From: Roger Gunn <rgunn@orangecountync.gov>
Date: June 13, 2018 at 5:34:54 PM EDT
To: Matt Durning <matthew.durning@gmail.com>
Cc: “Kelly G. Wells” <kwells@orangecountync.gov>
Subject: RE: Craig property in Bolin Forest
Matt
Attached is the 2003 plan as requested.
Roger
Roger Gunn, Chief Appraiser
Orange County Tax Office
Phone: (919) 245-2118
Fax: (919) 644-3091
Email: rgunn@orangecountync.gov
From: Matt Durning [mailto:matthew.durning@gmail.com]
Sent: Wednesday, June 13, 2018 12:09 PM
To: Roger Gunn
Cc: Kelly G. Wells
Subject: Re: Craig property in Bolin Forest
Roger,
This is incredibly helpful and I cannot thank you enough for the prompt and thorough reply.
One follow-up question: is it possible for us to obtain a copy of the 2003 forest management plan your office has on file for Mr. Craig’s properties? We believe it is in the public interest to know how his previous intentions for the property, outlined in that 2003 plan, compare or contrast with the plan that the NC Forest Service drew up for him in Dec 2017.
Many thanks again and I look forward to meeting you. If you or Kelly are able to attend our community meeting next Thursday, June 21st, at 7pm at Smith Middle School, we’d love to have you there.
All the best,
Matt
Matt Durning
Documentary Director | Shooter | Producer | Editor
Doc Reel: https://vimeo.com/120126506
Interview Reel: https://vimeo.com/120156137
On Wed, Jun 13, 2018 at 12:04 PM, Roger Gunn <rgunn@orangecountync.gov> wrote:
Matt,
I’ll attempt to answer your questions but not necessarily in the order in which you asked. I cannot say with complete certainty that no one in our office had any communication with Mr. Craig over the last few years that would have informed him or led him to believe that he is at risk of losing his PUV status because one of his relatives works for the Tax Office, and I have no idea what private conversations may have occurred between them. However, I can say with 100% certainty that neither I nor Kelly Wells (who assists me in administering the PUV program) have had any direct or indirect communication with Mr. Craig regarding any of his properties.
With regard to formal steps that our office would take in terms of alerting a landowner that he/she is at risk of losing PUV status, that would generally occur if a complaint was filed against the landowner for non-compliance (e.g. a complaint against a landowner receiving agricultural present use value who has not farmed a property in years) or if the property was selected for an audit, which counties are authorized to conduct. In either a compliance review or audit situation, the landowner would be required to provide evidence of adherence with the provisions of the PUV program for whatever use is receiving PUV (agricultural, horticultural, forestry), and in the compliance review or audit letter, we would warn the landowner that failure to supply the requested information within a certain time period would result in the property’s removal from the PUV program. Neither of the two properties you referenced have been subject to any recent compliance reviews or audits.
Mr. Craig must have independently made the decision to have the NC Forest Service write a forestry management plan last December as our office did not formally request that he do so. Mr. Craig has a 2003 forestry management plan on file with our office that covers the two referenced parcels. However, it is common for landowners receiving forestry PUV to update their forestry management plans as their objectives change, but a copy of the December 2017 plan has not been forwarded to our office. A basic requirement of the PUV program for forestry use is that there be a written forestry management plan for the 20 or more wooded acres required for participation in the program. So in that sense, our office would require landowners wishing to participate or remain in the program to obtain a forestry management plan, but the landowner could have the plan written by the NC Forest Service, a consulting forester, another forestry professional, or the landowner could write the plan themselves. Our office and the NC General Statutes do not dictate who must write the plan.
Finally, with regard to the taxes paid, below is a breakdown of the present use value and taxes paid compared to what taxes would have been at full market value for the past 5 years.
| Year | Present Use Value | Tax Rate/$ of value | Taxes Paid | Full Market Value | Taxes at Full Market Value |
| 2017 | $15,567 | $0.011363 | $176.88 | $1,821,946 | $20,702.77 |
| 2016 | $13,661 | $0.011864 | $162.07 | $1,493,764 | $17,722.02 |
| 2015 | $13,661 | $0.011864 | $162.07 | $1,493,764 | $17,722.02 |
| 2014 | $13,661 | $0.011864 | $162.07 | $1,493,764 | $17,722.02 |
| 2013 | $13,661 | $0.011664 | $159.34 | $1,493,764 | $17,423.26 |
| Year | Present Use Value | Tax Rate/$ of value | Taxes Paid | Full Market Value | Taxes at Full Market Value |
| 2017 | $3,430 | $0.011363 | $38.97 | $472,416 | $5,368.06 |
| 2016 | $3,010 | $0.011864 | $35.71 | $342,047 | $4,058.05 |
| 2015 | $3,010 | $0.011864 | $35.71 | $342,047 | $4,058.05 |
| 2014 | $3,010 | $0.011864 | $35.71 | $342,047 | $4,058.05 |
| 2013 | $3,010 | $0.011664 | $35.11 | $342,047 | $3,989.64 |
I hope I have sufficiently answered your questions. Let me know if you need additional information or clarification.
Roger
Roger Gunn
Chief Appraiser
Orange County Tax Office
Phone: (919) 245-2118
Fax: (919) 644-3091
Email: rgunn@orangecountync.gov
From: Matt Durning [mailto:matthew.durning@gmail.com]
Sent: Tuesday, June 12, 2018 2:14 PM
To: Roger Gunn
Subject: Craig property in Bolin Forest
Dear Roger,
It was a pleasure speaking with you earlier today. Thank you for taking the time to help me better understand the PUV designation and how it is applied and enforced.
As discussed, I am interested in learning more about the PUV status of PH Craig’s property within Bolin Forest, which I understand has been taxed under PUV status for several decades.
The land is divided into two parcel tracts:
- PIN: 9779735052 is the larger tract ~56 acres
- PIN: 9779634975 is the smaller tract ~13 acres
I’m hoping that you can help me determine how much tax has been paid on these two properties each year for the past 5 years and also what the full fair market value of these properties has been over that same five year stretch along with an estimate of what taxes would have been paid annually on the two tracts over that time if they did not enjoy the PUV designation.
Further, Mr. Craig has recently indicated in written emails, newspaper articles, etc, that he feels compelled to begin harvesting his land now because he’s at risk of losing his PUV status if he doesn’t.
Can you confirm for me if your office has had any communication with Mr. Craig over the last year or two that would have directly informed him or otherwise led him to believe that he is at risk of losing his PUV status if he doesn’t act to harvest immediately?
Are there formal steps that your office would typically take in terms of officially alerting an Orange County land owner that he/she is at risk of losing their PUV tax status — a written letter or correspondence warning them and giving them a certain amount of time in which to comply?
Lastly, I’m curious if Mr. Craig’s decision to have the N.C. Forest Service survey his land and write a forest management plan last December 2017 would have been something that he would have had to independently request of if your office will ever ask/require land owners to undertake mandatory surveying by N.C. Forest Service staff in order to remain in the PUV program.
Thanks so much for any clarity and answers you can provide on these questions.
Many thanks,
Matt Durning
—
Matt Durning
Documentary Director | Shooter | Producer | Editor