HomeMy WebLinkAboutAgenda 07-09-2026; 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: July 9, 2026
Action Agenda
Item No. 8-c
SUBJECT: Property Tax Releases/Refunds
DEPARTMENT: Tax Administration
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Steven "Chad" Phillips, Deputy Tax
Release/Refund Data Spreadsheet Assessor, (919) 245-2103
PURPOSE: To consider adoption of a resolution to release property tax values for four (4)
taxpayers with a total of five (5) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received four (4) 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
$3,497.43 to Orange County, municipalities, and special districts. Of this total, the impact on the
County's portion of the taxes is $2,951.68. The financial impact year to date for FY 2025-2026 is
$93,137.34. 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-2026-045
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
12026.
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) July 9, 2026
ORANGE
COUNTY
ACCOUNT BILL ORIGINAL ADJUSTED FINANCIAL TAX
NAME NUMBER YEAR VALUE VALUE IMPACT IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Franklin,Cynthia 148894 2025 58,684 22,239 ($260.11) ($232.63) Incorrect value(clerical error) Taxed at 71.14 acres;Actual acreage 48.07 acres
Gessner,Ryan 295255 2025 145,188 8,453 ($987.36) ($872.78) Incorrect value(clerical error) Taxed at 19.02 acres;Actual acreage 10.01 acres
Gessner,Ryan 52452 2025 258,606 4,882 ($1,796.89) ($1,588.36) Incorrect value(clerical error) Taxed at 30.14 acres;Actual acreage 18.42 acres
Kuchinski,Alyssa May 3225766 2025 14,050 0 ($417.88) ($231.68) Assessed in error(illegal tax) Gap Bill:Vehicle registered in Ohio&Massachusetts during gap period.
Parker Louis LLC 3198106 2025 387,910 383,800 ($35.19) ($26.23 Assessed in error(illegal tax) Adjustment to remove Builder's Inventory exclusion;Parcel was not eligible for the exclusion for 2025
Total $3,497.43 $2,951.68
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.
May 15,2026 thru June 22,2026