Orange County NC Website
Browse       Search
3 <br /> REQUEST FOR PROPERTY TAX REFUND <br /> John C. Guibert and Judith K. Guibert <br /> 4316 Arrowhead Trail; Hillsborough,NC 27278 (PIN#9857757373) <br /> March 13,2019 <br /> Purpose <br /> The purpose of this document is to submit to the Orange County Board of County <br /> Commissioners, in accordance with NC General Statute 105, a formal request for a tax refund for <br /> the overcharge and overpayment of property taxes levied by Orange County for Property Tax <br /> Years 2014, 2015, 2016, 2017, and 2018. (In this regard,we have assumed that the Board of <br /> County Commissioners is the"Governing Body" for the Orange County Tax Unit.) <br /> The property taxes in question are associated with the property owned by John C. Guibert and <br /> Judith K. Guibert,which is located at 4316 Arrowhead Trail in Hillsborough,NC 27178 (PIN# <br /> 9857757373). We purchased this property in October 2002. It has been our primary residence <br /> since September 2003. <br /> Summary <br /> • Due to a series of errors by multiple parties, including Orange County, ever since we <br /> purchased this property in October 2002 we have been taxed for property that we did not <br /> own. The undisputed owner of such property—Lake Orange Inc. —has also been taxed <br /> for the property in question,thus"double taxation"has occurred for a long time and <br /> continues to occur. Orange County staff has been aware of this situation for a very long <br /> time. <br /> • We learned of this situation in late July 2018 and immediately commenced action to <br /> resolve it. These actions led to the conduct of a new survey of our property that was <br /> recorded with the County on February 19, 2019. <br /> • Based on that survey, we now know the exact amount/size of the land on our Lot <br /> (Arrowhead Lot 10)that is owned by Lake Orange Inc. and NOT owned by us. The <br /> amount/size of such land is 0.37 acres,which is19.5% of the total Arrowhead Lot 10 size <br /> of 1.90 acres. This represents a 19.5%reduction in both the amount/size and the <br /> valuation of the land that we have been taxed on up to this point. <br /> • Based on this knowledge, we have calculated the amount of the property tax overbilling <br /> and overpayment that we have experienced during the Tax Years 2014, 2015, 2016, <br /> 2017, and 2018 when we were billed/taxed as if we owned the above-mentioned 0.37 <br /> acres. <br /> • The purpose of this letter is to formally request tax refunds for each of these five years. <br /> • We understand that,by statute,we can only go back 5 years to obtain a refund for <br /> overpayment of property tax bills. If that understanding is incorrect and we can go back <br /> further,we request that we be informed so that we can augment this request. <br /> • The total amount of tax refund requested=$1,658.15 for overbilling and overpayment in <br /> tax years 2014-2018. Information on the calculation of this amount if presented herein. <br /> • We are not sure if we are also entitled to payment of interest on these overpayments,but, <br /> if so, we request such payment at the statutory rate of 6%. <br /> Table 1 provides information on the calculated amounts of tax refunds requested for each year. <br /> 1 <br />