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Home My WebLink AboutAgenda 09-04-2025; 8-c - Property Tax Releases Refunds 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 4, 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 twenty-nine (29) taxpayers with a total of thirty-six (36) bills that will result in a reduction of revenue. BACKGROUND: The Tax Administration Office has received twenty-nine 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 $52,246.26 to Orange County, municipalities, and special districts. Of this total, the impact on the County's portion of the taxes is $44,411.25. The financial impact year to date for FY 2025-2026 is $52,246.26. 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. 2 NORTH CAROLINA RES-2025-039 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 3 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) SEPTEMBER 4,2025 ORANGE ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL COUNTYTAX NAME NUMBER YEAR VALUE VALUE IMPACT IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION Ayala,Maria 3218588 2025 40,660 3,550 ($317.69) ($260.54)Incorrect value(clerical error) Mobile home model year updated from 2022 to 1993 per title provided by taxpayer Bost,Marie 239201 2025 379,800 214,950 ($1,140.43) ($1,052.24)Incorrect value(clerical error) Exemption was removed in error Brookhart,Maurice Alan 3213636 2023 26,830 0 ($107.68) ($56.03)Assessed in error(illegal tax) Gap Bill:Vehicle registered in California during gap period Chase,Noah B. 308738 2025 3,069,000 466,600 ($18,432.80) ($16,611.12)Incorrect value(clerical error) Property valued based on 92 acres instead of correct.92 acre Chen,Haiyan 3221343 2025 7,070 0 ($348.58) ($172.99)Assessed in error(illegal tax) Gap Bill:Vehicle registered in California during gap period Clark,Oliver 199417 2025 323,400 278,400 ($518.09) ($287,24)1 Incorrect value(clerical error) Exemption was removed in error Currie,Jeremy Kenneth 3210771 2023 13,950 0 ($165.34) ($97.10)Assessed in error(illegal tax) Gap Bill:Department of Motor Vehicle entered the transaction incorrectly causing the appearance of a gap in registration when taxpayer received a new license plate.No true gap existed. Debree,Dwight H. 232293 2025 596,000 554,000 ($540.20) ($268.09)Value adjustment(appraisal appeal) Value changed from Informal Appeal after generation of billing file Debree,Dwight H. 240081 2025 965,300 895,300 ($900.34) ($446.81)Value adjustment(appraisal appeal) Value changed from Informal Appeal after generation of billing file Derr,Dennis L. 210680 2025 317,300 249,500 ($495.21) ($432.77)Value adjustment(appraisal appeal) Value changed from Informal Appeal after generation of billing file Dwarf Star Studios 305463 2025 34,946 0 ($472.30) ($223.06)Assessed in error(illegal tax) Taxpayer submitted an amended listing and documentation of business being closed prior to January 1,2025 Golson,Nancy L.Yeager 276125 2025 312,600 285,800 ($362.20) ($171.06)Value adjustment(appraisal appeal) Value changed from Informal Appeal after generation of billing file Industrial Connections 8 Solutions LLC 1075689 2025 21,311,137 21,248,913 ($627.40) ($397.18)Incorrect value(clerical error) Incorrect depreciation schedule was applied to arrive at assessed value. Updated schedule from 110 should be R8. Jicha,Henry Louis III 192487 2025 1,009,500 888,200 ($1,105.29) ($774.26)Value adjustment(appraisal appeal) Value changed from Informal Appeal after generation of billing file Kay,Jan Marie 3221074 2024 6,640 0 ($244.00) ($143.24)Assessed in error(illegal tax) Gap Bill:Vehicle registered in MA during gap period Kelly,Aaron B. 3205217 2025 195,859 31,546 ($1,136.72) ($1,048.81)Incorrect value(clerical error) 23.39 acres miscoded at market value instead of Present Use Value Lancaster,Matthew Eugene 3216970 2024 12,160 0 ($554.87) ($489.67)Assessed in error(illegal tax) Gap Bill:Vehicle registered in Florida during gap period Larraza,Oscar Enrique 3216190 2024 5,420 0 ($335.94) ($175.38)Assessed in error(illegal tax) Gap Bill:Vehicle registered in Florida during gap period Meta Platforms Inc. 3193831 2024 11,017 0 ($128.74) ($110.44)Assessed in error(illegal tax) Assets were in Kentucky for the discovered period Meta Platforms Inc. 3193831 2024 14,938 0 ($185.37) ($124.16)Assessed in error(illegal tax) Assets were in Kentucky for the discovered period Nichamin,Mindy Lea 3220807 2025 15,340 0 ($887.44) ($463.29)Assessed in error(illegal tax) Gap Bill:Vehicle registered in Washington during the gap period Dcruz,Oneill Francis 3219035 2024 5,950 0 ($561.37) ($423.58)Assessed in error(illegal tax) Gap Bill:Vehicle registered in Washington D.C.and later relocated to Maryland during gap period Randy W.Jones Grading Co Inc 205981 2019 250,646 30,225 ($2,323.74) ($1,913.03)Assessed in error(illegal tax) Audit discovery appeal required further review after initial billing due to location of assets and asset disposals Randy W.Jones Grading Co Inc 205981 2020 308,739 67,008 ($2,241.09) ($2,097.98)Assessed in error(illegal tax) Audit discovery appeal required further review after initial billing due to location of assets and asset disposals Randy W.Jones Grading Co Inc 205981 2021 419,624 50,009 ($3,262.22) ($3,026.04)Assessed in error(illegal tax) Audit discovery appeal required further review after initial billing due to location of assets and asset disposals Randy W.Jones Grading Co Inc 205981 2022 663,449 73,566 ($5,280.04) ($4,903.11)Assessed in error(illegal tax) Audit discovery appeal required further review after initial billing due to location of assets and asset disposals Randy W.Jones Grading Co Inc 205981 2023 648,144 0 ($5,892.93) ($5,413.95)Assessed in error(illegal tax) Audit discovery appeal required further review after initial billing due to location of assets and asset disposals Rikard,Rachel Anne 3216929 2024 8,650 0 ($131.06) ($68.42)Assessed in error(illegal tax) Gap Bill:Vehicle registered in Florida during the gap period Rogers,Steven Frank 3219321 2025 7,770 0 ($374.58) ($195.55)Assessed in error(illegal tax) Gap Bill:Vehicle registered out of state during the gap period Saraswatula,Srinivas Trustee 1062437 2025 285,131 39,031 ($1,797.51) ($1,570.86)Incorrect value(clerical error) Property was billed on 52.18 acres rather than its 26.59 actual acres Sharpe Heirs,Jessie Harris Wade 3217540 2025 261,400 209,200 ($376.94) ($333.19)Incorrect value(clerical error) E20 market adjustment was inadvertently not applied after split of this new parcel for 2025 Stamper,Alicia L. 3218292 2025 8,527 0 ($115.24) ($54.43)Assessed in error(illegal tax) Watercraft sold.Assessed in error provided documentation along with discovery notice. Verbanic,Mark F. 3218288 2025 23,203 0 ($267.13) ($148.10)Assessed in error(illegal tax) Watercraft registered and situs in Florida. Willey,Stephanie Michelle 988665 2024 21,559 0 ($205.44) ($186.03)Assessed in error(illegal tax) Camping Trailer is registered. Willey,Stephanie Michelle 988665 2025 21,559 0 ($153.87) ($137.61)Assessed in error(illegal tax) Camping Trailer is registered. Xiong,Boyuan 3217092 2024 18,620 0 ($256.47) ($133.89)Assessed in error(illegal tax) Gap Bill:Vehicle registered in New York during the gap period. Total ($52,246.26) ($44,411.25) 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 August 15,2025