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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: December 7, 2020 <br /> Action Agenda <br /> Item No. 6-b <br /> SUBJECT: Extension of 2021 Tax Listing Period <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution Nancy T. Freeman, Tax Administrator <br /> North Carolina General Statute 105-307 (919) 245-2735 <br /> PURPOSE: To consider extending the 2021 Tax Listing Period until February 28, 2021 and <br /> approving a resolution for the extension. <br /> BACKGROUND: North Carolina General Statute 105-307(a) establishes that the annual tax <br /> listing period begins on the first business day of January and ends on January 31. It also allows <br /> for the County Board of Commissioners to extend the time during which property is to be listed <br /> for taxation by resolution. <br /> Due to current public health concerns related to the COVID-19 Pandemic, the Tax Administration <br /> office doors are currently closed, the number of staff in the office is kept to approximately half, <br /> and taxpayer entrance is limited to ensure that we help mitigate the spread of the virus. Because <br /> of this, we anticipate that taxpayers will need additional time to obtain assistance with completing <br /> and with submitting their 2021 listing forms. <br /> For those who do not intend to visit the office for assistance, staff is available by phone, email, <br /> regular mail and chat. As always, the listing forms may be mailed and may be placed in the drop <br /> box located outside the main entrance to the Tax Office in Hillsborough. <br /> Each year there is a significant number of taxpayers who request in-person assistance to <br /> complete the forms. The number of in-person visits averages 20 per day for the month of January. <br /> In addition, on average, 20 people per day drop off the forms, and although a lengthy visit is not <br /> required, they do request that their form be reviewed when submitting it. For 2021, we anticipate <br /> that the requests for in-person assistance will increase, especially for businesses whose day-to- <br /> day activities have been altered significantly by the impact of the pandemic. To ensure that we <br /> are able to provide assistance to all taxpayers who indicate a need, and keep staff and taxpayers <br /> as safe as we can, we are requesting that the tax listing period be extended. <br /> FINANCIAL IMPACT: There is no Orange County Financial Impact associated with this item. <br />