Agenda 04-05-22; 7-a - Report on 2021 Tax Appeals Results

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1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: April 5, 2022 Action Agenda Item No. 7-a SUBJECT: Report on 2021 Tax Appeals Results DEPARTMENT: Tax Administration ATTACHMENT(S): INFORMATION CONTACT: PowerPoint Presentation Nancy Freeman, Tax Administrator, (919-245-2735) PURPOSE: To receive a report on the results of the 2021 Appeals Process. BACKGROUND: 2021 was a Revaluation year, and in March 2021, the Notices of Revaluation were mailed to property owners. Due to public concerns, the Board of Commissioners approved a resolution at the June 15, 2021 Business meeting to extend the adjournment date of the Board of Equalization and Review (BOER) until September 1, 2021, extending the corresponding appeal period as well. Based on information brought to the Tax Office by community leaders, and additional research by the Tax Office, the BOER directed the Tax Office on July 28, 2021 to review the additional properties in the Northside area because of use restrictions in the area. The BOER adjourned on September 1, 2021 and held post-adjournment hearings through mid- December 2021. As of December 16, 2021, all Decision Notices for 2021 formal appeals were completed and mailed. Appellants had a 30-day window from the date of the decision notice to appeal to the North Carolina Property Tax Commission (NCPTS). This report provides the results of the 2021 appeals, and the effects of the additional time provided by the extension of the 2021 appeal period. It also provides the results of the neighborhood conservation districts review. It should be noted that a value appeal initiates a review of the property by the assigned appraiser, who will correct inaccuracies in the property record and adjust the value of the property accordingly through application of the approved Schedule of Values. Any resulting change in value may coincide with the appellant's opinion of value or be less or greater than the appellant's