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Home My WebLink AboutAgenda - 11-16-1999 - 8cORANGE COUNTY 1 BOARD OF COMMISSIONERS Action Agenda Item No. 9- C ACTION AGENDA ITEM ABSTRACT Meeting Date: November 16, 1999 SUBJECT: Property Value Changes ------------------------------------------------------------------------------------------------------------ DEPARTMENT: Assessor's Office PUBLIC HEARING: YES NO X ATTACHMENT(S): Resolution INFORMATION CONTACT: Value Change Spreadsheet John Smith, Jr., ext 2101 TELEPHONE NUMBER Hillsborough 732 -8181 Chapel Hill 968 -4501 Mebane 227 -2031 Durham 688 -7331 ------------------------------------------------------------------------------------------------------------- PURPOSE: To consider approving value changes made in property values after the 1999 Board of Equalization and Review has adjourned. BACKGROUND: North Carolina General Statute 105- 325(a) provides in part that "After the board of equalization and review has finished its work and the changes it effected or ordered have been entered on the abstracts and tax records as required by G.S. 105 -323, the board of county commissioners shall have the authority to make changes on the abstract and tax records." This section enumerates the circumstances under which a board of commissioners can make valuation changes. The Orange County Board of Equalization and Review adjourned on June 17, 1999. Since that time, staff have identified a number of changes to the values of specific properties which can and should be made, in accordance with the statutory provisions. Those changes are summarized in the attached spreadsheet. FINANCIAL IMPACT: Approval of these changes will reduce assessed value by $3,071,598 for 1999. This will result in a net reduction in revenue of $28,964.49 to the County, municipalities, and special districts. RECOMMENDATION: The Manager recommends that the Board adopt the resolution approving the attached value changes. NORTH CAROLINA ORANGE COUNTY VALUE CHANGE RESOLUTION Whereas, North Carolina General Statutes 105 -325 empowers the Board of County Commissioners to order changes to tax records after the Board of Equalization and Review has adjourned; and Whereas, the Board of Equalization and Review has adjourned for this year. NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY COA"HSSIONERS OF ORANGE COUNTY THAT the recommended property tax value changes are ordered. votes: Upon motion duly made and seconded, the foregoing resolution was passed by the following Ayes: Commissioners Noes: I, Beverly A. Blythe, 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 regular meeting of said Board held on August 17, 1999. 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. 1999. WITNESS my hand and the corporate seal of said County, this day of , Clerk to the Board of Commissioners 2 0 C- //14� -99 NORTH CAROLINA ORANGE COUNTY 3 VALUE CHANGE RESOLUTION Whereas, North Carolina General Statutes 105 -325 empowers the Board of County Commissioners to order changes to tax records after the Board of Equalization and Review has adjourned; and Whereas, the Board of Equalization and Review has adjourned for this year. NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax value changes are ordered. votes: Upon motion duly made and seconded, the foregoing resolution was passed by the following Ayes: Commissioners Chair Alice M. Gordon and Commissioners Moses Carey, Jr., Stephen H. Halkiotis and Barry Jacobs Noes: NONE I, Beverly A. Blythe, 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 regular meeting of said Board held on August 17, 1999. 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. 