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Home My WebLink AboutAgenda - 02-15-2011 - 4eORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 15, 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 six (6) 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 15t of the tax year being applied. NCGS 105-282.1(a1) 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. Three 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 plus the value of up to one (1) acre of land. One of the applicants are applying for exclusion based on NCGS 105-278.6(2), which allows for exclusion from property taxes for property used for a charitable purpose. One applicant is applying for Circuit Breaker exclusion based on NCGS 105-277.1 B which allows for tax relief based on income. The Circuit Breaker exclusion is a tax deferral program. 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(a1) 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 $8,999.31. RECOMMENDATION: The Manager recommends the Board approve the attached resolution for the above listed applications for FY 2010/2011 exemption. RES- ~~~1- oj5 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 3 Whereas, the Tax Administrator has determined that the applicants could have been _ _ _. __ _ -- approved for 2010 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- GS 105-282.1 (a1) BOCC REPORT REAL/PERSONAL FEBRUARY 15TH, 2011 NAME ABSTRACT NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Morris, Marshall 310375 2010 111,830 66,830 (407.07) 2010 Late Disabled Veterans Application Charles House Association 317314 2010 211,708 0 (2,504.13) 2010 Late Exemption Application -Charitable -Home for Aged, Sick, Infirmed Shortell, Catherine E 262074 2010 146,498 75,530 (676.26) 2010 Late Homestead Exemption Application Tapp, Pachent C 2365 2010 112,739 79,067 (350.68) 2010 Late Homestead Exemption Application Gravitte, Eugenia 287805 2010 141,514 116,514 (369.50) 2010 Late Homestead Exemption Application Murphy, Daniel 218359 2010 396,831 396,831 (4,691.67) 2010 Late Circuit Breaker Application S (8,999.31) TOTAL January 3rd, 2011 thru January 28th, 2011 .A 5 Dau ~~ ~~w~~ ~~ `Z,bl~ To Whom It May Concern: M ~ `, JAN 0 b 20f1 1 ~~1~5 W'A1.}1~. ~ "~R'~ , a(m applying for a late Homesicad ~ V Q Exemption for year ~l ~ ~ D on Tract # ~~9 ~ ~~ ~ because I r O~Jg~ ~, ~ Y ((~'~ Was not aware that this exemption was avaikable to me. 1, ~ ~• '~~ V _~_ 7ust found out about the exemption. ^~ _ Si tl V1J4C4t~ls _ _ _ Acc-'~ -~ 3 ~ o~`l S q`~~d How did you find out about this exemption? b~ src ~ ,. ~, ., r i - ~~'~a ~1wnv ~~ -R4v~ 6 CHARLES HOUSE ASSOCIATIOI`I Helping People Age the Way They Have Lived September 14, 2010 ~'+ sE~ . ~ ~~-u Serving Seniors and Their Families Since 1990 X79 tf-e Eves afsenrars S~patb~glarrn7ees c4rin9for ___cx,~ix.~farrn7lvmembeis filepreser>Ea~9the carxnurlily's EB17Yl>Ni47T~11t i6Dl)"f e/~ClS BOARD OF DIRECTORS Kandice Wright Exemption Program AAtt Of f tCE Orange County Tax Administration O~I~C _ ~ ~ ~~ P.O. Box 8181 Hillsborough, NC 27278 wear Ms. Wright, I am writing in regard to our application for property tax exemption on 303 Yorktown Drive, Chapel Hill, NC; Parcel ID: 9777-50-1147. PRESIDENT Charles House Association has been operating as a nonprofit organization in Orange Melvin Hurston County for twenty years and renewed our property tax exemption in the past couple VICE PRESIDENT years on our current location at 109 Hillcrest Avenue in Carrboro. Beth Tillman The application for 303 Yorktown is for a newly acquired property. Charles House SECRETARY Association purchased the parcel in December, 2009. This year Charles House Luke Riggsbee Association has begun renovation and expansion of the house in preparation for it to TREASURER serve as our community's first Eldercare Home-a residence fior six elders needing Duval Byrd care and supervision in their daily lives. We understand from you that there is a standard application period for exemption Dickie Andrews ]an Busby-Whitehead gists in Jan of each tax ear. However, we were not aware of this timeline ~ ~' y Patty Hill until we submitted our application in July ofthis year. Carolyn Jefferson Norman Klase We hope the Board of County Commissioners will consider our application for Caroline Resnick prop~y tax exemption for this important project. Luke Riggsbee Jerry Salak Cindy Skocik Philip Sloane Sincerely, ' C..ti~ EXECUTIVE } DIRECTOR Paul Klever Paul Klever Executive Director 109 Hillcrest Avenue, Carrboro, NC 27510; ~919~ 967-7570; Fax f 919) 967-7576 SC-' fil < < c -E'er. Date ~~ To Whom It May Concern. I ~~~'~~(`]~~... ,~/O~ ~/ , am applying for a late Homestead ~d~ ~ ~n np~~ Exemption.for year on motet # ~1(a:(c ~ 1- ~~~ because I ___ Was not aware thaf this exemption was available to me. V Just found out about the exemption. Signature ~ /~ How did you find out about this exemption? :.~ i 8 Date ~ ~ /~~ ~4'~/~ To Whom It May Concern: I .p~ ~ ~/ ~ , am applying for a late Homestead Exemption.for year :~G~/ G' on Tract # ~-~Z> ~y1 %~ because I ~ Was not. aware that this exemption was available to me. Just found out about the exemption. Signature How did you fmd out about this exemption? ~F.'~ ': o~c ~~ 2a~o ~' ~. 9 Date ~rj ' ~ ~ " ~~1 To Whom It May Concern: 1 I u .11rC~ - (~~V~ £ , am applying for a late Homestead ., Exemption-for yeaz ~~~~ on ~~=rac~# ` 1 ~ ~ d ~ 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 exemption?