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Home My WebLink AboutAgenda - 01-20-2011 - 4eORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 20, 2011 Action Agenda 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 five (5) 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. Exclusion for Elderly/Disabled, Circuit Breaker and Disabled American Veterans should be filed by June 1St of the tax year being applied. 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. Two of 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. Two of the applicants are applying for exemption based on NCGS 105-278.6, which allows for exclusion from property taxes for property used for a charitable purpose. One of the applicants is applying for exclusion based on NCGS 105-277.1 C, which allows for an exclusion of $45,000 for an honorably discharged Disabled American Veteran. 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 $4,361. RECOMMENDATION: The Manager recommends the Board approve the attached resolution for the above listed applications for FY 2010/2011 exemption. DES-ao~--oa3 2 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 , 2011. Clerk to the Board of Commissioners Late Exemption/ Exclusion -GS 105-282.1(a1) BOCC REPORT- REAL/ PERSONAL JANUARY 20TH, 2011 ABSTRACT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Coble, Tyson 3203 2010 96,266 50,133 $ (435.41) Late Homestead Exclusion Application. Owner applied after statutory deadline Sussman, O Timothy 263945 2010 212,220 167,220 $ (771.31) Late Disabled Veteran Exemption. Owner applied after statutory deadling Wilma B Adams 5744 2010 95,610 47,805 $ (706.56) Late Homestead Exclusion Application. Owner applied after statutory deadline Community Alternatives Late Exemption Application. Owner applied for Supportive Abodes 315697 2010 73,927 0 $ (1,223.86) after the statutory deadline Community Alternatives for Supportive Abodes 315696 2010 Late Exemption Application. Owner applied 73,927 0 $ (1,223.86) after the statutory deadline $ 4,361.00 Total November 19th, 2010 through December 23rd, 2010 w ;:..: F~~ ~~ ~ . ~ ~ ~"~ ~ ~ ~~1~ Date .A . 0~~~ ~~ ~~n ~~F1C~ ~~ To Wham It lviay Conce3rn: / I ~ ~.~~ ~, ~ 7l~ ~~ ;r ~ ~, /j ~e,, am. applying for a late Homestead Exemption.for~year _~r-~! an Tract # ~d ~ 02 !7 d2 because i ~" Was not aware that this exemption was available to me. Just found out about the exemption. Signature~~, ~ ~~ '"'~~~~~ 4 did you find out about this exemption? ~:::~~ . ryw. ~ . a ~?. ~~. Date ~ ~`~ ~ ~ ~ ~ ~ ~ ~ .,. . ~~~ ~~ ~ ~~F~~ To Whom It May Concern: ~ t'' : "~~ ,St,{ S.S I~Q , am applying for a late Homestead "'~ Exemption.for year o2-~ l d on Tract # ~ ~ ~ ~ _~ ~ - -because I Was not aware that this exemption was available to rne. How did you fmd out about this exemption? ..w :~ ~ ~ ... ..F• . p ~ ~ },. .~r;~ ~y: _ ~` .~,~,~[: .:u: ;~ . . .. 6 Date 1 , l~l jd To Whom It May Concern: 1 ~ ~! YY}( ~-~C~(~-'lS , am applying for a late Homestead 'fir r1 Hxemption,for year on # ~ ~ 7 ~/ f ~ because T Was not aware that this exemption was available to me. .lust found out about the exemption. Signature ~'U~~n~ /b' ~ ~~`i(•z.-~~~5 How did you find out about this exemption? ,- 6° .. ~: a '• 1T d Y~n.t"~ R G ~} 1 //, ~. V~1 V ~ L~~O t +~~/i Clte is tJ'~~~~'~.~F e .~ ~i/ ALB ~ lL Jil JL .C ]S..C~ "~-+`~~~~1~~ ~+" ~ ~ 1e/ ~S~1~F~/ ~4i JOFIN ShfIT'H, Jr., CAE 2L~! Sf}UT7~ CA114L~Crld S'IT~E1ETt ASSESSOR F.O. ]~CZY. 5181 DEPUTY ASSESSOR HI~I.~.S~~'i~~U(-slay 1~E~1~TI~ CA~~IJ~hTA ?7~'Ia TfLEP:[aNF (519)'15X-81EI,:ct 22CQ, PAS: 644-3091 Date ~ o~ o~ O /~ h ~[ < ~ ~b~s NdiT28 l Gsrmtf~,-4~;-1~ ~'P~CC1C,''rsVC~S 1U~ ~~J Address (~o O. ~~c~x t a54-5 i-, ~ ~ 5 leap # , Acct # J 15 ~~ 4~ Dear 4racige County Ta;~ hssessor: Tract # `"12 6~ Rzte Code 7 ~ig-nature ai Property E}vnter Please accept this setter as forxnsl request to release my incorrect tsi notice in accordance vrith general statute IOS-3~1 (a)~1)b, 'plus request is supported by infor2natia2i that has hapn ~,~nntiert to vnrtir ni~ce_ Rela~u is a brief exulauatiotll'Or the pur~OSe of the release. C/est a o { J ~,r Ln {^ i~ __. tr '-' s t +sr~i ts,st~a JJHN SNfTrfi, Jr, CAE 2b~B SOUTH E~~k2Ct1+T S~3,L.1 JtTDY RYAN ASSESSOR P. (}.1~C)X & IEI DEPUTY ASSESSOR 'rELEPHOPR. (71~ 732-£!S!, Est Z1Q0, BAF. 64 X309! Bate ~~ 3a~ Zoit~ Dame ~.~ ~,.rY•.zCL~ y f~ ~r~ rnr ~ .-e~ ~~ ~ :~p~ ~.Et'_ ~Uec~e J n --~----r___--. Address t' . C~ ~'~c-~ x ~ a~ ~-1 ~ p ~{ -- Tract # ~ ~ g ~~~ Acct ~# `3 i 5 IO ~i .~ Rate Code }dear Olange County Tam Assessor: Please accept ~~his letter as farnl?I retluest to release my incorrect te.J: notice in accordance wiih ~eaexal Statuta 105-3~ 1 (a)(l)b. Tlus request is supported by infar~atian that Itas been supplied to your office. below is a brief expla!~atiou far the purpose of the relesse.~ . 8 -~ c~~ . c~,~ .,r,~..x.1~.S?i.,rk ~ignature ai Property owner