Orange County NC Website
18 <br /> 1 Chair Price said she the State and Federal governments are still working on allocations, <br /> 2 and if the County can get money for broadband from the state or federal government, she does <br /> 3 not want to take it from County funding now. <br /> 4 Commissioner Greene said there will be so many millions of dollars needed for <br /> 5 broadband, and $5 million is just a good faith commitment of the County. <br /> 6 Chair Price said broadband was probably a bad example to use. She said she wants to <br /> 7 have funding for the arts in year 1, regardless of which option is chosen. <br /> 8 <br /> 9 A motion was made by Commissioner McKee, seconded by Commissioner Hamilton, to <br /> 10 approve Attachment 1 of American Rescue Plan Act funds to be distributed for use upon <br /> 11 adoption of this abstract with the addition of$100,000 for the Arts Commission. <br /> 12 <br /> 13 Roll call ensued <br /> 14 <br /> 15 VOTE: Ayes, 5 (Commissioner McKee, Commissioner Hamilton, Commissioner Fowler, <br /> 16 Commissioner Bedford, and Chair Price); Nays, 2 (Commissioner Greene, Commissioner <br /> 17 Dorosin) <br /> 18 <br /> 19 <br /> 20 d. Extension of 2012 Formal Appeals Period <br /> 21 The Board considered and approved a proposed resolution extending the 2021 formal <br /> 22 appeals period from June 30, 2021 to September 1, 2021 by delaying of the adjournment of the <br /> 23 2021 Board of Equalization and Review (BOER) in order to provide additional time for property <br /> 24 owners to appeal the value of their real property in a revaluation year. <br /> 25 <br /> 26 BACKGROUND: <br /> 27 The Tax Office completed its countywide revaluation of real property as of the appraisal date of <br /> 28 January 1, 2021. Notices were mailed to property owners on March 24, 2021. The entire <br /> 29 appeals period, including both informal and formal appeals periods, began when the notices <br /> 30 were received in March, and is scheduled to end when the BOER adjourns on June 30, 2021. <br /> 31 <br /> 32 After the revaluation notices were mailed, local community leaders of the Northside <br /> 33 Neighborhood Conservation District in Chapel Hill brought to the attention of the Tax Assessor's <br /> 34 Office that there were possible inequities in the values of some properties located in the <br /> 35 Northside Neighborhood Conservation District and other neighborhood conservation districts in <br /> 36 Chapel Hill due to the use restrictions in these districts. These community leaders requested the <br /> 37 Board extend the period for taxpayers to file informal appeals for the valuations of their <br /> 38 properties. <br /> 39 <br /> 40 The informal appeals period began with the mailing of the revaluation notices in March, and <br /> 41 statutorily ended upon the convening of the BOER on Monday, May 3, 2021. In accordance with <br /> 42 North Carolina General Statute (N.C.G.S.) 105-322(c), there is no option to extend the informal <br /> 43 appeals period past the convening of the Board of Equalization and Review, which statutorily <br /> 44 must convene no later than the first Monday in May. <br /> 45 <br /> 46 An option that is available is to extend the formal appeals period past its current June 30, 2021 <br /> 47 adjournment date. N.C.G.S. 105-322(e) states that in a revaluation year the BOER shall <br /> 48 complete its duties no later than December 1, meaning that the current adjournment date could <br /> 49 be extended. <br /> 50 <br />