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HomeMy WebLinkAboutAgenda - 01-22-2009 - 4f ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 22, 2009 Action Agenda Item No. 4--f SUBJECT: Applications for Property Tax Exemption/Exclusion DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: Exempt Status Resolution John Smith, 245-2101 Spreadsheet Requests for Exemption/Exclusion PURPOSE: To consider fifteen (15) untimely applications for exemption/exclusion from ad valorem taxation for the 2008 tax year. BACKGROUND: North Carolina General Statutes state that applications for exemption must be filed during the normal listing period, which is during the month of January. NCGS 105- 282.1(a)(5) does allow some discretion. Upon a showing of good cause by the applicant for failure to make a timely application, an application for exemption or exclusion filed after the close of the listing period may be approved by the Department of Revenue, the board of equalization and review, the board of county commissioners, or the governing body of a municipality, as appropriate. An untimely application for exemption or exclusion approved under this subdivision applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. These applicants are applying for homestead exclusion based on NCGS 105-277.1, which allows exclusion of the greater of twenty-five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of the residence. Based on the information supplied in the current application and the above referenced general statutes the applicants can be approved for 2008. The opinion of the Assessor is that the information provided to date satisfies the good cause requirement of NCGS 105-282.1(a)(5) and that these properties should be approved for exclusion. There are currently 895 parcels receiving benefit of the homestead exclusion. With the approval of these homestead applications, there will be 910 parcels receiving homestead exclusion for the 2008 tax year. FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of these exemption applications will result in a reduction of 2008 taxes due to the County, municipalities, and special districts in the amount of $9,072.77. For FY 2008/2009, the total net reduction in revenue for late homestead exclusions is $25,622.40. RECOMMENDATION: The Manager recommends the above listed applications for 2008 exemption be approved. 2 NORTH CAROLINA ORANGE COUNTY EXEMPTION/EXCLUSION RESOLUTION Whereas,North Carolina General Statutes 105-282.1 empowers the Board of County Commissioners to approve applications for exemption after the close of the listing period,and Whereas, good cause has been shown as evidenced by the information packet provided,and Whereas, the Assessor has determined that the applicants could have been approved for 2008 had applications been timely. NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the properties applying for exemption for 2008 are so approved as exempt. Upon motion duly made and seconded,the foregoing resolution was passed by the following votes: Ayes: Commissioners Noes: I,Donna Baker,Clerk to the Board of Commissioners for the County of Orange,North Carolina,DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the Board of Commissioners for said County at a regular meeting of said Board held on said record having been made in the Minute Book of the minutes of said Board,and is a true copy of so much of said proceedings of said Board as relates in any way to the passage of the resolution described in said proceedings. WITNESS my hand and the corporate seal of said County,this day of 2009. Clerk to the Board of Commissioners Late Exemption/Exclusion NCGS 105-282.1(al) January 22,2009 (Taxable) Value Rate Financial Property Name Map Ref Tract# Old Value New Value Difference Code Impact Description Reason for Adjustment Geneva Justice 4.16.C.11 401112 80,588 40,294 -40,294 00 -427.51 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Harold Hargrove Acct 256458 12,460 0 -12,460 00 -132.20 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Clara Horton 7.103.D.7 704974 148,890 74,445 -74,445 21 -1,425.10 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Lueddie Jones 7.112..17D 715280 124,787 62,393 -62,394 04 -825.45 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Oleta Boozer 7.107C.A.1 712911 191,419 95,710 -95,709 21 -1,832.16 Residence _Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Fe lton Terrell 2.23..14A 239567 163,792 95,790 -68,002 16 -728.30 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Roy Shuck 3.2..16 331205 36,935 11,935 -25,000 03 -262.56 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. D L Parker 2.7..12A 201081 85,932 50,056 -35,876 16 -384.23 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Henry Ray 4.28.F.2 400258 98,011 49,006 -49,005 23 -817.40 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Alberta Neely 7.101.B.13 708105 106,912 53,456 -53,456 21 -1,023.31 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Jimmy Connor 6.19A..12 625028 99,447 74,447 -25,000 10 -260.00 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Dan Sigmon 4.27A.E.11 430144 16,660 0 -16,660 00 -176.76 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Rachel Hedrick 1.24..126 100935 109,602 76,841 -32,761 15 -342.02 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Ernestine Keane Acct 138470 3,010 0 -3,010 00 -31.94 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Helen Gibbs 4.5.A.7 400509 105,881 67,820 -38,061 00 -403.83 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period -632,133 -9,072.77 S Date 87/5/0e To Whom It May Concern: 1 &ADA, e, J mT at > , am applying for a late Homestead Exemption for year cZOU on Tract# 0//pi? because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature Anuprig...., C.. • (9114b41- How did you find out about this ex mption? a ) a,hd c-c ✓l 4 - ;ter��� �.