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Home My WebLink AboutAgenda - 11-15-2011 - 5eORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 15, 2011 Action Agenda Item No. 5 - e 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 four (4) 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 four .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 2011. 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 $3,503.57. RECOMMENDATION: The Manager recommends the Board approve the attached resolution for the above listed applications for FY 2011/2012 exemption. 2 R~S_ aoi ~- ~ oa 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 been.approved 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 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 ol'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 NOVEMBER 15, 2011 NAME ABSTRACT NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Glasser Judith 178015 2011 133,082 66,541 (1,088.48) 2011 Late Homestead Applicant Hood, Karen G. 290702 2011 107,573 53,787 (615.37) 2011 Late Homestead Applicant Jones, Norman L. 303423 2011 84,738 42,369 (720.21) 2011 Late Homestead Applicant Thompson, Trudy Ellen 159050 2011 226,938 118,593 (1,079.51) __ 2011 Late Homestead Applicant Total (3,503.57) October 14, 2011 thru October 27, 2011 ~, 4 f~ v s~ :a~. ~~o~r~ `~pCO``rs Request #or Tax Relief Late Application Filing Date: C~Ca / `~' ~c~ f/ To Whom It May Concern: I ~yJ7l T`I~ ~ ~.tl~~ C-7'~ {PRINT NAME) ~ am applying for a late Ilomestead Exemption for the year ~v / / on parcel number {PII~ # t~S~~~~ The reason for my late request is: /I was not aware that this exemption was available to me. y I just found out about the Property Tax Relief Program. Other How did you fmd out about this exemption? 5 ~' 0 ~~~~~ AUG ~ 9 20it O~RANGR COUNTY TAX ADMINISTRATION Request for Homestead Exemption Late Application Filing Aate• ~ '~9-- ~~ To Whom It May Concern: I f7rZe~'1 /~ /M? ~/~/ ~! n~~ , am applying for a late ' (PRINT NAAiE) Homestead 1<lxemption for the year °~~ ~r an parcel number The reason for my late request is: I was not aware that this exemption was available to me. Y I just found out about the Property Tax Relief Program. ~ Other ~~ Thank you, J/ T / ,, ,/_, ''(Suture) ; ~ ~ ~ Hovv did you find out about this exemption? 6 ?~.~ ~ ~ '~ ~~4~~c ' ~o4h,a H 52 ;~ 4 ~oC~~ ~a~°~,~ Request for Homestead Exemption Late Application Filing Date: ~ To Whom It May Concern: I ~?,~~J~f~,U ~.1' , am applying for a late ~~ (PRINT NAME) Homestead Exemption for the year _ ~~~ /~ _on parcel number The reason for my late request is: vas not aware that this exemption was available to me. I just found out about the Property Tax Relief Program. Other Thank you, (Signature) How did you find out about this exemption? 7 Request #or Tax Relief Late Application Filing Date: /D - ~ 3 ~ ~a ~ t To Whom It May Concern: I !.'~-u- ~' `I ~//~~L ~ ~~'~""il~s~"'~ , am applying for a late ~~ (PRINT NAME) Homestead Exemption for the year aZoi ~ on parcel number (PIN} # G~Ja ~ l° ~ ~o.y 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, (Signatu How did you find out about this exemption?