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Home My WebLink AboutAgenda - 02-17-2009 - 4d ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 17, 2009 Action Agenda No. 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 three (3) untimely applications for exemption/exclusion from ad valorem taxation for the 2008 tax year. BACKGROUND: North Carolina General Statutes state 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. One applicant is 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 the information provided to date satisfies the good cause requirement of NCGS 105-282.1(a)(5) and these properties should be approved for exclusion. There are currently 913 parcels receiving benefit of the homestead exclusion. With the approval of these homestead applications, there will be 914 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 $3,502.28. For FY 2008/2009, the total net reduction in revenue for late homestead exclusions is $27,936.25. 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(a1) February 17, 2009 (Taxable) Value Rate Financial Property Name Map Ref Tract# Old Value New Value Difference Code Impact Description Reason for Adjustment Clifford Isaacs 4.44.B.20 455645_ 187,426 125,481 -61,945 00 -657.24 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Chrysalis Foundation for 7.29D..27 728854 72,100 0 -72,100 22 -1,422.52 Business Late exemption is for 2008 Mental Health Owner applied for late exemption after the regular listing period. Chrysalis Foundation for 7.29D..22 728849 72,100 0 -72,100 22 -1,422.52 Business Late exemption is for 2008 Mental Health Owner applied for late exemption after the regular listing period. -206,145 -3,502.28 ` 'l •.4., 'Ckry5a __Ic S FOUNDA1 ION :_ for MENTAL HEALTH Gail.Jones Orange County Tax Office 200 South Cameron_.Str-eet PO Box 8181 Hillsborough,NC 27278 Dear Mrs. Jones: I am submitting two gate:applications for property tax exemption for the property < referenced as Tract 728854 and Tract 728849 for review. The reason for the late applications is due to the staff change within our organization. I am the third person in this position and was notaware.o.fthis omission. Tlie.Chrysalis.Foundation,for Mental Health would be more than grateful for this exemption to continue to serve families and individuals with disabilities. Thank you in advance for your cooperation concerning this important matter. Please contact me ASAP with your response to my request. cerely, :.-'1!:!;-;.::.;:g::::.::::i-'7.:T::.:!:. O. Veronica Kirkland .. ,Housing Development Director - (919)265-8626 - - Cc: file eaVer Street,Suite G-7 Carrbozp- Mort - = - a't as�w h Carolina :: ..°..11.,e_ J9�9"g3: 1.0- 75xo • faX 919-933.0767 . telep . .. _... .... L/Z 'd 99I I .°N NOl1VONNOd S 11VSA O V6Z: 1 18`00Z •81 ."0 / f Date 0/80/40S7 • To Whom It May Concern: I eJll,6r ra —1-8011.CS , am applying for a late Homestead Exemption year f ear pitO on Tract# 7�'�J 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? • 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: ,-----, tiffrosi94.7 Ayes: Co ssioners t , 9,4,442/ }lie4ii-N lsue .1 (&16 11 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 4mi utes of the Boar Commissioners for said County at a regular meeting of said Board held on f 2., 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 •.4! o o`1,6,,3,this / e day of 2009. 6�; ,}`< t �l/ } ' ,1 t Y(yler�l ''oard of . missioners OAP i , f..y Y',y