Orange County NC Website
Q* 8 <br /> the structure . The review authority extends to the boundaries of the designated site, <br /> including the grounds . Commission approval is not required for routine maintenance or <br /> involve a change in design, material , or appearance . Furthermore , <br /> repairs that do not <br /> HPC approval is not required for changes certified by the Building Inspector to be <br /> necessary for public safety . <br /> Appeal of HPC Decision. A property owner whose application for a COA is denied by <br /> the Historic Preservation Commission may appeal to the Board of Adjustment . The HPC <br /> cannot deny a certificate of appropriateness for demolition or relocation of a landmark; <br /> however, it may delay the action for up to one year . <br /> Compliance and Enforcement. A property owner who makes unauthorized exterior <br /> changes to a landmark will be in violation of a County ordinance . The HPC , through the <br /> Board of Commissioners , may seek a court order to prevent an unauthorized change or to <br /> correct a change that has already occurred . Remedies may include fines and jail <br /> sentences , and any other remedy authorized by the North Carolina General Statutes . The <br /> HPC may also recommend ` de -designation ' of the property, which would result in a tax <br /> penalty . The Planning and Inspections Department will be responsible for enforcing <br /> landmark designation ordinances . <br /> Incentives to Property Owners . In planning parlance , historic landmark designation <br /> uses the " carrot and stick" approach to encourage participation among qualified property <br /> owners . The " stick" , of course, is the aforementioned requirement for certificate of <br /> appropriateness application and HPC review. The principal " carrot" of landmark <br /> designation is the fifty percent tax deferral . <br /> The Fifty Percent Tax Deferral . Properties designated as historic landmarks are treated as <br /> a special class of property under state law (NCGS Chapter 105 , Section 105 -278 ) . They <br /> are taxed on the basis of fifty percent of their true value as determined by the Tax <br /> Assessor . <br /> Designated historic landmarks are automatically eligible for the tax deferral under state <br /> law . Payment of property tax on the designated landmark, now calculated as the <br /> difference between the tax based on the property ' s full value and the tax based on fifty <br /> percent of actual value, is deferred as long as the property ' s historic integrity is <br /> maintained . <br /> To receive the tax deferral , the owner of a designated landmark must apply to the Tax <br /> Assessor for reduced valuation of the property . The reduction in value applies only to <br /> real property (land and structures) . The property owner will remain eligible for the tax <br /> deferral as long as the historical or architectural integrity of the landmark is maintained . <br /> If the property loses its eligibility for the tax deferral, the owner must pay the deferred <br /> taxes for the current year and the three preceding years , plus interest . <br /> The fifty percent tax deferral is an important element in historic preservation programs in <br /> North Carolina, reflecting the belief of the General Assembly and local governments that <br /> 3 -2 <br />