1999. WITNESS my hand and the corporate seal of said County, this 16th lay of November , X-... , KI & Clerk to the B and of Commissi ners 3 VALUE CHANGES Original Corrected Difference Rate Financial Name Map Ref Tract # Assessment Assessment in Value Code Impact Reason for Adjustment J. Wade Yarbrough 7.154..2 750429 $217,461 $192,757 $24,704 21 - $448.13 House remeasured and sq ft adjusted Christopher Phillips 7.140.B.4 737808 $154,237 $149,637 $4,600 21 - $83.45 House remeasured and sq ft adjusted Michael Soo 7.4C..11B 758121 $478,043 $398,869 $79,174 09 - $773.23 House should have been taxed at 80% complete for 1999. M.I. Schottenstein 7.24P..57 758121 $198,641 $30,396 $168,245 22 - $2,863.53 House should not have been listed for 1999 because construction did not begin until after 1/1/99 Janet Baldwin 1.6.3 156219 $245,231 $186,914 $58,317 15 - $563.05 House should have been taxed at 65% complete for 1999. James Reynolds 2.11..5A 255082 $92,458 $88,372 $4,086 16 - $40.13 House remeasured and sq ft adjusted. Christina Harlon 7.90.A.1F 760342 $0 $74,358 $74,358 22 $1,265.58 Property should have been taxable for 1999 because exempt property sold to non- exempt owner prior to July 11 1999. Monty Johnson 7.22..4H 757936 $0 $43,424 $43,424 11 $513.71 Piedmont Electric sold tract to private indivdual in April 1999. Property valued different for utilities. Re- appriased for individual for 1999 because it sold before July 1,1 999. Francois Evans 3.6..58 356251 $20,040 $111,695 $91,655 03 $856.98 Billed as vacant lot. House should have been listed for 1999. W ,^y Original Corrected Difference Rate Financial Name Map Ref Tract # Assessment Assessment in Value Code Impact Reason for Adjustment David Squires 3.43..22 357610 $79,613 $72,879 $6,734 03 - $62.76 Clerical error in adjustment on land. Should be E -50, not E -30. Jennifer Swanson 7.4..35P 757039 $100,854 $242,132 $141,278 09 $1,346.38 House and barn put on parcel 7.4..35H by mistake when parcel split. Buildings should have been put on this parcel. (7.4..35P) Jennifer Swanson 7.4..35H 757038 $292,988 $157,170 $135,818 09 - $1,294.35 House and barn put on this parcel by mistake when parcel split. Buildings should be on parcel 7.4..35P William King 5.24..15A 553444 $385,554 $360,467 $25,087 09 - $239.08 Review of property indicated basement area percentage should be 50% and not 75% Anthony Wanjau 7.90.A.1E 760341 $0 $74,358 $74,358 22 $1,213.52 Property should have been taxable for 1999 because exempt property sold to non- exempt owner prior to July 1, 1999. William Gable 7.90.A.1 E 750984 $310,893 $271,197 $39,696 21 - $720.09 Design factor added to house by mistake. Removing design factor reduced value. Robert Giles 7.86.F.7 702295 $219,803 $190,193 $29,610 22 - $503.97 Appealed to Property Tax Commission. PTC reduced value. Elizabeth Bullen 7.109G..34 753371 $280,429 $263,902 $16,527 21 - $299.80 House remeasured and sq ft adjusted. William Clark 4.1.A.18 403120 $47,401 $0 $47,401 00 - $454.58 Bill should not have been generated for this Parcel. Tract was merged with another tract and billed correctly. ,^y LA Original Corrected Difference Rate Financial Name Map Ref Tract # Assessment Assessment in Value Code Impact Reason for Adjustment Chen, Yaa Pi 7.24P..28 756858 $215,117 $206,886 $8,231 22 - $140.10 Board of Equalization & Review made adjustment but new value was not rolled into billing before bills were mailed. Edward Back, Jr. 7.66F.F.4 741168 $99,535 $0 $99,535 22 - $1,700.04 Taxed in Orange County by mistake. Taxed correctly in Durham County. Dunnagin, Clifton 1.19..28 218758 $252,390 $251,338 $1,052 15 - $10.15 House remeasured and sq ft adjusted. Hill, B. R. 2.45...3R 239222 $176,574 $139,688 $36,886 00 - $353.74 House reported as 75% complete on 1999 abstract. Keyed at 100% complete by mistake. Blue Beacon Intl., Inc. 3.28..48 359742 $1,111,370 $415,090 $696,280 24 - $6,398.81 Clerical error in land pricing. Petro Shopping Ctrs. 3.28..11 359740 $671,796 $203,670 $468,126 24 - $4,302.08 Clerical error in land pricing. Petro Shopping Ctrs. 3.28..5 345278 $15,091 $43,090 $27,999 24 $257.31 Clerical error in land pricing. Petro Shopping Ctrs. 3.28..6 346595 $12,564 $34,410 $21,846 24 $200.77 Clerical error in land pricing. Petro Shopping Ctrs. 3.28..9 344374 $30,254 $137,640 $107,386 24 $986.88 Clerical error in land pricing. Petro Shopping Ctrs. 3.28..4 359735 $415,257 $171,897 $243,360 24 - $2,236.48 Clerical error in land pricing. Petro Shopping Ctrs. 3.28..4C 359737 $9,130 $3,410 $5,720 24 - $52.56 Clerical error in land pricing. Williams, Richard 7.151A..19 755217 $716,614 $664,797 $51,817 22 - $881.93 