Agenda 03-05-2026; 8-b - Motor Vehicle Property Tax Releases-Refunds

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4 BOCC REPORT - REGISTERED MOTOR VEHICLES MARCH 5, 2026 ORANGE COUNTY ACCOUNT BILL ORIGINAL ADJUSTED FINANCIAL TAX NAME NUMBER YEAR VALUE VALUE IMPACT IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION Boer Brothers Heating&Cooling LLC 88218603 2025 26,959 26,959 (160.37) 0.00 "Situs error(illegal tax) Bryan, David 89277629 2025 26,300 500 (331.84) (164.68) Antique plate(property classification) Golden,Adam 88988934 2025 381,000 500 (5,142.46) (2,428.73) Antique plate(property classification) Oxendine,Andrea 59706492 2020 20,203 20,203 (200.19) 0.00 *Situs error(illegal tax) (5,834.86) (2,593.41) TOTAL Adjustment Descriptions Clerical error G.S. 105-381(a)(1)(a):e.g. when there is an actual error in mathematical calculation. Illegal tax G.S. 105-381(a)(1)(b):e.g. when the vehicle should have been billed in another county, an incorrect name was used, or an incorrect rate code was used. Tax levied for an illegal purpose G.S. 105-381(a)(1)(c):e.g. charging a tax that was later deemed to be impermissible under State law. Appraisal appeal G.S. 105-330.2(b):e.g.reduction in value due to excessive mileage or vehicle damage. *Situs error:An incorrect rate code was used to calculate bill. Value remains constant but bill amount changes due to the change in specific tax rates applied to that physical location. Classification GS 105-330-9(b):e.g.Antique automobiles are designated a special class of property under the NC Constitution. The spreadsheet represents the financial impact that approval of the requested release or refund would have on the principal amount of taxes. Approval of the release or refund of the principal tax amount also constitutes approval of the release or refund of all associated interest, penalties,fees,and costs appurtenant to the released or refunded principal tax amount. January 16,2026 thru February 13,2026