HomeMy WebLinkAboutAgenda - 09-15-2009 - 4fORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 15, 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 six (6) untimely applications for exemption/exclusion from ad valorem
taxation for the 2009 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 2009. 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. Two
applicants are applying for disabled veteran based on NCGS 105-277.1 C which excludes the
first $45,000 of the appraised value of the permanent residence of an honorably discharged
veteran who has a total and permanent disability that is service connected.
FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of these
exemption applications will result in a reduction of FY 2009-2010 taxes due to the County,
municipalities, and special districts in the amount of $3,274.87. For FY 2009-2010, the total net
reduction in revenue for late exemption/exclusions is $3,274.87.
RECOMMENDATION: The Interim Manager recommends the resolution for the listed
applications for FY 2009-2010 exemption be approved.
~ ~ S - ono q - O~~i 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)
September 15, 2009
(Taxable) Value Rate Financial Property
Name Map Ref Tract # Old Value New Value Difference Code Impact Description Reason for Adjustment
Furman J Williams 5.17C.A.1 502714 220,520 119,849 -100,671 09 -924.06 Residence Late homestead exclusion is for 2009
Owner applied for late homestead exclusion
after the regular listing period.
Stephen Lee Winston 4.25.D.8 445999 109,259 58,932 -50,327 00 -458.78 Residence Late homestead exclusion is for 2009
Owner applied for late homestead exclusion
after the regular listing period.
Rebecca F Torain 3.2..1 365457 102,821 77,821 -25,000 03 -226.15 Residence Late homestead exclusion is for 2009
Owner applied for late homestead exclusion
after the regular listing period.
Jerry B Taylor 4.12.C.13 400910 113,794 56,897 -56,897 23 -840.94 Residence Late homestead exclusion is for 2009
Owner applied for late homestead exclusion
after the regular listing period.
E Gordon Liner 2.32..11 200262 201,313 156,313 -45,000 16 -414.72 Residence Late Disabled Veteran exclusion is for 2009
Owner applied for late disabled veteran
exclusion after the regular listing period.
Charles F Guthrie 4.2..23 443302 192,628 147,628 -45,000 00 -410.22 Residence Late Disabled Veteran exclusion is for 2009
Owner applied for late disabled veteran
exclusion after the regular listing period.
-322,895 -3,274.87
W
~~
' Date
To Whom It May Concern:
I ,~~~ rrr+ .~- J ~i // ~ ~-S , am applying for a late Homestead,
Exemption.for year?DO~ on Tract # ~ ~5 D2 'Z/ because I
~~
Was not aware that this exemption was available to me.
.Just found out about the exemption.
Signature ~,G~/~/'jt~- ~. ~Y1~~Aw _ _
How. did you fmd out about this exemption?
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Date ~ - -d 3 ' O aJ
To Whom It May Concern:
I S~-~.~-P~- G~ ~ G[/~ ~~ ~~'`'J , am applying for a late Homestead,
Exemption.for year ~' d ®9 on Tract # a2 9G 3 /~ because I
Was not aware that this exemption was available to me.
Just found out about the exemption.
Signature
How did you fmd out about this exemption?
7d /~ ~ n~~~--
Date ~7 - ~ ~ - d
To Wnnhom It May Concern:
I 1'1P ~ ~ C C ~ . ~ ~ O r'Q ~ r'1 , am applying for a late Homestead
Exemption for year ~ 6 U ~ on Tract # ,~ (o ~ ~ S ~ because I
. ~ Was. not aware that this exemption was available to me.
Just found out about the exemption.
~~
Signature X ~~ Gdt ~. ~ 2~P ~
How did you f nd out about this exemption?
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Date ~ ~1~-
To Whom It May Concern:
I
am applying for a late Homestead
xemption.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?
FILED °
Date ~7~`~
To Whom It May Concern:
JAN ~ 9 20D9
C R~~I~~ ~~ ~ ~F~ICE
I -~'~-~~a= E; ~ ~j ~IT.~ , am applying for a late Homestead
Exemption.for year ;t ~ p ~ on Tract # ~, O ~J ~. (r,~~ because I
Was not aware that this exemption was available to me.
't Just found out about the exemption.
Signature ,~~<,~ ,~ , ~ ~:-_ `
H ow did you fmd out about. this exemption?
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Date /,Z RG9 .Zcd 9
To Whom It May Concern:
I _~,r~q ROES Fla'~.T~-/~/E , am applying for a late Homestead
9876 ~ S`/' .BSS AND
Exemption for year ,z D o 9 on Tract # , beca s~I ,A~~
-"V a~.S
Y£S Was not aware that this exemption was available to me.
Y,~ Just found out about the exemption.
Signature ~%~40-~
How did you fmd out about this exemption?.
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