8-e - Property Tax Refund Request – 107 Boulder Lane, Chapel Hill

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A refund of greater than five years is not supported by State property tax law. Rather, case notes of the statute go on to clarify by stating (summarized): The demand for return of taxes must be made within the prescribed time after payment (5 years), and it was held that the statute applied to all taxes, that the remedy provided was exclusive, and that a failure to make demand within the time prescribed was fatal to the right to maintain an action to recover the taxes. The requirement of making a demand within the prescribed time is mandatory. Refund Analysis For the statutorily-affected tax years of 2012-2016, the tax assessment for 107 Boulder Lane would have been $237,300 instead of $258,413 had the property record reflected the more accurate 1,336 square feet instead of 1,784 square feet. Applying the corresponding tax rates for each year and each jurisdiction, this results in a 5-year refund amount of $1,678.89. Figure 1: Tax Office Analysis below shows this illustration. Figure 1: Tax Office Analysis Figure 2 below provides an expanded analysis showing the difference in billed amount for tax years 2006-2016, which includes all tax years the property has been owned by Ms. Doris Tippens. The difference between the recommended refund of five years and the taxpayer’s request of full restituation is $1,755.58. Figure 2: Tax Office Analysis – Expanded 3