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Home My WebLink AboutAgenda - 02-02-2010 - 4gORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 2, 2010 Action Agen a Item No. - SUBJECT: Applications for Property Tax Exemption/Exclusion DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: Exempt Status Resolution Jo Roberson, 245-2727 Spreadsheet Requests for Exemption/Exclusion PURPOSE: To consider twelve (12) 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. Nine 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. Two applicants are applying for a Disabled Veteran exclusion based on NCGS 105-277.1 C, which excludes up to 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 special adapted housing under 38 U.S.C.2101. One applicant is applying for participation in the Circuit Breaker Property Tax Deferment program based on NCGS 105-277.1 B. Under this program, taxes for each year are limited to a percentage of the qualifying owner's income. A property owner whose income amount for the previous year does not exceed the income eligibility limit for the current year (which for 2009 is $25,600) has taxes limited to 4% of the owner's income. For an owner whose income exceeds the income eligibility limit but does not exceed 150% of the income eligibility limit (38,400), taxes are limited to 5% of the owner's income. 2 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 $14,867.33. RECOMMENDATION: The Manager recommends the Board approve the attached resolution for the above listed applications for FY 2009/2010 exemption. ~~S- aO-O- 005 3 NORTH CAROLINA ORANGE COUNTY EXEMPTION/EXCLUSION RESOLUTION Whereas, North Cazolina 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 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 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 Boazd, 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 , 2010. Clerk to the Boazd of Commissioners ~a~e cxempi~oni txausion n February 2, 2 Gta, 7U5-1tfZ.7(a9) 010 Name Map Ref Tract # Old Value (Taxable) New Value Value Difference Rate Code Financial Impact Property Description Reason for Adjustment Eugene Farrar 7.29..7 702012 108,852 72,568 -36,284 22 -558.92 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Etta Wade Johnson 2.14..17D 268372 126,612 77,015 -49,597 16 -457.09 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Anna M Darden 7.126G..68 759999 161,595 80,797 -80,798 22 -1,244.61 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Phyllis Y Campbell Trustee 7.113C.A.8 713422 228,449 114,224 -114,225 04 -1,284.92 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Edgar Gear HRS 7.94.8.15 702273 206,929 165,543 -41,386 22 -637.51 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Kathleen Cook 7.27R..19 735176 165,301 82,650 -82,651 22 -1,273.16 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Mark Jason Horne 5.2.B.12 501203 25,602 12,301 -13,301 00 -121.25 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Joan E Meyers 4.45Q..18 434763 137,145 68,572 -68,573 00 -625.11 Residence Late homestead exclusion is for 2009 Owner applied for late homestead exclusion after the regular listing period. Bert Milton Russell 4.19.C.9 402992 154,177 77,088 -77,089 23 -1,139.37 Residence Late homestead exclusion is for 2009 .p Owner applied for late homestead exclusion after the regular listing period. John W Hall Jr 7.26..368 726379 358,436 313,436 -45,000 22 -693.18 Residence Late Disabled Veteran exclusion is for 2009 Owner applied for disabled veteran exclusio after the regular listing period. Doug S Foust 4.14.A.3 452446 114,124 69,124 -45,000 23 -665.10 Residence Late Disabled Veteran exclusion is for 2009 Owner applied for disabled veteran exclusio after the regular listing period. Phyllis Stevens 7.52..262 765550 493,502 22 -6,167.11 Residence Late Circuit Breaker Exclusion is for 2009 Owner applied for late circuit breaker exclusion after the regular listing period. (Circuit Breaker is 5% of owner's incomel -653,904 ~ ~ -14,867.33 6 Date To Whom It May Concern: I , am applying for a late Homestead Exemption.foz year ~ on Tract # ~~,q~~~v^~ because I Was not aware that this exemption was available to me. 3ust found out about the exemption. `~ Signature~~,~-rv ~-~-L~.~r z~ How did you find out about this exemption? - ~ gg ~~:' 3, ~~~ ~ 1 ~.~~~ 4 ~ • _ ~ ~ 7• o,,. 