Double billed(illegal tax) Gap Bill:vehicle assessed during gap period in audit on#1075473
King Enterprises of Eastern NC Inc 3216398 2024 11,780 0 ($654.81) ($592.96)Double billed(illegal tax) Gap Bill:vehicle assessed during gap period in audit on#1075473
Lofinmakin,Kemisola Omolara 3211178 2023 10,420 0 ($348.48) ($181.33)Assessed in error(illegal tax) Gap Bill:vehicle registered in Florida during gap period.
Neill,Lorcan Caoimhghin 3210516 2023 4,200 4,200 ($140.47) ($73.09)Assessed in error(illegal tax) Gap Bill:vehicle registered out of state during gap period.
Prestemon,Carmen Elise 3216504 2024 10,230 10,230 ($352.28) ($183.91)Assessed in error(illegal tax) Gap Bill:vehicle registered out of state during gap period.
Rich,Sara Christine 3216162 2024 9,180 0 ($771.33) ($402.67)Assessed in error(illegal tax) Gap Bill:vehicle registered in Georgia during gap period.
Webb,James Braxton 3214467 2024 4,190 0 ($339.57) ($242.08)Assessed in error(illegal tax) Gap Bill:vehicle registered in Pennsylvania during gap period.
Williams,Adele Elise 3219159 2024 9,730 9,730 ($1,072.18) ($559.73)Assessed in error(illegal tax) Gap Bill:vehicle registered out of state during gap period.
Total ($29,375.47) ($23,040.16)
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.
February 15,2025 thru March 14,2025