Agenda - 01-23-2018 8-e - Property Tax Refund Request – 107 Boulder Lane, Chapel Hill

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ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 23, 2018 SUBJECT: Property Tax Refund DEPARTMENT: Tax Administration ATTACHMENT(S): Memorandum NC General Statute 105 -381 uest — 107 Boulder Lane. Ch Action Agenda Item No. 8 -e Hill INFORMATION CONTACT: Dwane Brinson, Tax Administrator, (919) 245 -2726 1 PURPOSE: To consider a refund request for the property owned by Ms. Doris Tippens at 107 Boulder Lane, Chapel Hill. BACKGROUND: In 2016 it was discovered that the exterior measurements for 107 Boulder Lane, Chapel Hill were recorded incorrectly many years ago. Upon the discovery, tax office records were corrected for the 2017 tax year and forward. The Tax Administrator and County Attorney view this as a clerical error, and advised the taxpayer that a refund of five years could be recommended to the Board of County Commissioners (BOCC). Mr. Tom ODwyer, Power of Attorney for Ms. Tippens, has requested that all affected years (dating back to the 2005 purchase) be refunded in addition to interest. The Tax Administrator and County Attorney have expressed to Mr. ODwyer that such a request is not supported by State law. On September 5, 2017, Mr. ODwyer addressed the BOCC and provided an analysis showing the contended amount of revenue Ms. Tippens would lose as a result of processing the refund for only five years. Staff believes this analysis may be flawed in that it assumes the increase in value from 2008 to 2009 was the result of the square footage error. However, the value increase was actually due to the 2009 revaluation as the square footage error existed many years prior. FINANCIAL IMPACT: Staff has calculated a total recommended refund amount of $1,678.89 for the five year period. SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated with this item. RECOMMENDATION(S): The Manager recommends that the Board approve a statutorily - supported refund for tax years 2012, 2013, 2014, 2015 and 2016.