� 1_ alai 12 4 / 4 -- • elate )17- '11' To Whom It May Concern: ei 11 1—1,41--c, 0 , am applying for a late Homestead on for Exem ti year P � Y /q� g - )9io on Tract# 22 q-7 1- because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature c, 14. .. How did you find out about this exemption? r�. To Whom It May Concern: C/A24 ‘/D , am applying for a late Homestead Exemption.for year e20 e on Tract# `70 9 7 V because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature C., w, • How did you find out about this exemption? ©AI %,42(Ft eo kl a564441 7955 twq- v/1- in61 1/q2( Av-c( /74'1 1 8 ,7 1//a/6Y Date To Whom It May Concern: I Luedilie_ ( �0)1 , am applying for a late Homestead Exemption for year q ,00g on Tract#__� .AV because I Was not aware that this exemption was available to me. Just found out about the exemption. r 1, 11110 . Signature A i w,. , !,' 1I_•1 How did you find out about this exemption? • • A 9 o `: °)Q,Z Z -peg 1 --.;2-©C g j Whom It May Concern:-7 -:. _. / Al,,: it, , am applying for a late Homestead. / _, t° U Exemption for year oZQU g on Tract# /7/A 9 because I LO Was not aware that this exemption was available to me. 5 a Just found out about the exemption. ' Signature i,.,. How did you find out about this exemption? e2., p-r „ Date �t�1 I To Whom It May Concern: I re"-/o /e/TeJ/ , am applying for a late Homestead Exemption for year i i I on Tract# because I Was not aware that this exemption was available to me. Just found out about the exemption. j2) Sign ature LGi J` How did you find out about this exemption? ( \ Date /.2- - 13 J To Whom It May Concern: , c4 U/C , am applying for a late Homestead, Exemption.for year 206 on Tract# because I Was not aware that this exemption was available to me. !/ _Just found out about the exemption. 4 Signature k- How did you find out about this exemption? • DEC 16 2008 t � a bate 6/- //'aic ,ts To Whom It May Concern: I Dootfe,L .Qtkekr ste/k,Qc ,i am applying for a late Homestead Exemption for year d 1 on Tract# 2/ because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature ( G.K S k,4-2 v How did you find out about this exemption? ¢ a Date /,9-- To Whom It May Concern: , am applying for a late Homestead Exemption year Q e on Tract# /Jo d because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature � /k How did you find out about this exemption? l i4- Date ///OE To Whom It May Concern: I J+/YM &)nnor Jul/My , am applying for a late Homestead �a/ Exemption or year 0 on Tract# 4:k/O g7 because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature a41 delAAJ How did you find out about this exemption? • • FILED DEC 1 S Mog ORAN t j 440 zz. 15 Date , — 4S) To Whom It May Concern: I 4/4i. A di- , am applying for a late Homestead, Exemption.for year e on Tract# because I Was not aware that this exemption was available to me. Just found out about the exemption. • Signature _ I .L.la iit • • How did you find out about this exemption? -f°4-27 g CAP date I — I 1 —O r • To Whom It May Concern: , am applying for a late Homestead Exemption.for year alp c%r P on Tract# /d d 9J.i because I "/,;j i; J<vviJ Was not aware that this exemption was available to me. Just found out about the exemption. Signature (;))eidat V' �y a • How did you find out about this exemption? S. .4 mr LILT : q I �� * I / I • • Date( , (2.47 , _26 • To Whom It May Concern: I CA Nis j//vFby. k'A ��/F am applying for a late Homestead Exemption.for year on Tract# because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature How did you find out about this exemption? • • IS Date I Z • 2 • D To Whom It May Concern: I H"- €r) , am applying for a late Homestead Exemption.for year ZOOS on Tract# Li 0 56 cJ because I Was not aware that this exemption was available to me. Just found out about the exemption. 04 Signature G.Lscks How did you fmd out about this exemption? tWieAt Le.-ex • • • • • ( c t-. Pate To Whom It May Concern: `k) -{I , am applying for a late Homestead s•. Exemption for year on Tract# because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature 1 k \ How did you find out about this exemption? • 1 2 NORTH CAROLINA ORANGE COUNTY EXEMPTION/EXCLUSION RESOLUTION Whereas,North Carolina General Statutes 105-282.1 empowers the Board of County Commissioners to approve applications for exemption after the close of the listing period,and Whereas, good cause has been shown as evidenced by the information packet provided,and Whereas, the Assessor has determined that the applicants could have been approved for 2008 had applications been timely. NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the properties applying for exemption for 2008 are so approved as exempt. Upon motion duly made and seconded,the foregoing resolution was passed by the following votes: / Ayes: •mmissioners , /. . L�j.4/L ALL./L . it . ,L../,_......., , .4.k., / Ar i Noes: / / I,Donna Baker,Clerk to the Board of Commissioners for the County of Orange,North Carolina,DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded II'1 utes of the Board of Commissioners for said County at a regular meeting of said Board held on II.,, ',,, _ ,� said record having been made in the Minute Book of the minutes of said Board,and is • e copy of so much of said proceedings of said Board as relates in any way to the passage of the resolution described in said proceedings. WITNESS my hand and the corporate seal of said County,this2) day of�, ,, , , 2009. 0107e Cp4,p fri . )m r 2,-9 ,r Clerk o the Board ff Commissioners JC:, t (/'