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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: September 4, 2025 <br /> Action Agenda <br /> Item No. 8-c <br /> SUBJECT: Property Tax Releases/Refunds <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution Nancy Freeman, Tax Administrator, <br /> Release/Refund Data Spreadsheet (919) 245-2735 <br /> PURPOSE: To consider adoption of a resolution to release property tax values for twenty-nine <br /> (29) taxpayers with a total of thirty-six (36) bills that will result in a reduction of revenue. <br /> BACKGROUND: The Tax Administration Office has received twenty-nine taxpayer requests for <br /> release or refund of property taxes. North Carolina General Statute 105-381(b), "Action of <br /> Governing Body", provides that "upon receiving a taxpayer's written statement of defense and <br /> request for release or refund, the governing body of the Taxing Unit shall, within 90 days after <br /> receipt of such a request, determine whether the taxpayer has a valid defense to the tax imposed <br /> or any part thereof and shall either release or refund that portion of the amount that is determined <br /> to be in excess of the correct liability or notify the taxpayer in writing that no release or refund will <br /> be made". North Carolina law allows the Board to approve property tax refunds for the current <br /> and four previous fiscal years. <br /> FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of <br /> $52,246.26 to Orange County, municipalities, and special districts. Of this total, the impact on the <br /> County's portion of the taxes is $44,411.25. The financial impact year to date for FY 2025-2026 <br /> is $52,246.26. The Tax Assessor recognized that refunds could impact the budget and accounted <br /> for these in the annual budget projections. <br /> ALIGNMENT WITH STRATEGIC PLAN: This item supports: <br /> • MISSION STATEMENT: Orange County is a visionary leader in providing governmental <br /> services valued by our community, beyond those required by law, in an equitable, <br /> sustainable, innovative, and efficient way. <br /> • GUIDING PRINCIPLE — STEWARDSHIP AND ADVOCACY: We make proactive data- <br /> supported decisions and advocate to local, state, and Federal governments in response to <br /> our community's needs in a way that best utilizes our resources. <br /> • GUIDING PRINCIPLE — SOCIAL JUSTICE: We reject oppression and inequity by <br /> ensuring fair and equitable treatment of all people. <br /> RECOMMENDATION(S): The Manager recommends that the Board approve the attached <br /> resolution approving these property tax release/refund requests in accordance with North Carolina <br /> General Statute 105-381. <br />