Agenda - 09-02-2021; 7-a - Update on 2021 Appeals Process

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1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 2, 2021 Action Agenda Item No. 7-a SUBJECT: Update on 2021 Appeals Process DEPARTMENT: Tax Administration ATTACHMENT(S): INFORMATION CONTACT: UNDER SEPARATE COVER Nancy T. Freeman, Tax Administrator, PowerPoint Presentation 919-245-2735 (To be Provided Prior to or at the Meeting) PURPOSE: To receive a report on the progress of the 2021 Appeals Process. BACKGROUND: 2021 is a Revaluation year, and in March 2021, the Notices of Revaluation were mailed to property owners. Property owners have the right to appeal their value each year, and it is especially important in a revaluation year when values are adjusted to current fair market value per NC General Statute 105-286 to equalize and redistribute the County's tax base. Soon after the Notices were mailed, community leaders in the area brought inconsistencies in the valuation of properties within neighborhoods, including Chapel Hill's Northside Neighborhood Conservation District and other conservation districts in the Chapel Hill area, to the attention of the Tax Assessor and the Board. Community leaders also expressed concerns that the established appeal period did not allow enough time for property owners to appeal, citing the need to provide assistance for property owners not familiar with the process and the constraints of the current pandemic. By resolution approved on June 15, 2021, the Board of Commissioners directed the Tax Assessor to extend the Board of Equalization and Review's adjournment date from June 30 to September 1 , 2021 . This action extended the formal appeals period until September 1 , 2021. Many of the properties located in the Northside Neighborhood Conservation District submitted value appeals. After reviewing these properties, and considering information provided by leaders of the Jackson Community Center about the neighborhood conservation districts, the Tax Assessor approached the Board of Equalization and Review (BOER) to exercise its power and duties as noted in NC General Statute 105-322(g)(1)(b,c,d) and request the Tax Office review the remaining properties in the Northside neighborhoods that were not appealed, and make any necessary corrections to these properties and their values to be consistent with the actions taken on properties within the Northside neighborhoods that were appealed. The BOER requested the additional review at its July 28, 2021 meeting.