Loading...
HomeMy WebLinkAboutAgenda - 12-15-2009 - 4dORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 15, 2009 Action Age da . 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 three (3) untimely applications for exemption/exclusion from ad valorem taxation for the 2009 tax year. BACKGROUND: North Carolina General Statutes (NCGS) require 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. Two 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. One applicant is applying for the disabled veteran exclusion based on NCGS 105-277.1 B 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 or who receives benefits for specially adapted housing under 38 USC 2101. 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 $2,060.33. RECOMMENDATION: The Manager recommends the Board approve the attached resolution for the above listed applications for FY 2009/2010 exemption. RES- aoo~- og~ 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 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) December 15, 2009 (Taxable) Value Rate Financial Property Name Map Ref Tract # Old Value New Value Difference Code Impact Description Reason for Adjustment Sam D Stallard Trust 7.27.D.32 762002 177,361 88,680 -88,681 22 -1,366.04 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Stephen Wistner 7.117..246 734880 397,788 352,788 -45,000 02 -497.88 Residence Late Disabled Veteran Exclusion for 2009 Owner applied for late disabled veteran exclusion after the regular listing period. Barbara Ann Wrenn 3.2A.6.3 321258 21,712 0 -21,712 03 -196.41 Residence Late homestead exclusion is for 2009 Owner applied for fate homestead exclusion after the regular listing period. 155,393 -2,060.33 w 4 Date To Whom It May Concern: L~ ~ f ~~ , am a plying for a late Homestead ~ ,~~ ~ Exemption.for'~year ~~/~ ~ on Tract # -%(, ~ d ~ ~ because I v v 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? _ ~-~^ 5 County of Orange Jo Roberson, Tax Collector - RMV P.O. Box 8181 Hillsborough, NC 27278 Dear Ms. Roberson- 107 Ann Lane Chapel Hill, NC 27516 29 October 2009 ~~~~ AA .. ~ 'tom L,l.~~';;E Ili '.i- r . ~ ,~, ~, _ ~ r:: `.f_ I recently became aware of the new law passed exempting a certain portion of my property taxes based on being a 100% Disabled Veteran. Had I known about this law, l would have submitted the attached document in a timelier manner. However, !only became aware of this matter in September. As soon as I became aware of this law, I submitted the paperwork to the VA for completion. I received their response in today's mail, and am forwarding it to you for your consideration. I believe that I have completed the appropriate form, albeit after the submission date for 2009 taxes. I am hoping for your consideration of extending this benefit to my 2009 property tax bill despite the late application. As mentioned above, l submitted the form as soon as I became aware. I know that asking for a reduction in property taxes is likely not well received. However, I am hoping for your thoughtful consideration under the circumstances. Thank you in advance for your help, and don't hesitate to contact me if there is something I overlooked, or more information is required. I took forward to a prompt resolution to this matter. Reg ds, i i I ~. Steph ne Encl: (1) NCDVA-9 (2) Cover letter to NC Dept. of Veteran's Affairs ,..r' :f1' ~. ~°® Date _ / b - ,~~ `O~ To Whom It I+/Say Con/~cern.: I ~ ~~'.r/~ ~ ,.D~~~i2~` ~ k-r~ , am applying for a late Homestead, Exemption.for year .~~ ~' J on Tract # _ , ~:~/ ~-~= ~ because I Was not aware t3iat Ibis exemption was available to me. ~~7ust found out about the exemption. . Signatur ~~~ ~~~J ~----~ 6 How did you find out about this exemption?