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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: December 1, 2025 <br /> Action Agenda <br /> Item No. 8-e <br /> SUBJECT: Property Tax Release/Refund Request — Laura Jost Malahias <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Coates' Canons Blog — Appraisal vs Nancy Freeman, Tax Administrator, <br /> Clerical Error (919) 245-2735 <br /> Malahias Release/Refund Request <br /> North Carolina General Statute 105-381 <br /> North Carolina General Statute 105-380 <br /> Resolution <br /> Calculation of Valuation and Levy <br /> PURPOSE: To approve a resolution denying a request for release/refund of taxes submitted by <br /> Laura Jost Malahias. <br /> BACKGROUND: Each year, property owners can appeal their values prior to the adjournment of <br /> the Board of Equalization and Review (BOER). Once the BOER adjourns, the Assessor has no <br /> statutory authority to adjust the current assessments. For 2025 values, the BOER adjourned on <br /> July 31, 2025. <br /> On August 8, 2025, a data validation request was submitted through the Tax Office's Property <br /> Record Search website for Laura and Leon Malahias, PIN #9787353219, 103 Founders Ridge <br /> Drive in Chapel Hill. A County appraiser visited the property and made an adjustment to the <br /> square footage of the home based on the request, which would be effective for 2026 and years <br /> moving forward. During the visit, the property owner asked to know the difference in the square <br /> footage back to 2022, when the house was built. <br /> The property owner inquired about the process for a release/refund, and the appraiser explained <br /> that the situation would not qualify for a release/refund since it was an appraisal error, not a clerical <br /> error. The appraiser provided a copy of the Coates Canons blog post (attached) written by Chris <br /> McLaughlin from the UNC School of Government, as well as a copy of North Carolina General <br /> Statute 105-381, Taxpayer's Remedies. On September 30, 2025, the property owner submitted <br /> a request for release/refund to the Tax Office for review by the Board of County Commissioners. <br /> The property record indicates that the property was 25% complete for January 1, 2022, based on <br /> an appraiser visit that was prompted by a permit being issued in 2021 for the construction of the <br /> home. The property was marked 100% complete for January 1, 2023, after a site visit by a County <br /> appraiser who measured the new construction for tax property records. <br /> North Carolina General Statute (NCGS) 105-381(a) allows the refund and release of taxes only <br /> under very limited circumstances, including clerical error. In the 1997 case, Ammons vs. Wake <br />