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Board of Equalization and Review

Orange County · Board of Equalization & Review
Monday, May 5, 2025

Regular meeting Tax rate and revaluationEthics and transparency

Agenda document Minutes Watch Meeting recap

What's on this agenda

Orange County's Board of Equalization and Review convened for 2025 on 5 May, opened for appeals, and set its calendar: sittings from late May through 31 July before adjournment, then post-adjournment dates running to mid-December. It heard one appeal, from Montgomery Farm Ventures LLC, and took a briefing on its power to compromise taxes under GS 105-312(k).

Summarized from the published agenda. Read the agenda itself before acting on it.

Meeting recap

What happened, drawn from the records published after the meeting. Minutes

The board waived the full $1,234.66 in late listing penalties charged to Montgomery Farm Ventures LLC. A county discovery issued in March 2024 found improvements unlisted for the 2019 to 2023 tax years and produced bills totalling $5,567.22 including penalties for each year. The company's attorney argued it had paid taxes on property it did not own from 2019 to 2021, had no notice the assessment was wrong, and paid the newly discovered bills promptly. The principal on the 2019 to 2022 bills had already been paid, leaving only the penalties. The board voted unanimously to compromise all of them.

Staff briefed the board on the compromise power itself. The commissioners have delegated it under GS 105-312(k), and a 2016 policy advisory sets out when it may be used. Staff noted that a board member who violates the statute can be held personally liable for the taxes compromised.

The board adopted both its pre-adjournment and post-adjournment calendars without objection. Sittings run 1 to 5 p.m. with fifteen minutes per appeal. The tax administrator also gave the board the revaluation presentation the office has been taking to community meetings.

How the votes went

Three votes, none opposed: the pre-adjournment calendar, the post-adjournment calendar, and compromising the Montgomery Farm Ventures penalties in full.

From the published minutes.

Speaking at this meeting

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Agenda items (10)

Procedural · 6Discussion item · 3Presentation · 1
  1. I Administer Oaths of Office/Disclosure Statements
    Procedural
  2. II Call to Order convening of the 2025 Board of Equalization and Review
    Procedural
    Convened 1:02 pm
  3. III Open the Board to accept new appeals for 2025
    Procedural Tax rate and revaluation
    Opened
  4. IV Approval of 2025 Pre-Adjournment Board meeting dates
    Procedural
    Sittings in late May, June and July, with adjournment on 31 July.
    Accepted without objection
  5. V Approval of 2025 Post Adjournment Board meeting dates
    Procedural
    Sittings from August through mid-December.
    Accepted without objection
  6. VI Discussion on the Board's responsibility under NCGS 105-312(k)
    Discussion item Ethics and transparencyTax rate and revaluation
    The commissioners have delegated the power to compromise taxes to this board. A 2016 policy advisory sets the circumstances. Staff noted a member who violates the statute can be personally liable for the taxes compromised.
  7. VII Presentation on Revaluation
    Presentation Tax rate and revaluation
    The tax administrator gave the board the revaluation presentation the office has been using at community meetings.
  8. VIII Discussion on meeting format
    Discussion item
    Sittings run 1 to 5 p.m. with fifteen minutes allotted to each appeal.
  9. X Appeal Hearing - Montgomery Farm Ventures LLC
    Discussion item Tax rate and revaluation
    A request to compromise $1,234.66 in late listing penalties arising from a discovery of unlisted improvements for the 2019 to 2023 tax years. The company said it had paid taxes on property it did not own from 2019 to 2021, had no notice the assessment was wrong, and paid the discovery bills promptly.
    Penalties compromised in full, unanimously
    • Pin 9862504766 · no matching parcel on file
    • Pin 9862418214 · Benton Marla · assessed $657,900
  10. XI Adjournment
    Procedural
    Adjourned 2:23 pm

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