HomeMy WebLinkAboutAgenda - 04-06-2010 - 4e 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 8, 2010
Action Agenda
Item No.
SUBJECT: Application for Property Tax Exem tion/Exclusion
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No
ATTACHMENTS): INFORMATION CONTACT:
Exempt Status Resolution Jo Roberson, 245-2727
Spreadsheet
Requests for Exemption/Exclusion
PURPOSE: To consider one (1) untimely application 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.
The applicant is 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. Eased on the information supplied in the applications and the
above referenced general statutes, the applicants can be approved for 2009. The opinion of
the Tax Administrator is the information provided to date satisfies the good cause requirement
of NCGS 105-282.1(a)(5) and this property should be approved for exclusion.
FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of this
exemption application will result in a reduction of FY 2009/2010 taxes due to the County,
municipalities, and special districts in the amount of$702.38.
RECOMMENDATION: The Manager recommends the Board approve the attached resolution
for the above listed application for FY 2009/2010 exemption.
2
OQ D 0 0 !5
NORTH CAROLINA
ORANGE COUNTY
EXEMPTIONIEXCLUSION 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 Grange,North
Carolina,DG 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 ,
2010.
Clerk to the Board of Commissioners
Late Exemption/Exclusion NCCS 105-282.1(a1)
April 6,2010
(Taxable) Value Rate Financial Property
Name Map Ref Tract# old Value New Value Difference Code Impact Description Reason for Adjustment
Sennie Pherribo 4.28.A.14F 404224 95,048 47,523 -47,523 23 -702.38 Residence Late homestead exclusion is for 2009
Owner applied for late homestead exclusion
after the regular listing period.
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