9 17 To Whom It May Concern: I ~~~ ~~ ~o ~~~`', , am applying for a late Homestead Exemption.for year ~~~ on Tract # 1 ~/ because I _~ Was not aware that this exemption was available to me. Just found out about the exemption. How did,you find out about this 8 Anna Darden 703 Copperline Drive, Unit #208 Chapel Hill, NC 27516 HAND DELIVERED November 25, 2009 Board of E & R Orange County Tax Office 200 South Cameron Street P.O. Box 8181 Hillsborough, NC 27278 NOV 2 5 20Q4 ~COT~XOfFf~E Attn: Judy Ryan Re: Application for Homestead Exemption -Tax Year 2009 - Appea! Property ID Number: 9787-05-2207.028 Dear Ms. Ryan: Pursuant to your conversation with my son earlier this month, during which you agreed to give me until November 30, 2009 to submit my application for 2009 tax year homestead exemption, I have enclosed my completed Application for Property Tax Relief, together with copies of the settlement statements for my real estate transactions in 2008. I have indicated on my application that I did not file a tax return for 2008. I did not file a return for 2008 because my income did not meet the minimum threshold for filing. My income sources are social security benefits and interest payments. In May and June of 2008, I sold my property at 703 Copperline Drive, Unit #301, Chapel Hill, and used the proceeds from that sale to purchase a unit in the same building so that I could be on the ground floor. I merely swapped my personal residence and all monies were transferred to the new unit. The sales proceeds are not income and did not trigger a taxable event according to the IRS and NC DOR. In fact, no 1099's were filed for the swap. I respectfully request that the Board of E&R grant the exemption for 2009 based on the above. Thank you for your consideration in this matter. ~~~~o Anna M. Darden 9 _..--: ,4 ~a`k"r„`„ DRIVER LICENSE C~~1f1LL~?._~G[1CLi14~4/1~ :1+~=~' dass:C endors:Nona restr.7 issued D7-27-2005 expires: 0& 0 sex: I7 M:5-08 eyes: BRO hair_ birthdate: ~`~-_ ~:: h r ~~ ~'c ~7~ ~,c ~5. 3A~1 ~ ~ 2~aQ ~~~~ Date t ~ .~. ~~ . •,,r, To Whom It May Concern: I ~ ,/ ~=~~ azn applying for a late Homestead lxemption for yeaz on Tract # _~L~ta'~i~ because I ~-- Was not aware that this exemption was available to me. ~ Just found out about the exemption. Signature ~ C ~,s . 10 .~: Ho~ did you find out about this Exemption? , /` ~' Date In r /~`y To Whom It May Concern: I ~(,~~ vr~Pt°//l~ ~Od~li , am applying for a late Homestead Exemption.for year ~ ~ on Tract # ~ 3 ,~ ~ ~7 (~ because I v Was not aware that this exemption was available to me. Just found out about the exemption. Signature ~~ ~'0~" 11 How did you find out about this exemption? 12 am applying for a late Homestead Exemption for year ~ ~ on Tract # ~~~~;~ because I 1~/J~ ~/' , VJas not aware that this exemption was available to me. /~ , ~ , Just found out about the exemption. Signature ~~.~~ i/.. `mil o-r~~ How did you find out about this exemption? ~ _ 19~t~'!0 «ii~~ 4~ 49103 .. 2~ ~ 5b9 ° ~jp~ v ~C ~~. o, 15t~e ~J " T To Whom It 1ySay Concern. ' I s~ ~ ~ ii ~~~.~ ~ ~ S , am applying for a late Ho: ~~~ Exemption,for year _~~ ~ c- on Tract # '4 ?j ~- f ' ~ ~o ~ because I Was not aware that this exemption was available to me. lust found out about the exemption. Signature ~ ~ How did you find out about this exemption? 14 To Whom It l~Say Concern. I ~,~'~'~~ ~ ~ ~~~ ~LSS ~ / ~ , am applying for a late Homestead .~ Exemption.for year ~,~ `~ f.>` on Tract # ~~~ ~c ~~ because I Was not aware that this exemption was available to me. r/ Just found out about the exemption . Signature % 5~ ,~i ' `.~/~` r~ ~~ How did you find out about this exemption? ~ ...~ ~~~ ..~r. ~, -~... ~~~ ~~~~~ ~Q ~ fl~F6~~ ~ .. :{ ~~~ ..~::~F 15 Date 12 • c1• oq To Whom It May Concern: I ~O h n ~. E-~'Q I I ~r am applying for a late Homestead ~.U v~j Exemption for year ~ 2-~3~?~'( on Tract # because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature ~~ ~.~~~ ~:a~. -3 ~~ How did you find out about this exem tion~ ~O~C.t~Pti- _p-~ --- _ - -+r~r~a 1fi Date 1 ~-- ~ 4 ! ~ ~ To Whom It May Concern: ve=er as,s I ~ ,PVC' Sty ~ t~ ~ , am applying for a late ~E~ad Exemption.for year ZIX~ ~ on Tract # '-~ 5 zy~l ~ because I o~ Was not aware that this exemption was available to me. Just found out about the exemption. Signature --~'-~ ~,-~i~2~~~~''t How did you find out about this exemption? 17 OIaAN+OE COUNTS TAX OFFICE ZZ8 SOUTH CHTTRTON STREET; STE Z00 JUDY RYAN P.O. BOX 81$1 DEPUTY ASSESSOR HILLSBOROUGH, NORTH CAROLINA 27278 TELEPHQNE (9i9) 2a5-Zlaa, F_A.~C (919) 6~kF309! Date _ ~2'~b~' To Whom It May Concern: I, ~it~llt 5 S-feYe~ s , am applying for the Circuit Breaker program for the year ~ v~ on Tract # ,~ ~ ~~ ~ ~ I am fully aware of the guidelines of the program. ~YD~at'1-Y ! D ~3 I take complete ponsibility in notifying the Tax Office if any of the disqualifying events occur and I am no longer eligible for the program. I am aware that because income changes from year to year it is possible to qualify one year, but not the next. Therefore, the Circuit Breaker program requires an application to be submitted every year. I am fully aware. that the deferred taxes are a lien on the property. By signing this statement I agree to the terms that have been explained to me regarding the Circuit Breaker Tax Deferment Program. ~ '~ Signature y 3~ gnature of owner ' ' _.~,.~ . ~ -- *Signature signature of kno edgeable family member (preferred but not required) `~ ~ '`'~ ` ~ ~ = '~' ¢ ` ~ ~ ~` ~~" ~ the purpose of this signature is to acknowledge that upon a disqualifying event, the heirs are informed " that the most recent three years of deferred taxes plus interest became due and payable JOHN SM['rE~ 7r.,'CAE ASSESSOR