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Home My WebLink AboutAgenda - 11-04-2010 - 4fORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 4, 2010 Action Agenda Item No. ~{- ~-F 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 ten (10) untimely applications for exemption/exclusion from ad valorem taxation for the 2010 tax year. BACKGROUND: North Carolina General Statutes (NCGS) requires 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 this 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 $13,588.20. RECOMMENDATION: The Manager recommends the Board approve the attached resolution for the above listed applications for FY 2010/2011 exemption. 2 ~~~- ao~o - 0~3 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 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 Releases/Refund both Clerical Errors Illegal Tax - GS 105-381 Late Exemption/ Exclusion -GS 105-282.1(a1) BOCC REPORT- REAL/ PERSONAL NOVEMBER 4th, 2010 NAME 8~ BILL NUMBER BILL YEAR RATE CODE ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Boland, Virginia 9848-90-9424 2010 16 150,765 87,547 -588.94 Late Exemption/Exclusion G.S. 105-282 (a1) Keller, Robert 9833-14-1995 2010 03 275,187 188,902 -780.51 Late Exemption/Exclusion G.S. 105-282 (a1) Hayes Blonnie Bell 9778-64-8400 2010 21 143,267 71,934 -1,166.87 Late Exemption/Exclusion G.S. 105-282 (a1) Foley, Malachy J. 9890-20-9623 2010 22 304,208 152,104 -2343.01 Late Exemption/Exclusion G.S. 105-282 (a1) Palmer, Wendy 316334 2010 07 27,250 2,570 -278.98 Late Exemption/Exclusion G.S. 105-282 (a1) Richardson, Anna Mae 9863-76-9418 2010 00 26,355 4,155 -230.40 Late Exemption/Exclusion G.S. 105-282 (a1) Lee, Raymond 9880-14-9995 2010 22 408,517 204,259 -3146.40 Late Exemption/Exclusion G.S. 105-282 (a1) Caldwell, Eva 9788-19-8108 2010 22 236,290 118,145 -1819.91 Late Exemption/Exclusion G.S. 105-282 (a1) Hargraves, CW 9779-20-3188 2010 21 204,197 102,099 -1670.13 Late Exemption/Exclusion G.S. 105-282 (a1) Myrick, Glenndle 9875-81-9612 2010 00 339,204 169,602 -1,563.05 Late Exemption/Exclusion G.S. 105-282 (a1) -13, 588.20 w Date ~- .7-.~ -) b To Whom It May Concern: • I i {' ~~ ~ ~~ am applying for a late Homestead . lj'~~~_do._ z Z-ol Exemption for year ~ ~ ~ ~ on Tract~'# Q~`f8' ~-9o - 9 ~- ~ because I f/-- Was not aware that this exemption was available to me. Just found out about the exemption. Signature ~/.~t ~".ti~=~/ ~/~.-P.G~ ~a~~-- How did you find out about this exemption? 4 i i ~- .a, ~~~~~ --~~.' ~ . .a.~-- . ~. ~: ~ N Date t,~ L~ /`~ .~ D I L1 ~~ _, -~ ' Td Whom It May Concern. . I ~ va~~, ~ ~ ~. 5~~= ~ ~~ ~ ~~~ ~ `~ ~Z , am applying far a late Ho~n:estead Exemption for year ~ U / U ~ on Tract # ~`r ~ because I . ~ VJas not aware that this exemption was available to zne. r lust fo~mcl `out about the .exemption. Signature ~` ~' ~- How did you find out about this exemption? ~~ 5 ~~ 6 Date ,1~~ f ~ ~/~ ~. raw' - ~ To Whom It May Concern: _ i f . ~ ~ ~~ ~~ I /1t// C ~~ ~- , am applying for a Late Homestead Exemption,for year p~--d ~,~ on Tract # ~dn f ~ ~ ~B l!/t~ because I. Was not aware that this exemption was available tome. . ,,.. Just found out about the .exemption. ~1g11atttre ~- - How did you find out about this exemption? r.~ Y Date ~ 5 ~ ~ ~ ~` ~~~' ~ ~- . To Whom It May Concern: ~ . I ~ ~ ~ y ,~ = ~ L ~ ~ , am applying for a late Homestead ~r f because I Exemption.for year on Tract '~' 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? C~ cf~ ~c ~~ 4sl --- ;: - s~ __ ~: ~:~ Date ~ ~ t ~ ~ i ~ AUG .18 2'0~(#' -~-- To Whom It May Concern: ~~~`~ ~*~ ~~ ~~~~~ I ~'~,~~.,~~ ~ ~_.Q,~...•¢.~,, , am applying foz a late Homestead, Exemption for y-ear- 2-- fl ~ °1 on Tract # because I. Was not aware that this exemption was available to me. r ),-r' Just found eut about the.exermption. Signature ~ c3- How did you find out about this exemption? i a ~ ~, _F'..'_.: ~. _ f:~~,:~. .:: :_ To Whom It May Concern: - I ~ir/,~tJ~ ,,~~~ ; L~~~ S'~jz./ , am applying for a late Homestead Exemption for year d on Tract # ~Q ~ ~ ~~ because I Was not aware that this exemption was available to rne. Just found out about the exemption. l ~ Signature }(;t"t,~v~e~ ~`ha~.e~ -c~~%fe~ ~k~tJ~J ~~~ How did you d out about this exemption? -~ 9 .,~ ~~ ~~ ,~ I r. • AU6 1 i ~01d U r. . `!~ /'~~ To Whom 7t May Concern: (/ Q~~t~~ 1 ~ ~ ~~ , ,.,,,..,,, f~, ~, ~~ , am applying for a la#e Homestead, Exemption.for year ~ ~ / (~ on Tract # ~ ~ ~ ~~~ because I. Was not aware that this exemption. was available to me, . x ' Just found out about the .exemption.. Signature- -- _ • ~y~j;~~,,~ ~ v. ~-c How did you find out about this exemption? , 10 U/~ •7~; ~.z 4. ~~'V'' .3S" _ v __~..., 11 _ ~::__ - ~ Date L~~ ~~~`~'~~~~~ ~ To Whom It May Concern: - ~.;:;: . t:=:; ~r~:: ' . w,~ (_...~ .> am a Z ~ for a late Homestead ~;~:.: ~ I pP y~g ~_:~ . _-;.. Exemption,for year -' on Tract # ~~~11 because I~ Was not aware that this exemption was available to me. . t% ~- Just found out about the exemption. Si ture~l~ ~~ ~. ~ v~-~--"' ~ ~ . . gna How did you find aut about this exemption? 12 Date rf~ -,,i~-/(J ' To Whom It lvlay Concern: Y LI~Y~.~~~~=_~: ~,~,~~~/e~:;~ ~ ~ ~.::amapPlyingforalateHouiestead ~AI~Pl111Ai®fM~ A1~1 -.. _._..~R_..._..._......_.._....._.:.... - ~ 1 13 i ~_ . . ~. ~ ~' ~j - Date To m It May Concern: r '' /~ I ~ ' ' ~~ ~ (~ C% am appiy3ng for a late Homestead `'_C~~U Exemption for year on Tract # ~ ~'~~~ ~ because I . Was not aware #hat this exemption was available to me. . ' r ~~ ust found out about the.exemption. . .. Signatures. ~ ~~ . ~~ . . How did you out about this exemption? ., ,~~ ~ ,~ n i :~ /l r,v-, s _ .,,,~~~ 9 ~,, ~, L .n 0~__d .: _Y,,~. .-.ten o.~. _. ;~ ~ r