HomeMy WebLinkAboutAgenda - 10-04-2011 - 5eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 4, 2011
Action Agenda
Item No. rj~,~
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 three (3) untimely applications for exemption/exclusion from ad
valorem taxation for the 2011 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.
The three 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 201.1. 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 2011/2012 taxes due to the County,
municipalities, and special districts in the amount of $3,240.32.
RECOMMENDATION: The Manager recommends the Board approve the attached resolution
for the above listed applications for FY 2011/2012 exemption.
RCS' X01 l " ~g~
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 Tax Administrator has determined that the applicants could have beenapproved for
2011 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
2011 are so approved as exempt.
Upon motion duly made and seconded, the foregoing resolution was passed by the fallowing
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.
2
Clerk to the Board of Commissioners
Late Exemption/Exclusion-GS 105-282.1 (a1) BOC� REPOI�T REAL/PERSONAL
OCTOBER 4, 2011
ABSTRACT BILL ORIGINAL TAXABLE FINAN�IAL
NAME NUMBER YEAR VALUE VALUE IMpACT REASON FOR ADJUS7MENT
Davis, Juanita 306548 2011 203,600 130,963 (563.97) Late Homestead Applicant
Evans, John 306913 2011 92,850 46,425 (419.96) Late Homestead Appiicant
Meg R Rudansky Trustee 276090 2011 279,977 139,988 (2,156.39) Late Homestead Applicant Name changed to a trustee
Total (3,240.32)
September 2, 2011 thru September 16, 2011
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Request for Tax Relief
Late Application Filing
Date: ~~;~
To Whom It May Concern:
S
(PRINT NAME)
am applying far a late
Homestead Exemption for the year a.2a // ~ on parcel number
(~~ # 9~~ 3 o d g~4 ~
The reason for my late request is:
i :.f' I was not aware that this exemption was available to me.
,~ ~I jus# found out about the Property Tax Relief Program.
Other
Thank you,
~ ~. C ~
{Signatur
How did you find out about this exemption?
5
Request for Tax Relief
Late /~ppiication Filing
Date:._~ f ~ -- 1 j
To Whom It May Concern:
I •~i C~ ~ U f - ~ j/' ~- N •~ , am applying for a late
(r~T Na~~l
Homestead Exempfion for the year o`~-~''~~ on parcel number
~~ # ~g ~ ~
The reason for my late request is:
I was not aware that this exemption was available to me:
I just found out about the Property Tax Relief Program.
Other
Thank you,
Y ~ ~JV v ~~
(Signatu a}i
Haw did you find ont abou# this exemption?
09/02/2011 11;05 9196443091 ORAt~GECO PAGE 02/14 6
RequesLfo~r ~a~ ReHef
-Late Application ~iiing
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To Wbom It 112ay concern:
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Hamiestead Exe~aagtian for the year ~~ i ~ on parcel number
'>'he reason for mry Late request is:
i vras not aware that this exemption was available to me.
I just found out about tlwe Property Tax Rellef Pra~ram.
~Otix¢r
~Iow did you find aut s~baut this exeuxptton?
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