HomeMy WebLinkAboutAgenda 06-03-2025; 8-c - Property Tax Releases-Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 3, 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 six (6)
taxpayers with a total of twelve (12) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received seven 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
$5,203.71 to Orange County, municipalities, and special districts. Of this total, the impact on the
County's portion of the taxes is $4,932.92. The financial impact year to date for FY 2024-2025 is
$406,899.39. 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-2025-026
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)
Appraisal appeal G.S.105-330.2(b) JUNE 3, 2025
ORANGE
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL COUNTY
NAME NUMBER YEAR VALUE VALUE IMPACT TAX IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Basile,Trent Charles 3219157 2024 34,090 0 ($520.39) ($520.39)Assessed in error(illegal tax) Gap Bill:Vehicle registered in Illinois during gap period.
Bullock,Justin Scott 3219972 2024 73,078 0 ($478.75) ($478.78)Assessed in error(illegal tax) Gap Bill:Taxpayer purchased a vanity license plate that overlapped the original plate during the gap perio
Gentry Ricky Thomas 3175724 2020 20,790 0 ($217.00) ($198.48)Assessed in error(illegal tax) Vehicle sold 9/2019,prior to assessment date-bill of sale provided
Gentry Ricky Thomas 3175724 2021 16,940 0 ($166.78) ($152.56)Assessed in error(illegal tax) Vehicle sold 9/2019,prior to assessment date-bill of sale provided
Gentry Ricky Thomas 3175724 2022 13,475 0 ($134.51) ($123.20)Assessed in error(illegal tax) Vehicle sold 9/2019,prior to assessment date-bill of sale provided
Gentry Ricky Thomas 3175724 2023 10,010 0 ($101.88) ($91.97)Assessed in error(illegal tax) Vehicle sold 9/2019,prior to assessment date-bill of sale provided
Gentry Ricky Thomas 3175724 2024 9,625 0 ($100.89) ($91.36)Assessed in error(illegal tax) Vehicle sold 9/2019,prior to assessment date-bill of sale provided
Gentry Ricky Thomas 3200534 2023 570,481 459,061 ($1,134.07) ($1,023.76)Assessed in error(illegal tax) Vehicle sold 2/2022,prior to assessment date-bill of sale provided.
Gentry Ricky Thomas 3200534 2024 512,667 414,671 ($1,027.19) ($930.17)Assessed in error(illegal tax) Vehicle sold 2/2022,prior to assessment date-bill of sale provided.
Mcfee,Troy 3203922 2024 16,309 0 ($298.75) ($298.75)Assessed in error(illegal tax) Watercraft and trailer both listed in Chatham County.
Ragette,Oak 3212537 2024 44,3300 ($472.88) ($472.88)Assessed in error(illegal tax) Gap Bill:Vehicle registered in Virginia during the gap period.
Streeter-Jimeno,Daniel Jonathan 3216185 2024 10,250 0 ($550.62) ($550.62)Assessed in error(illegal tax) Gap Bill:Vehicle registered in Oregon during gap period.
Total ($5,203.71) ($4,932.92)
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.
April 18,2025 thru May 19,2025