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Home My WebLink AboutAgenda 01-20-2026; 8-c - Property Tax Releases Refunds 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 20, 2026 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 fourteen (14) taxpayers with a total of sixteen (16) bills that will result in a reduction of revenue. BACKGROUND: The Tax Administration Office has received fourteen (14) 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 $35,165.55 to Orange County, municipalities, and special districts. Of this total, the impact on the County's portion of the taxes is $28,987.21. The financial impact year to date for FY 2025-2026 is $443,066.99. 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-2026-002 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 ,2026 Clerk to the Board of Commissioners 3 Clerical error G.S.105-381(a)(1)(a) BOCC REPORT-REAL/PERSONAL Illegal tax GS.105-381(a)(1)(b) Appraisal appeal G.S.105-330.2(b) JANUARY 20,2026 ORANGE COUNTY ACCOUNT BILL ORIGINAL ADJUSTED FINANCIAL TAX NAME NUMBER YEAR VALUE VALUE IMPACT IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION Chase,Noah B. 308738 2025 3,069,000 466,600 ($18,432.80) ($16,611.12) Incorrect value(clerical error) Billed on 92 acres instead of.92 acre Cloutier,Nicola Ellis 3222417 2025 21,220 0 ($446.21) ($316.04) Assessed in error(illegal tax; Gap bill:Vehicle registered in Florida during gap perioc Cloutier,Nicola Ellis 3222527 2025 16,270 0 ($317.69) ($225.01) Assessed in error(illegal tax; Gap bill:Vehicle registered in Florida during gap perioc Dalton,Rebecca Marjorie 3222643 2025 27,770 0 ($267.21) ($192.03) Assessed in error(illegal tax) Gap bill:Vehicle registered In Pennsylvania during gap perioc Fisher,Stacy Parker 249998 2025 739,609 716,500 ($312.32) ($147.50) Assessed in error(illegal tax) Watercraft registered in Chatham County Ives,Anson Bradley 3222859 2025 20,200 0 ($389.71) ($193.40) Assessed in error(illegal tax; Gap bill:Vehicle registered in Louisiana during gap perioc Johnson,Altangla M, 47843 2025 577,500 17,600 ($3,873.39) ($3,573.84) Value adjustment(appraisal appeal; Present Use Value granted for 2025 per BOER acceptance of untimely application Kadlac,Deborah 134359 2025 37,900 0 ($268.45) ($241.92) Assessed in error(illegal tax) Mobile home is taxed on parcel 9842847144 Khan,Susan Antaki 3212469 2023 16,830 0 ($315.20) ($164.01) Assessed in error(illegal tax', Gap bill:Vehicle registered in Pennsylvania during gap perioc LFW Properties LLC 306089 2025 180,810 3,037 ($1,286.24) ($1,134.73) Incorrect value(clerical error) Parcel is currently billed for 22.44 acres,but the physical acreage is 11.46 acres LFW Properties LLC 306095 2025 242,336 7,612 ($1,701.35) ($1,498.24) Incorrect value(clerical error) Parcel is currently billed at 50.74 acres,but the physical acreage is 28.72 acres Montgomery Estates Homeowners Association Inc. 3217596 2025 291,700 1 ($2,066.11) ($1,861.92) Incorrect value(clerical error) Value reduced to$1 due to being common area property Neun,Kirsti Jenny 3213157 2023 6,180 0 ($134.95) ($68.83) Assessed in error(illegal tax; Gap bill:Vehicle registered in Virginia during gap perioc Pettiford,Donnell 127802 2025 74,900 0 ($518.16) ($478.09) Double billed(illegal tax, Also assessed on 3219925 for 2025 Santosha Service Corporation 306836 2025 11,183 0 ($15822) ($71.38) Assessed in error(illegal tax) Business closed prior to 1/1/2025 assessment date-documentation provided Simons,Robert 276287 2025 692,200 346,100 ($4,677.54) ($2,209.15) Incorrect value(clerical error) HE exemption was removed in error Total ($35,165.55) ($28,987.21) 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. November 22,2025 thru January 2,2026