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