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<br />ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date:October 7, 2025 <br /> Action Agenda <br /> Item No.8-c <br /> <br />SUBJECT: Property Tax Releases/Refunds <br /> <br />DEPARTMENT: Tax Administration <br /> <br /> <br />ATTACHMENT(S): <br />Resolution <br />Release/Refund Data Spreadsheet <br /> <br /> <br />INFORMATION CONTACT: <br />Nancy Freeman, Tax Administrator, <br />(919) 245-2735 <br /> <br />PURPOSE: To consider adoption of a resolution to release property tax values for twenty-two <br />(22) taxpayers with a total of twenty-two (22) bills that will result in a reduction of revenue. <br /> <br />BACKGROUND: The Tax Administration Office has received twenty-two (22) taxpayer requests <br />for 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 /> <br />FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of <br />$201,242.01 to Orange County, municipalities, and special districts. Of this total, the impact on <br />the County’s portion of the taxes is $101,118.30. The financial impact year to date for FY 2025- <br />2026 is $253,488.27. The Tax Assessor recognized that refunds could impact the budget and <br />accounted for these in the annual budget projections. <br /> <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 <br />We make proactive data-supported decisions and advocate to local, state, and Federal <br />governments in response to our community’s needs in a way that best utilizes our <br />resources. <br /> GUIDING PRINCIPLE – SOCIAL JUSTICE <br />We reject oppression and inequity by ensuring fair and equitable treatment of all people. <br /> <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 />1