HomeMy WebLinkAboutAgenda - 09-02-2010 - 4dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 2, 2010
Action Agenda
Item No. ~~
SUBJECT• Applications for Property Tax Exemption/Exclusion
DEPARTMENT: Tax Administration PUBLIC HEARING: (YIN) No
ATTACHMENT(S): INFORMATION CONTACT:
Exempt Status Resolution Jo Roberson, 245-2727
Spreadsheet
Requests for Exemption/Exclusion
PURPOSE: To consider nine (9) 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 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 2010/2011 taxes due to the County,
municipalities, and special districts in the amount of $5,804.64.
RECOMMENDATION: The Manager recommends the Board approve the attached resolution
for the above listed applications for FY 2010/2011 exemption.
2
NORTH CAROLINA R ~. s - a° ~ ~ ~~
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
2010 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)
Se ptember 2, 2 010
(Taxable) Value Rate Financial Property
Name PIN Tract # Old Value New Value Difference Code Impact Description Reason for Adjustment
Rainey & Nannie Currie 9829-66-6455 275688 12,067 0 -12,067 16 -112.42 Residence Late homestead exclusion is for 2010
Owner applied for late homestead exclusion
after the regular listing period.
Virginia Bultman 9850-07-0720 624896 160,551 99,306 -61,245 10 -547.41 Residence Late homestead exclusion is for 2010
Owner applied for late homestead exclusion
after the regular listing period.
Anna T Lunsford 9893-54-4408 501065 889
97 52,579 -45,310 09 -415.90 Residence Late homestead exclusion is for 2010
, Owner applied for late homestead exclusion
after the regular listing period.
Angelet Johnson Hunter 9769-59-9567 724142 138,659 89,346 -49,313 04 -554.72 Residence Late homestead exclusion is for 2010
Owner applied for late homestead exclusion
after the regular listing period.
Dorothy P Roberts 9889-16-7155 130247 85,240 45,093 -40,147 15 -360.76 Residence Late homestead exclusion is for 2010
Owner applied for late homestead exclusion
after the regular listing period.
Helen Cox Riley 9864-34-8282 401693 162,039 81,019 -81,020 23 -1,197.47 Residence Late homestead exclusion is for 2010
Owner applied for late homestead exclusion
after the regular listing period.
Laura C Wilson 9779-90-6245 714605 178,460 89,230 -89,230 22 -1,374.50 Residence Late homestead exclusion is for 2010
Owner applied for late homestead exclusion
' after the regular listing period.
Flora R White 9836-46-3561 301633 117,119 63,487 -53,632 03 -485.15 Residence Late homestead exclusion is for 2010
Owner applied for late homestead exclusion
after the regular listing period.
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Sharon S Whitmore 9808-49-4328 129448 271,986 84,165 -187,821 15 -756.31 Land Late Present Use Value for 2010
John J T Ma~eld Owner applied for late participation in the
Present Use Value program.
-619,785 -5,804.64
FILED
AUG 17 2010
Date
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Just found out about the exemption.
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13
Orange County Board of Commissioners
PO Box 51$1
Hillsborough, NC 27275
®ear 1lllembers of the Board,
August 9, 2010
Please accept this late application to have our property at 7500 New
Sharon Church Rd (tract# 129445), in the Caldwell community, be
considered for the Land Use Program. We ask to please have the farm use
tax value be applied for the 2010 tax year.
We have submitted the Orange County Use Value Assessment & Taxation
application as well as copies of our IRS Schedule F Forms for tax years
2007, 2005 and 2009.
Thank you for taking this under co-nsideration,
John Mayfield and Sharon Whitmore
Harvey Creek Farm
7500 New Sharon Church Road
Rougemont, NC 27572