HomeMy WebLinkAboutAgenda - 08-17-1999 - 8lORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 17, 1999
Action Agenda
Item No. g_Y
SUBJECT: Late Applications for Property Homestead Exemption
DEPARTMENT: Assessor's Office PUBLIC HEARING: (YIN) No
ATTACHMENT(S): INFORMATION CONTACT:
John Smith, ext 2101
Exempt Status Resolution
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider untimely applications for granting homestead exemptions for the 1999 tax year.
BACKGROUND: General Statute 105-277.1 and 105-282.1(a)(5)
Action of Governing Body - Mr. August Reinhardt filed an application for the homestead exemption on
June 6, 1999 and Mrs. Eleanor Matthews applied on August 5, 1999. G.S. 105-277.1 excludes from
property taxes the first $20,000 in assessed value of certain property owned by N.C. residents aged 65 or
older or totally and permanently disabled whose disposable income does not exceed $15,000. This
exclusion covers real property or mobile homes occupied by the owner as his or her permanent residence.
Although N. C. General Statutes states that applications for exemption must be filed prior to April 15`h,
G.S. 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.
The applications for Mr. Reinhardt and Mrs. Matthews can be approved for 1999 based on the above
referenced general statutes. The opinion of the Assessor is that Mr. Reinhardt and Mrs. Matthews meet all
eligibility requirements and the letters provided by Mr. Reinhardt and Mrs. Matthews satisfies the "good
cause" requirement of General Statute 282.1.(a)(5).
FINANCIAL IMPACT: Loss in annual revenue of $386.12.
RECOMMENDATION: The Administration recommends that the application for 1999 homestead
exemption for Mr. Reinhardt and Mrs. Matthews be approved.
g'/7--~ 9
2
NORTH CAROLINA
ORANGE COUNTY
EXEMPT STATUS 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 County Commissioners have determined that the applicant could have been
approved for 1999 had applications been timely.
NOW, THEREFORE, TT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the property applying for exemption for
1999 aze so approved as exempt.
Upon motion duly made and seconded, the foregoing resolution was passed by the following
votes:
Ayes: Commissioners
SQ~ss ~ - ,
.~L%~
I, Beverly A. Blythe, Clerk to the Boazd 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 Boazd of Commissioners for said County at a regular meeting of said Boazd held on
August 17, 1999 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 ,
1999.
Clerk to the Board of Co ssioners