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4 <br /> On Thu, Apr 13, 2023 at 1:49?PM Nancy Freeman <br /> <nfreeman@orangecountync.gov> wrote: <br /> Good afternoon Mr. Busby and Chair Bedford, <br /> Mr. Busby, as Real Property Manager Roger Gunn explained to you in <br /> response to your email of March 16, North Carolina General Statutes <br /> (NCGS) allow for refunds only in limited situations. These are explained <br /> in NCGS 105-381 (a) (1) : <br /> § 105-381. Taxpayer' s remedies. <br /> (a) Statement of Defense. - Any taxpayer asserting a valid <br /> defense to the enforcement of the collection of a tax assessed upon his <br /> property shall proceed as hereinafter provided. <br /> (1) For the purpose of this subsection, a valid defense shall <br /> include the following: <br /> a. A tax imposed through clerical error; <br /> b. An illegal tax; <br /> C. A tax levied for an illegal purpose. <br /> Your square footage error is not a clerical error, it is considered an <br /> appraisal error, and is not entitled to a refund according to this <br /> statute. A clerical error must be apparent from the record, such as a <br /> transcription error (example would be recording 6,200 square feet instead <br /> of 2, 600 square feet) . <br /> As you stated, and verified by the North Carolina Department of Revenue, <br /> refunds requested of our office must be approved by the Board of County <br /> Commissioners (BOCC) . However, our office would not recommend a refund in <br /> your situation to the BOCC because it does not meet the requirements of <br /> the statute. I have attached an opinion from Chris McLaughlin, Associate <br /> Professor of Public Law and Government at the UNC School of Government, <br /> that will help to explain why we are unable to recommend your request for <br /> refund. <br /> You are correct that the square footage of improvements (in this case, <br /> your home) are not included on the annual tax bill. As there are multiple <br /> factors that determine the value of a property, including but certainly <br /> not limited to land value and improvement value, there is not sufficient <br /> room on the annual bill for a full description of each property. <br /> That information is available on our website, and we encourage property <br /> owners to review their property record online, which includes an option <br /> to report a data issue. We send annual listing forms each January for <br /> property owners to notify us of changes to their property. The listing <br /> form includes instructions for reviewing your property' s detailed data <br /> online. Our appraisal staff is also available to discuss the details of <br /> your property during business hours at 919-245-2100, option 2 . <br /> Orange County conducts a revaluation every four years. Revaluation is a <br /> process by which all property tax assessments in Orange County are <br /> reassessed to their market value as of the revaluation date. The <br /> most recent revaluation date was January 1, 2021 . The data validation <br /> form you recently received is part of the process we use to update and <br /> correct our records in preparation of the upcoming revaluation, which <br /> will be effective January 1, 2025. The change in value for your 2021 tax <br /> bill was not limited to the change in square footage due to the one- <br />