House appraised with 75% finished basement. Should be no finished bsmt. Gates, Wallace 7.113.6.11" 716331 $38,739 $0 $38,739 02 - $463.71 Same parcel billed on two accounts in error. LA 0 Original Corrected Difference Rate Financial Name Map Ref Tract # Assessment Assessment in Value Code Impact Reason for Adjustment Petro Shopping Ctrs. 3.28..12B 346331 $6,314 $14,539 $8,225 24 $75.58 Clerical error in land pricing. Stewart, Vincent 7.11D..19 757229 $423,377 $358,861 $64,516 04 - $791.61 House remeasured and sq ft adjusted. Centex Homes 7.24Q..20 756584 $283,875 $262,481 $21,394 22 - $364.13 House remeasured and sq ft adjusted. Petro Shopping Cntrs. 3.28..12 359738 $1,003,720 $375,040 $628,680 24 - $577.57 Clerical error in land pricing. Lookabill, Donna 6.35..27 651577 $11,125 $0 $11,125 01 - $108.69 Doublewide traded in 1998. New doublewide taxed correctly. Greason, Robert 6.8..56 655637 $330,425 $297,973 $32,452 10 - $312.52 Appriaser over estimated heated square feet area upstairs. Jenkins, Frances M. 7.49A..37 714402 $71,286 $0 $71,286 22 - $1,213.29 Transfer missed by Land Record Should be in name of Jill Shires Lopinski, Robert 7.107B.C.8 712884 $174,632 $82,935 $91,697 21 - $1,663.38 House only 25% complete on 1 -1 -99 Billed incorrectly at 100% complete. Davis, Emily 4.35.A.4 401903 $75,807 $0 $75,807 23 - $1,131.74 Transfer missed by Land Records Sould be in name of Clarene Bennett Bennett, James L. Jr. 4.38.B.4A 403057 $0 $27,013 $27,013 00 $259.06 Transfer missed by Land Records Bruman, Ronald 4.38.B.4A 403057 $27,013 $0 $27,013 - $259.06 Transfer missed by Land Records Borland, Samuel W. 2.31..413 259549 No Chg No Chg No Chg 16 - $21.04 Wrong Rate Code Borland, Samuel W. 12.31.AC I 259550 No Chg No Chg No Chg 1 16 $2.98 Wrong Rate Code 0 V Original Corrected Difference Rate Financial Name Map Ref Tract # Assessment Assessment in Value Code Impact Reason for Adjustment Borland, David K. 2.31.AD 259551 No Chg No Chg No Chg 16 $6.58 Wrong Rate Code Campbell, John 6.21.37 658447 No Chg No Chg No Cgh 11 $220.52 Wrong Rate Code Lee, Ozelle 1.4..3T 146719 $39,186 $18,548 $20,638 15 - $185.24 House remeasured and sq ft adjusted. Huskamp, Beth 7.25H..45 739990 $424,420 $415,733 $8,687 22 - $147.86 Storage Area included as heated area by mistake. Smith, Steven 1.7A..6 100857 $494,312 $418,250 $76,062 15 - $734.38 House remeasured and sq ft adjusted. Eskandari, Mansoor 7.40A..13 715256 $297,139 $292,685 $4,454 22 - $75.80 12x20 deck should not have been listed, because it never existed. Couch, Mae C. 5.25..108 546643 $33,027 $53,027 $20,000 09 $194.00 Homestead exemption no longer applicable (Owner deceased) Ray, Tolan 7.11.1 F 730516 $207,399 $186,599 $20,800 08 - $201.87 Barn with apartment only 20% complete on January 1, 1999. Billed incorrectly at 100% complete Imperiale Construction 4.4..40 452540 $343,089 $335,755 $7,334 00 - $70.34 House remeasured and sq ft adjusted. Cates, James 5.10..35 554233 $174,242 $158,813 $15,429 15 - $148.96 Two old houses torn down and removed from property prior to 111/99 Rolls, Sonny 7.1 B..6 722329 $92,117 $90,534 $1,583 00 - $15.18 House should not have been taxed with central heating and air. Hill, Robert 7.94.A.14 723642 $41,667 $0 $41,667 21 - $755.84 Mr. Hill deceased in 1998. Bill released and billed to new owner (Annie Hill Hrs.) V 00 Original Corrected Difference Rate Financial Name Map Ref Tract # Assessment Assessment in Value Code Impact Reason for Adjustment Bradsher, John D. 2.34..32C 232349 $0 $2,180 $2,180 00 $23.00 Single wide mobile home added to 1999 listing. Ball, David Wayne 1.26A..1 100552 $0 $6,950 $6,950 15 $73.81 1998 Triton Boat added to 1999 listing. Wong, Kwok 7.16E.A.9 714965 $359,262 $335,545 $23,717 07 - $282.35 House remeasured & sq ft adjusted Lingle, Darrell 2.4..12A 257056 $172,077 $152,337 $19,740 16 - $193.85 Outbuildings listed on wrong tract Barbour, Steven L. 1.22..6E 154253 $329,457 $264,557 $64,900 15 - $626.61 House remeasure and sq ft adjusted Back, Edward, Jr. 7.66F.F.4 221274 $99,535 $0 $99,535 22 - $1,694.09 Property should not have been taxed in Orange County. Located in Durham Co. - $28,964.49 00