HomeMy WebLinkAboutAgenda - 08-23-2011 - 5fORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 23, 2011
Action Agenda
Item No. 5_-~
SUBJECT• App lications for Property Tax Exemption/Exclusions
DEPARTMENT: Tax Administration PUBLIC HEARING: (YIN) No
ATTACHMENT(S): INFORMATION CONTACT:
Exempt Status Resolution Jenkins S. Crayton, 245-2735
Spreadsheet
Requests for Exemption/Exclusion
PURPOSE: To consider four (4) 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.
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.
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.
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 $3,703.97.
RECOMMENDATION(S): The Manager recommends the Board approve the attached
resolution for the above listed applications for FY 2010/2011 exemption.
2
~~5- aU~~- o-~c~
NORTH CAROLINA
ORANGE COUNTY
EXEMP'I'ION/EXCLUSiON RESOLUTION
Whereas, North Carolina General Statutes 105-282.1 empowers the Board of County
Commissionrers 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
201.0 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 Boazd 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
AUGUST 23, 2.011
NAME ABSTRACT
NUMBER SILL
YEAR ORIGINAL
VALUE TAXABLE
VALUE FINANCIAL
IMRACT
REASON FOR ADJUSTMENT
Gray, Luisa 269133 2011 116,721 58,360 (898.99) Late Homestead Exemption
Hill, Patricia B 273087 2011 85,155 12,492 (648.26) Late Homestead Exemption
Rushing, Larry James 81368 2011 4,120 500 (53.50) Late Homestead Exemption
Shields, Julia Elizabeth 41822 2011 243,489 243,489 (2,109.22) Late Circuit Breaker
Total (3,709.97)
June 4, 2011 thru August 4, 2011 w
4
Date ~/ /-~ ~ ~ 6 t
To tNhom It lytay Concern:
I ~.~ ~ ~ w ~~~ , am applying for a late Homestead
Exemption.for yeax ,~ / on Tract # ~'7 ~' %' i / G (/,~ , U,.~l~ause I
W-as not aware tha# this exemption was available to me.
Just fo~aut about the exemption.
i
S
How did you find out about this exemption?
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Date ~,... ~~ ~ ~~
To Whom It Allay Concern:
~ry~~~~~
JUN 2 Q 211 '
oRANOg couNT~
TAB ApM~I,gTRATION
l ~ G _ ~ v~.t';.S' ~ '~1 ~ , am applying for a late ~~omestead
Exernption.for year ~ on Trac # /~~ ~ ~ /..3~~ause I
Was not aware That this exemption was available to me.
1/~~ ~7ust found out about the exemption.
Signature /~
How did you find out about this exemption?
NAME
R~shing,_Larry James
ABSTRACT # & BILL#
81368-2011
YEAR
201
ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT
$4,120 $500 -(53.50)
REASON FOR ADJUSTMENT TYPE CLERK RATE CODE
Late Homestead Exemption HE NIA 23
8
Date _~~~-u. 2- ~- ~ 2 p I I
To Whom It Aiiay Concern:
t 1
I ~ ~ ~ ~ , ~~5, am applying. for a late Homestead
Exemption,for year ~~ // on Tract # ~~~j - ~yy ~ ~~~~e I
Was not aware that this exemption was available to me.
•Just found ouf-about the exemption. ,
. ~~~ ! ~ ~ oo a 9.e ~ ~ccaA..c_ ~&-s~ fco~.~„~~ ~ h.a~.~i+C s-~~
S i afore /~/~' ~' iz' a-c~'-~-~~ ~U-~-Y~ ~- l~+L
- ti o~.. 65a.c~~~yv . !~ ,w.2,fe,
J,
How did you find out about th:s exemption?
LATE CIRCUIT BREAKER
NAME: JULIA ELIZABETH SHIELDS
ABSTRACT NUMBER: 418221
YEAR; 2011
TAX VALUE: $243,489
DEFERRED TAXES: ($2,109.22)
TAXES DUE: $1,641.48
REASON FOR ADJ: 2411 LATE CIRCUIT BREAKER