HomeMy WebLinkAboutAgenda 05-06-25; 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 6, 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 eight (8)
taxpayers with a total of ten (10) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received eight (8) 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 (4) previous fiscal years.
FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of
$302,347.17 to Orange County, municipalities, and special districts. Of this total, the impact on
the County's portion of the taxes is $158,262.17. The financial impact year to date for FY 2024-
2025 is $401,695.68. The Tax Assessor recognized that refunds could impact the budget and
accounted for these in the annual budget projections.
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• MISSION STATEMENT: Orange County is a visionary leader in providing governmental
services valued by our community, beyond those required by law, in an equitable,
sustainable, innovative, and efficient way.
• GUIDING PRINCIPLE — STEWARDSHIP AND ADVOCACY
We make proactive data-supported decisions and advocate to local, state, and Federal
governments in response to our community's needs in a way that best utilizes our
resources.
• GUIDING PRINCIPLE — SOCIAL JUSTICE
We reject oppression and inequity by ensuring fair and equitable treatment of all people.
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-2025-021
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 - REAUPERSONAL
Illegal tax G.S.105-381(a)(1)(1b)
Appraisal appeal G.S.105-330.2(b) MAY 6, 2025
ORANGE
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL COUNTY
NAME NUMBER YEAR VALUE VALUE IMPACT TAX IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Bisignano,Roberta Pierce 3211130 2023 22,320 0 ($746.46) ($388.41)Assessed in error(illegal tax) Gap bill:Vehicle registered in Syracuse Ny during gap period.
Bremick,Jeffrey Andrew 3212147 2023 14,960 0 ($760.49) ($395.71)Assessed in error(illegal tax) Gap bill:Vehicle registered in Ontario during gap period.
Della Vecchia,Timothy Aaron 3212290 2023 16,090 0 ($403.41) ($358.40)Assessed in error(illegal tax) Gap bill:Vehicle registered in Oregon and Washington during gap period.
Delta Leadership 3191707 2024 48,008 8 ($824.11) ($414.18)Assessed in error(illegal tax) Adjustment to correct asset category erroneously assessed as computer equipment
Edens,John Richard 3219519 2024 10,000 0 ($1,060.61) ($553.69)Assessed in error(illegal tax) Gap bill:Vehicle registered in Massachusetts during gap period.
Schuetz,Robert Oscar Jr. 3212513 2024 2,700 0 ($172.00) ($127.80)Assessed in error(illegal tax) Gap bill:Vehicle registered in multiple states during gap period.
Shambley Dairy Corp 952587 2022 24,000 0 ($219.36) ($199.49)Double billed(illegal tax) Improvements were valued and billed on Account#3190926
Shambley Dairy Corp 952587 2023 24,000 0 ($225.14) ($200.47)Double billed(illegal tax) Improvements were valued and billed on Account#3190926
Shambley Dairy Corp 952587 2024 24,000 0 ($231.77) ($207.10)Double billed(illegal tax) Improvements were valued and billed on Account#3190926
UNC Hospital 3212678 2024 18,011,000 0 $ (297,703.82) ($155,416.92)Assessed in error(illegal tax) Effective 2019,session law changed the status of leased government property to be exempt.
Total ($302,347.17) ($158,262.17)
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.
March 15,2025 thru April 17,2025