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Home My WebLink AboutAgenda - 04-21-2009 - 4fORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: April 21, 2009 Action Agenda Item 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 nine (9) 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. Four 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 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 924 parcels receiving benefit of the homestead exclusion. With the approval of these homestead applications, there will be 928 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 $12,265.06. For FY 2008/2009, the total net reduction in revenue for late exemption /exclusions is $43,046.35. RECOMMENDATION: The Manager recommends the above listed applications for 2008 exemption be approved. 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. votes: Upon motion duly made and seconded, the foregoing resolution was passed by the following 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. 2009. WITNESS my hand and the corporate seal of said County, this day of , Clerk to the Board of Commissioners Late Exemption/ Exclusion NCGS 105- 282.1(a1) April 21, 2009 (Taxable) Value Rate Financial Property Name Map Ref Tract # Old Value New Value Difference Code Impact Description Reason for Adjustment Luverne Johnson 7.27S.A.10 732278 114,764 57,382 - 57,382 22 - 1,038.04 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Barbara Ivey 7.92.K.17 703946 121,414 60,707 - 60,707 21 - 1,162.12 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Tanya Pace 2.42..68 252807 159,967 91,134 - 68,833 03 - 722.92 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Louis Edwards 7.113.A.8 701877 93,255 61,846 - 31,409 04 - 415.55 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. EmPowerment Inc 7.91.A.41 705353 50,814 0 - 50,814 22 - 512.32 Business Late exemption is for 2008 Owner applied for late exemption after the regular listing period. EmPowerment Inc 7.84.A.8 704637 100,487 0 - 100,487 22 - 1,817.81 Business Late exemption is for 2008 Owner applied for late exemption after the regular listing period. EmPowerment Inc 7.91.A.40 706959 84,316 0 - 84,316 22 - 1,525.28 Business Late exemption is for 2008 Owner applied for late exemption after the regular listing period. Grape Arbor Development Acct 304046 769790 144,830 0 - 144,830 22 - 2,619.97 Business Late exemption is for 2008 Owner applied for late exemption after the regular listing period. W Grape Arbor Development Acct 304047 769791 135,492 0 - 135,492 22 - 2,451.05 Business Late exemption is for 2008 Owner applied for late exemption after the regular listing period. - 734,270 - 12,265.06 IM 1 o whom It May Concern: 7 EXemPtion for yew � applying for Oil Tract # � a late 11,0n1estead was not aware that this ex i' became Just found out about the eznPon was av�iable to me. I Signature a r e eXem� on. Row did you rr� , fend out w p n May Concern. L� am applyin °n Tract # g for a late I3ornestead Was not a�'are that this exemption tiva� .._ ._ Just F",,. J because I To Whom It May Concern: G I , am applying for a late Homestead Exemption for year on Tract # 24" because I Was not aware that this exemption was available to me. Just found out about the exemption. How didryou find out about this exemption? I BQEIRDOF DIRECTORS Jacqueline E Overton, M Ed. President CEO, J0I Unlimited Frederick H. Black, Vice President CEO, FHB CommIling Inc Henry McKay Treasurer Prasidemi, TCON Celina Steele Secretary Imdepeadent Conowtor Betsy Cockman Chatbam County HamsimgAmtharrty Matthew Fearrington, Past President Lloyd Street Neighborboad Assamrtrom Reverend T.O. Nixon Paster, St. Pam1AME Cbunh John Winton Haningten Bank Terri Robinson Nvdk de Community Jane Farrar Emaiitus Vivian S. Foushee Past President Eme"Ims Barbara Foggie Emeritus STAFF Delores Bailey Executive Director Deanna Carson Dirermr of Community Programs Timberly Cheek Property Manager La Tanya Davis Assistant Property Marunger Jacquelyne Mayo FwmislManager Pat Fischer VAnteer Kathleen Kearns Volunteer TO 39Vd r0 r 00 ■ E rn_ EOV ER+ment 2eclaiming tt a POWER of our Communities February 20, 2009 Orange County C )mmissioners 200 S. Cameron : treet Suite 200 Hillsborough, NC 27278 Attn: Gail Jones To the Board of Commissioners: I am writing thi I letter on behalf of EmPOWERment Inc., a non -pro :it organization located in Chapel Hill. EmPOWERment owns several properties in Orange County and as a non -profit we are requesti ig exemption from property taxes on properties we are holding for resa Ie. These propertie,, have tract numbers: 705353, 706959, and 704637. We are asking for a release of billing based on submitting a late applicatil►n. Though we filet for these exemptions in November, we were not aware of the cut -off date: br filing. Thank you for ) our consideration. Delores Bailey Executive Dire �tor Midway Business Center 109 N. Graham Street, Suite 200 Chapel Hill, NC 27516 Phone: 999 - 967.877 Fax., 919-967-0710 infoRempowerment inc-o www.empowerment- inc.org i 0NI- 1N3WN3M0dW3 ULLOL9661ST 90:9T 600Z/9Z/ZO I Grape Arbor Development Corporation 1717 Legion Road, Sure G -101. Chapel Hill, NC 27517 919 967.9661 fax 919 967 -9618 0oard of Directors Archie Ervin, Chair Associate Provost for Diversity and Multicultural Affairs UNC- Chapel Hill Rebecca Clark Civic Leader Martha Dill Retired Teacher Chapel Hill- Carrboro City Schools Stephen Elkins - Williams, Treasurer Rector, Chapel of the Cross Episcopal Church James Harris Director of Economic and Community Development Town of Carrboro Faye Farrar Trustee Board Vice Chair, St. Paul AME Church Dianne Jackson Media Specialist Chapel Hill- Carrboro City Schools Tammy Jacobs, Secretary Parent of Students in Chapel Hill- Ca►rboro City Schools November 17, 2008 Ms. Gail Jones, Appraiser Orange County Tax Office 200 Cameron. Street r; P.O. Box 8181 Hillsborough, NC 27278 Re: Property Tax Bills for Account Nos 303046 and 304047 Dear Ms. Jones: Enclosed are two (2) applications for property tax exemption for two office condominiums that were purchased in December 2007 by Grape Arbor Development Corporation. Grape Arbor is a non - profit, 5010 3 organization that provides academic enrichment programs for youth. Also enclosed, per our recent telephone conversation, are a copy of our organization's: (1) 501 C 3 rulings letter from the Internal Revenue Service; (2) Articles of Incorporation; and (3) Bylaws. Karen Solomon Long I have also enclosed a copy of a letter addressed to the Orange County Director of Community Board of Commissioners explaining why our. application for Development, Chapel Hill Training exemption was not filed during the property listing period.. Outreach Project Thomas O_ Nixon Senior Pastor St. Paul AME Church Mary Jane Palmer, Vice Chair Executive Director of Administrative Services Durham Public Schools Mary Jones Phillips Professor of Accounting School of Business North Carolina Central University John Ponder Retired Teacher Chapel Hill- Carrborn City Schools Executive Director Peggy Richmond Thank you for your consideration of our applications. Sincerely, c Peggy A. Richmond Executive Director ,C...... to FILED Nov 2 0 2008 ORANGE CO TAX OFFICE 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. votes: Upon motion duly made and seconded, the foregoing resolution was passed by the following 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 �C/ommissioners for said County at a regular meeting of said Board held on rdcord 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, thisZLday of t4i , 2009. �® a�'� nr n M jCfWc to the Board of Commissioners