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Home My WebLink AboutAgenda - 08-17-2010 - 4gORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: August 17, 2010 Action Agenda Item No. SUBJECT: Applications for Property Tax Exemption/Exclusion DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No ATTACHMENT(S): Exempt Status Resolution Spreadsheet Requests for Exemption/Exclusion INFORMATION CONTACT: Jo Roberson, 245-2727 PURPOSE: To consider ten (10) untimely applications for exemption/exclusion from ad valorem taxation for the 2010 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 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 2010. 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 the properties property 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 2010/2011 taxes due to the County, municipalities, and special districts in the amount of $10,949.48. RECOMMENDATION: The Manager recommends the Board approve the attached resolution for the above listed applications for FY 2010/2011 exemption. 2 NORTH CAROLINA ~ ~ ~ ~ V ' ~ ' 0 ~ 0 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 , 2010. Clerk to the Board of Commissioners Late Exemption/ Exclusion NCGS 105-282.1(a1) August 17, 2010 (Taxable) Value Rate Financial Properly Name PIN Tract # Old Value New Value Difference Code Impact Description Reason for Adjustment Robert L Thompson 9864-78-8571 402027 265,434 238,321 -27,113 23 -400.73 Residence Late homestead exclusion is for 2010 Owner applied for late homestead exclusion after the regular listing period. Christine Pickett 9874-76-4755 400740 132,593 66,296 -66,297 1:H50) -604.36 Residence Late homestead exclusion is for 2010 Owner applied for late homestead exclusion after the regular listing period. Luther Medlin 0807-90-4434 100623 172,056 86,028 -86,028 15 -771.33 Residence Late homestead exclusion is for 2010 Owner applied for late homestead exclusion after the regular listing period. Jannie M Bradshaw 9870-63-5811 724082 88,922 44,634 -44,288 07 -494.21 Residence Late homestead exclusion is for 2010 Owner applied for late homestead exclusion after the regular listing period. Charles Freeman 9875-76-4560 402784 145,139 104,126 -41,013 00 -377.98 Residence Late homestead exclusion is for 2010 Owner applied for late homestead exclusion after the regular listing period. Mitzie Feltch Jokich 9870-24-9224 733649 326,697 163,348 -163,349 21 -2,672.06 Residence Late homestead exclusion is for 2010 Owner applied for late homestead exclusion after the regular listing period. Catherine Whitted 9799-56-8225 742180 188,516 94,258 -94,258 22 -1,451.95 Residence Late homestead exclusion is for 2010 Owner applied for late homestead exclusion after the regular listing period. William S Wagner 9899-35-7048 304647 171,706 99,028 -72,678 15 -653.08 Residence Late homestead exclusion is for 2010 Owner applied for late homestead exclusion after the regular listing period. w Cecil Kimrey 9855-36-5226 302111 231,217 186,217 -45,000 03 -407.07 Residence Late disabled veteran exemption for 2010 Owner applied for late disabled veteran exemption after the regular listing period. Orange Community 9778-99-2150 775996 190,531 0 -190,531 21 -3,116.71 Residence Late Low/Moderate Income Housing 2010 Housing & Land Trust Owner applied for late low/moderate income housing after the regular listing prd. -830,555 -10,949.48 .A 5 ,~ Date ~ ~ +~ ~ ~ . C~ i Li To Whom It May Concern: I ~~ ~ ~~- ,D.S ~7 , am applying for a late Homestead Exemption.for year dll~ on Tract # ~-,-fG ~ .t: ,~`~ because I - , Was not aware that this exemption was available to me. . Just found out about the exemption. Signature ~~.r, ,...f,, ~ :~ ,,_,~ - - -~J How did you fmd out about this exemption? /_ -r, ~ ~ 2 v v1~f (~L l 1 ~-~. ~/Li '~'~ .vT ~./ !.ii v% 1 t'1 tab'] - -+~ X~_-v'^v ~~r "r t! %I,, l~'7~1.,~, f' `°.