_____________________________________________________________________
Item
Title: Tax Committee Recommendations for
Value Adjustments, Late-Filed Applications, Collections Refunds and Tax
Collections Report
Specific
Action Requested:
That the Board
of Commissioners approve
the attached recommendations by the Tax Committee.
Item
Summary:
If any taxpayer believes he/she has been billed incorrectly,
he/she can request relief. A tax committee made up of Emmett Curl, Wake County
Revenue Director and clerk to the committee; Melinda Canady, Wake County
Finance Director; Richard Epps, City of Raleigh; and Shelley Eason, Wake County
Attorney, meets on the third Thursday of each month at 9 a.m. in the County Manager's
Office Conference Room to review requests and make a recommendation to the
Board of Commissioners. This meeting is publicized and the public is invited.
Attached are the guidelines the Tax Committee follows in
recommending relief or not relieving penalties and interest. The Tax Committee requests that the Board approve the
attached recommendations for value adjustments, late-filed applications,
collections refunds and tax collections report.
The Committee presents a document to the Wake County Board of
Commissioners each month for approval, showing the name of the taxpayer,
description of property, account number and year for, kind of tax being
appealed, recommendation by the Tax Committee and automatic relief code, if
applicable. When approved, the County Manager’s Office forwards a copy to any
municipality that has items for its approval.
Some of the reasons taxpayers may have a problem with their tax
bills are:
1.
They were
penalized for listing after January 31.
2.
They paid
their bill late and are requesting relief from the interest.
3.
They take
exception to the value placed on their property.
4.
They have
undergone audits of business personal property and have been penalized for
failure to list.
5.
They have
requested exemption on property and have failed to make an application during
the regular listing period and are requesting approval as a late-filed
application.
6.
Occasionally,
property taxes are either overpaid or are paid twice and a refund is requested.
Attachments:
2)
Executive Summary of Recommendations from Tax
Committee
3)
Wake County Foreclosure Progress Report
4)
Municipal Comparison Report
5)
Wake County Report of Collections
6)
Requests for Relief of Penalties
8)
Special Situations and Value Adjustments
10)
Appeal Summary