HomeMy WebLinkAboutAgenda 10-07-2025; 8-c - Property Tax Releases Refunds
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date:October 7, 2025
Action Agenda
Item No.8-c
SUBJECT: Property Tax Releases/Refunds
DEPARTMENT: Tax Administration
ATTACHMENT(S):
Resolution
Release/Refund Data Spreadsheet
INFORMATION CONTACT:
Nancy Freeman, Tax Administrator,
(919) 245-2735
PURPOSE: To consider adoption of a resolution to release property tax values for twenty-two
(22) taxpayers with a total of twenty-two (22) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received twenty-two (22) 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
$201,242.01 to Orange County, municipalities, and special districts. Of this total, the impact on
the County’s portion of the taxes is $101,118.30. The financial impact year to date for FY 2025-
2026 is $253,488.27. 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.
1
NORTH CAROLINA RES-2025-048
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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