~ £' . cf ^i 1 / ~o% 5: S-~ GL- c a ~,:r-(1 ~~Y-,- ~' ..=1 F.. cl ..}7~l ~( 1~;-~ ~c,_. ~<-9z,,.rt -j-~ ~~j , i 1 G ~ ~ 6 ~~ -:.~-y- y~ To Whom It May Concer~n~'~ I ,~ G ~-E? ~ ~ ~ , am applying for a late Homestead Exemption.for year GCS ~ on Tract.# ~/~l~f~ ~~ because I ~/ Was not aware that this exemption was available to me. i/ Just found out about the exemption. . , ~~ ,-,.. S.ignature~~,~~, ,~~ Z-~~~.~~_.('~ How did you find out about this exemption? ' ,;, y,. ~~~. ~~ - ~ ~..;. ._._ . r ..,~, y . i'' . ii yy~om It M~C~~ er ,/ , I /'[C,LIIi/'/ , am applying for a late Homestead gXemption.for year D ~ 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 exemnti~n? 8 Date Y ~ `~~ ~ To Whom It May Concern:- . J CI zl • (' . ~ , am applying for a late Homestead I ) ~~ Exemption.for year ,=~~~/~'- on Tract # because I V Was not aware that this exemption was available to me. Just found out about the exemption. Si How did you find out about this exemption? Date --~~ CJ - To Whom It May Concern: , I ; •~ ~+ am applying for a late Homestead Exemption for year Df ~ on Tract # ~~~~~ because I Was not aware that this exemption was available to me. 3ust found out about the exemption. Signature ~~ ~''~,~~.,.~ How did you fmd out about this exemption? •""~,,`"",~ ~~~~/ j / ~~ i ~` ~: I i `pate To ~iom It May Concern: I ~'~ ~ ~~Q.'1 ~~ ~~~"1 I , am applying for a late Homestead Exemption.for year on Tract # ~~.~~~ because I as not aware that this exemption was available to me. 3ust found out about the exemption. Signature P - ~,~..~¢`~,.~ ~+ How did you find out about this exem~,tion? , i 11 To Whom It May Concern: ~~ . ~~'~~!'/ ~~~? ~/~~r ~ ~f-~ ~ , am applying for a late Homestead Exemption.for year ~~//~ on Tract # ~a ~ ~~ because I v Was not aware that this exemption was available to me. Just found out about the exemption. Signature ~~'~~ ~~ ~~'LL~~. How did you find out about this exemption? 12 To Whom It May Concern: I ; / ,~-~ c J. "~/ L.-~'~~' , am applying for a late Homestead Exemption"for year e,~~ / ~ on Tract # /''~~ ~ ~ ~ because I Was not aware that this exemption was available to me. Just found out about the exemption. f Signature (~ l ~l~t~ ~ - .~'~/" How did you find out about this exemption? 13 To Whom It May Concern: I , am applying for a late Homestead, ~' Exemption.for year ~~l on Tract # ~~ a- ~ ~ ~ because I. Signature Was not aware that this exemption was available to me. Just found out about.the exemption. How did you find out about this exemption? 9199684030 Ludy Ryan Orange County Tax Assessor's Office P.O. Box 8181 Hillsborough, NC, 27278 Dear Judy, Boazd of Directors Thank you for processing our request for 2010 tax exempt status for our property at 107 Crest Street (n Carrboro, PIN number 9778-99 2 Mary Bratsch - 150. President The Community Home Trust i Nr=~aet Hansen vi s anon-profit 501-C-3 charitable organisation and we have owned the property for affordable ho i ce President Li us ng purposes. We did not rearize that this property had been coded taxable for 2010 and s salnman , exemption. pp y g o we are a I in for belated tax Secretary Mm'+17~ Se7~da Treasurer I would be happy to provide any other information you need and can be reached at (919) 967-1545 x 305. Thanks for your assi t s ance. john Cooper Jacquelyn Gist Sincerely, L. Eric Hallman Porn Hemminger R. Alan Lee Chris ine We ij~`' Gene Pease Project Manager Bruce Runberg jim Tucker Jonathan Weiler Robert Dowling Executive Director Funding Provided by: Town of Chapel Hill Orange County Town of Carrboro Town of Hillsborough PO Box 307 104 Jones Ferry Rd, Suite C Carrboro, NC 27510 919.967.1545 919.968.4030 fax 14 www.ComrnuxiityHomeTrust.org 07/2012010 14:06 #337 P. D02/002 ,. _;'