HomeMy WebLinkAboutAgenda - 04-19-2011 - 5eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 19, 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 Jenkins S. Crayton, 245-2735
Spreadsheet
Requests for Exemption/Exclusion
PURPOSE: To consider two (2) 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.
One 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.
One 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.
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 $1,682.87.
RECOMMENDATION: The Manager recommends the Board approve the attached resolution
for the above listed applications for FY 2010/2011 exemption.
2
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NORTH CAROLINA
ORANGE COUNTY
EXEMPTION/EXCLUSION RESOLUTION
Whereas, North Cazolina General Statutes 105-282.1 empowers the Boazd 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 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 regulaz 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
APRIL 19, 2011
NAME ABSTRACT
NUMBER BILL
YEAR ORIGINAL
VALUE TAXABLE
VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Nykvist, Jon Lars 258296 2010 124,513 62,256 (989.93) Late Homestead Exemption 2010
Mt. Moriah Missionary Baptist Church
310451
2010
70,060
0
(692.94) ____ _
Late Exemption Application 2010 -Religious Purpose
(1,682.87)
February 28, 2011 thru March- 29, 2011 ~,,,
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` A'r'r'O1zrrEYS Ar Law
F 'lie Wallrway
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""'~' Carzbrn~o, Noztli Cazoluia 2,7510
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in{oQviza-taw.com
December 29, 2010
Ms. Jo Roberson, Director
Orange County Tax Administrationbepartment
Gateway Center
228 South Churton Street, Suite 200
Hillsborough, NC 27278
Via hand delivery.
Re: Taxpayer; Jon Lars Nykvist
Property: 100 Cooper Glen Place, Chapel Hill, NC 27517
PIN: 9779-78-4057.002
Dear Ms. Roberson:
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Please find attached a completed and signed 2010 Homestead Exemption Applica#ion for
the above referenced taxpayer and property. If you should have any questions, kindly contact
me at 919-918-8000.
Yours truly,
Try Vtxa LAw F3RM, P.A.
`C____
Lisa K. Virg
Enclosures
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MAR/29/2011/TUE 10.01 AM p P,QOi/001.
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To. 6<andice Wright, Qrange County Tax Appraiser
Concerning the property that Mt. Moriah Bt. Church bought on
Washington St. We thought the property was exempt since it
belonged to the church and we were using it. Therefore we didn't
file for exemption until we got a bill and was told that it was
necessary.
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