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Home My WebLink AboutAgenda 12-01-2025; 8-c - Property Tax Releases-Refunds 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 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 thirty (30) taxpayers with a total of thirty-eight (38) bills that will result in a reduction of revenue. BACKGROUND: The Tax Administration Office has received thirty (30) 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 $143,588.15 to Orange County, municipalities, and special districts. Of this total, the impact on the County's portion of the taxes is $71,646.92. The financial impact year to date for FY 2025- 2026 is $406,813.31. 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-2025-061 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) NOVEMBER 6,2025 ORANGE ACCOUNT BILL ORIGINAL ADJUSTED FINANCIAL COUNTY NAME NUMBER YEAR VALUE VALUE IMPACT TAX IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION 204 Green St LLC 3183129 2025 951,300 779,200 $2,213.55 ($1,098.52) Value adjustment(appraisal appeal) Informal Appeal 204 Green St LLC 3183131 2025 1,035,400 802,100 ($3,000.71) ($1,489.16) Value adjustment(appraisal appeal) Informal Appeal Banks,Gary L 279149 2025 284,200 255,900 $363.99 ($180.64) Value adjustment appraisal appeal Informal Appeal Caldwell,David Louis Jr 159081 2025 478,400 422,200 ($512.10) ($358.73) Value adjustment(appraisal appeal) Informal Appeal Campbell,Sharon L 3183328 2025 1,300,200 1,075,500 $1,629.67 ($1,434.26) Value adjustment(appraisal appeal) Informal Appeal Carolina Spring Limited Partnership 211086 2025 7,543,800 0 ($101,954.46) ($48,152.08) Assessed in error(illegal tax) Timely application late documentation Clark,Dolores 1054480 2025 355,300 177,650 $2,400.94 ($1,133.94) Assessed in error(illegal tax HE exemption was removed in error Cohen Vogel Daniel Trustee 301501 2025 650,900 607,800 ($328.98) ($275.10) Value adjustment(appraisal appeal) Informal Appeal Community Home Trust 266040 2025 98,200 49,100 $631.52 ($313.40) Assessed in error(illegal tax HE exemption was removed in error Community Home Trust 285704 2025 200,800 155,800 ($578.79) ($287.23) Incorrect value(clerical error) Partial land value exempt instead of full land value Community Home Trust 285947 2025 172,700 127,700 $578.79 ($287.23) Incorrect value clerical error Partial land value exempt instead of full land value Community Home Trust 293697 2025 194,400 134,400 ($532.92) ($382.98) Incorrect value(clerical error) Not valued per GS 105-217.17(c)for community land trust Community Home Trust 1005444 2025 152,800 91,500 $828.47 ($391.28) Incorrect value clerical error Not valued per GS 105-217.17(c for community land trust Davidson,Patrick D 305118 2025 568,600 469,600 ($916.93) ($631.91) Value adjustment(appraisal appeal) Informal Appeal Federal Home Loan Mortgage Corp Tte 246006 2025 259,900 227,500 $295.23 ($206.81) Value adjustment appraisal appeal Informal Appeal Ferruzza,Gene M 289444 2025 1,145,000 1,027,400 ($894.20) ($750.65) Value adjustment(appraisal appeal) Informal Appeal Fisher,Mary Beth 296262 2025 1,286,600 1,007,400 $2,025.32 ($1,782.14) Value adjustment appraisal appeal Informal Appeal Gardner,Jake A Jr 75815 2025 446,800 390,000 ($767.65) ($362.55) Value adjustment(appraisal appeal) Informal Appeal Grace Hill Church 239419 2025 982,656 841,506 ($1,625.06) ($900.96) Incorrect value(clerical error) 50%off the land value was not included in the exemption Grant,Jill Robertson 313225 2025 1,072,800 1,036,700 ($487.88) ($230.42) Value adjustment(appraisal appeal) Informal Appeal Green St Chapel Hill 255573 2025 1,377,100 898,700 $6,153.18 ($3,053.63) Value adjustment appraisal appeal Informal Appeal Harmon,Quaker E 260983 2025 702,700 686,300 ($221.64) ($104.68) Value adjustment(appraisal appeal) Informal Appeal Jones,James Curtis Jr 264638 2025 381,900 336,900 $311.31) ($287.23) Assessed in error(illegal tax VA exemption was removed in error KB Home Raleigh Durham Inc. 3217536 2025 175,000 87,500 ($1,125.43) ($558.51) Incorrect value(clerical error) Not valued as affordable lot per Declaration of Covenants KB Home Raleigh Durham Inc. 3217562 2025 303,100 153,700 $1,921.58 ($953.62) Incorrect value clerical error Not valued as affordable lot per Declaration of Covenants KB Home Raleigh Durham Inc. 3217568 2025 239,100 120,600 ($1,524.15) ($756.39) Incorrect value(clerical error) Not valued as affordable lot per Declaration of Covenants KB Home Raleigh Durham Inc. 3217582 2025 175,000 87,500 $1,125.43 ($558.51) Incorrect value clerical error Not valued as affordable lot per Declaration of Covenants Lee,Kristina K 243529 2025 1,341,500 1,260,600 ($1,040.53) ($516.38) Value adjustment(appraisal appeal) Informal Appeal McNamara Dennis Louis Trustee 218540 2025 1,599,500 1,571,800 $356.28 ($176.81) Value adjustment(appraisal appeal) Informal Appeal McNamara,James O 191112 2025 1,072,600 1,016,100 ($726.71) ($360.64) Value adjustment(appraisal appeal) Informal Appeal Neelon,Jeffrey B 197344 2025 652,900 606,200 $600.66 ($298.09) Value adjustment(appraisal appeal) Informal Appeal Purefoy,Carl Lee 162101 2025 314,600 209,700 ($955.83) ($669.57) Value adjustment(appraisal appeal) Informal Appeal Riedel,William C Jr 222549 2025 594,400 550,100 $323.57 ($282.77) Value adjustment(appraisal appeal) Informal Appeal Rogers Bettie Trustee 66513 2025 61,600 592,900 ($324.37) ($153.19) Value adjustment(appraisal appeal) Informal Appeal Vanhooke,Dorothy Lee 2487 2025 211,200 166,200 $321.17 ($287.23) Assessed in error(illegal tax VA exemption was removed in error Watson,Mark 298194 2025 352,300 176,150 ($2,265.64) ($1,124.36) Assessed in error(illegal tax) HE exemption was removed in error White,Ave W 222727 2025 592,800 532,800 $771.72 ($382.98) Value adjustment appraisal appeal Informal Appeal Yang,Shenghu 287485 2025 683,900 609,900 $951.79 ($472.34) Value adjustment(appraisal appeal) Informal Appeal Total ($143,588.15) ($71,646.92) Gap Bill:A properttax bill that covers the months between the expiration of a vehicle's re istration and the renewal of that registration or the issuance of anew 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. September 20,2025 thru October 17,2025