Agenda - 06-15-2021; 6-d - Extension of 2021 Formal Appeals Period

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1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: June 15, 2021 Action Agenda Item No. 6-d SUBJECT: Extension of 2021 Formal Appeals Period DEPARTMENT: Tax Administration ATTACHMENT(S): INFORMATION CONTACT: Table Showing Frequency of Appeal Nancy T. Freeman, Tax Administrator, Submission (919) 245-2735 North Carolina General Statute 105-322 Proposed Resolution PURPOSE: To consider a proposed resolution extending the 2021 formal appeals period from June 30, 2021 to September 1, 2021 by delaying of the adjournment of the 2021 Board of Equalization and Review (BOER) in order to provide additional time for property owners to appeal the value of their real property in a revaluation year. BACKGROUND: The Tax Office completed its countywide revaluation of real property as of the appraisal date of January 1, 2021. Notices were mailed to property owners on March 24, 2021. The entire appeals period, including both informal and formal appeals periods, began when the notices were received in March, and is scheduled to end when the BOER adjourns on June 30, 2021 . After the revaluation notices were mailed, local community leaders of the Northside Neighborhood Conservation District in Chapel Hill brought to the attention of the Tax Assessor's Office that there were possible inequities in the values of some properties located in the Northside Neighborhood Conservation District and other neighborhood conservation districts in Chapel Hill due to the use restrictions in these districts. These community leaders requested the Board extend the period for taxpayers to file informal appeals for the valuations of their properties. The informal appeals period began with the mailing of the revaluation notices in March, and statutorily ended upon the convening of the BOER on Monday, May 3, 2021. In accordance with North Carolina General Statute (N.C.G.S.) 105-322(c), there is no option to extend the informal appeals period past the convening of the Board of Equalization and Review, which statutorily must convene no later than the first Monday in May. An option that is available is to extend the formal appeals period past its current June 30, 2021 adjournment date. N.C.G.S. 105-322(e) states that in a revaluation year the BOER shall complete its duties no later than December 1, meaning that the current adjournment date could be extended.