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HomeMy WebLinkAboutAgenda - 11-05-2009 - 4dORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 5, 2009 Action Agenda Item No. ~ SUBJECT• App lications for Property Tax Exemption/Exclusion DEPARTMENT: Assessor PUBLIC HEARING: (YIN) No ATTACHMENT(S): INFORMATION CONTACT: Exempt Status Resolution John Smith, 245-2101 Spreadsheet Requests for Exemption/Exclusion PURPOSE: To consider ten (10) untimely applications for exemption/exclusion from ad valorem taxation for the 2009 tax year. BACKGROUND: North Carolina General Statutes (NCGS) requires applications for exemption to 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 applications 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. 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 $5,822.82. RECOMMENDATION: The Manager recommends the Board approve the attached resolution for the above listed applications for FY 2009/2010 exemption. RES•aoo°I- o~~ 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 2009 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 2009 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) November 5, 2 009 (Taxable) Value Rate Financial Property Name Map Ref Tract # Old Value New Value Difference Code Impact Description Reason for Adjustment Iola Lattie 4.10.B.30A 403509 112,482 56,241 -56,241 00 -512.70 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Janet E Tice 7.33.F.4 706608 265,634 132,817 -132,817 22 -2,045.91 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Joseph H Ward 3.19.A.12 301471 135,203 67,602 -67,601 03 -611.52 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Florence Frush 5.27..386 522339 180,930 103,565 -77,365 00 -705.26 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Brenda Hilton Acct 7446 6,570 0 -6,570 00 -59.89 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Gracie H Wheeley 4.34.G.9 400852 90,594 45,297 -45,297 23 -669.49 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Nancy Grady 4.28.D.15 402086 93,192 46,596 -46,596 23 -688.69 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Richard D Holley Acct 234995 3,540 0 -3,540 00 -32.27 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. w Alice Faye Thomas 6.1..34 629587 86,344 57,018 -29,326 10 -262.12 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Annie Morrow 6.16..4 600503 70,811 44,522 -26,289 10 -234.97 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. -491,642 -5,822.82 10!26/2009 12:15 9196443091 Date. ~~ ORANGECO ~~~~ pCT 0 5 2~ GECOTAXO To Whom Tt May Concern: I ~ ~ I~ ~~ ~ , am applying £or a late'Homestead Exem,p~.oR for year on Tract # ~U~, rI because I Was not aware that this exemption was available to me. ti Just found out about the exezziption. ~ri~ .T~ tG-4~~~~ I ~~~' ~~`-` +~ dam) ~~ Orc±~~ ~ Sig~ature_~,~~~ 5 How did you find out about this exemption? 10/26/2009 12:15 9196443091 ORANGECO _.. .. 6 r . _ ~ . .:1 Date Q ' f 7~ ~ Td Whom It May Concern: I ~i9-x~~ /_~ /~ G ~ , am applying for a late HoarEStead, Exemption,for year ~A/J~ on Tract # °f0 lr G D ~' because T Was not aware that this exemption was available to me. Just Found out about the exemption. . /`~ Signature X How did you find out about this exernptioz~? :.,~ ~Jv lug <b/ Lgq'y 11:15 9196443091 ORANGECO r ,~• . ... Date ~ ~~ To Thom It May Concezn':.} I ..~r 0 P - r,~-~c1 ~ ~' ~ a~ aFP~Y~g for a late Homestead, ~_~ . ~xemption,foz yeaz _1~+~ on Tract ~ ~~'l~ J 4' ~ / because I ~7Jas not aware that t}v,s exemption was available to me. Just found out about the exemption. Signature ~ ~ ~;~~.~'~-' c, i ~ ' How did y ou find o~tt abolrt/1t~is e~x)Empti~an~ ~ y / 10/26/2009 12:15 9196443091 ORAN6ECQ Py--~-° . T3ate .1~, ~' ~ d ~ ~ ~ T ~- To Whom. It May Cnnce~ I ~- ~. ~ ~~b.~~ ~1~1.? S~ _, am applY~g for a late ~ ~ 'K exemption for year o2~~ on Tract ~ ~~~~- Was not aware that this exemption was available to me. Just found out about the exemption. , Signature_ ' How di~you find out about this exemption? ~ r 101261'2009 12:15 9196443091 ORAN6EC0 Date ~ (~~ r To Whom It lVtay Concern: . I ~ ~ ~ , am applying fora ]ate ~~omestead Exemption..for year ~%~~~ on~Tazt # __%~%~~ because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature ,~~1.r,.~. ~ ~ ~,t,~~~ did you hnd out about this exerr~ption? 1012612009 12:15 9196443091 ORANGECO 10 Date To Whom Tt May Concern: ,~1'07~ ~ ~~""~ ~~`~ I r~ ~~ a , am applying for a late. Homestead Exemption for. year ~~ on Tract ~# ~~r~~- because X Was not aware that this exemption was available to me. Just found out about the exemption. Si~'lature~ .T,-how di~d yyo~~ u find out about this exemption? '~L, ~ ~,©~ L; ~? a corn n F>LE~ SEP 2 ^ 2D~9 102612009 12:15 9196443091 ORANGECO . %' ~_.~. ~ ~ 11 Date ~- ,~ ~ -!~ To ~rV~hora 7t May Goncer~: ~'. I , am applying for a late ~-Iomestead, rxertption.foryxcr ~ C~ O 9 _ on ~~.ct # r~CCf ~o? ©~ frF~ because I ~Ias not aware that this exemption was available to me. vf" JUSt fottind out about the exemption. . Signature ~ ~% did you find out about this exem -on? i 10/26f2009 12:15 9196443091 ORANGECO 12 Date To Whom Tt May Concern: I ~ p , am applying for a late Homestead ~?/M'~ Exemption for year ^~~~/ om~'ract-# ~~~J~r because z Was not ativare that this exemption was available to me. Just foound out about the exemption. ~ pt .~1, •'l~~s' C r (ia~'YC'• U 1r' ~ O'er 7 //"d ~+rs ~ n'{~ IE- ~ l r Signatuze .. Iiow did you find out about this exemption? a ~ ~~ P ;jf i,J~s S]~f ~ ~ 1~.u ~ ~ t1?~ 10/26x'2009 12: 1 ~, 41 q~rtn~ao~ . ORANGECO 13 To Whom It May Concern: I ~~~~ ~ ~~~_, am applying for a late ~Tomestead r Exemption._for year r. ____ on Tract # _~~~ because I Was not aware that this exemption was available to me_ ,. 'V Just found out about the exemption. 5ign~.ature /~.~~~ ~~.5 z 1'~'J ~~1.~ How did you find out about this exemption? llate / / 10126!2009 12:15 9196443091 ORANGECO 14 To Whom It May Conc~ ' I ~~yy1 , ,~~ /~ ~/f/P,iP.=c~ , am applying for a late~Homestead, Exemption,for year ~Od_q on Tract # ~ G~~3 because I ~~~~,;a Was not aware that this exemption was available to mc. .F ~^ Just fo3md out aboirt the exernption_ Signature ~~ms.~ ~l~7~~ did you find otrt about this exemption? ~ ~ //~~~~ /l ~ _ .. ~! . r ~ _ 1_/ r _ J