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Home My WebLink AboutAgenda - 11-01-2011 - 5eORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 1, 2011 Action Agenda Item No. 5- ~. SUBJECT: Applications for Property Tax Exemption/Exclusion DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No ATTACHMENT(S): Exempt Status Resolution Spreadsheet Requests for Exemption/Exclusion INFORMATION CONTACT: Jenkins S. Crayton, 245-2735 PURPOSE: To consider ten (10) 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. Nine 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 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 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 $ 5,927.73. RECOMMENDATION: The Manager recommends the Board approve the attached resolution for the above listed applications for FY 2011/2012 exemption. ~Es- ao~~_ o~~ 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 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 , 2011. 2 Clerk to the Board of Commissioners Late Exemption/Exclusion - GS 105-282.1(a1) BOCC REPORT REAL/PERSONAL NOVEMBER 1, 2011 NAME ABSTRACT NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Carter, Rebecca 243717 2011 149,137 101,553 (430.44) 2011 Late Homestead Applicant Cates, Margaret 10826 2011 105,273 52,636 (481.15) 2011 Late Homestead Applicant Posillipo, Shirley 232743 2011 9,462 0 (114.56) 2011 Late Homestead Applicant Ray, Vernon Earl 288189 2011 94,719 49,719 (496.35) 2011 Late Disabled Veterans Applicant Riggins, Marie B. 264017 2011 271,867 135,933 (1,490.37) 2011 Late Homestead Applicant Scott, John Wesley 85148 2011 58,237 34,639 (208.86) 2011 Late Homestead Applicant Van Hook, Arilla J. 256288 2011 130,046 65,023 (706.93) 2011 Late Homestead Applicant Walters, Robert L. 221702 2011 80,855 43,630 (393.80) 2011 Late Homestead Applicant Weaver, Preston Jr. 32758 2011 87,144 43,572 (529.94) 2011 Late Homestead Applicant Williams, Bette M. 107034 2011 191,784 95,892 (1,075.33) 2011 Late Homestead Applicant Total (5,927.73) September 29, 2011 thru October 13, 2011 w 4 ~ta~¢c ' ~o4h~ u sz ~i~d~r4 day°~~~`~ Request for Homestead Exemption Late Application Filing Date: () Z"l. ~_ To Whom It May Concern: FILED SEP 01 2011 ORANGE CO TAX OFFICE I ~ ~~J 2L~ (,{ ~~ Y1 ~ (,G~ rk~. r , am applying for a late (PRIlVT NAME) Homestead Exemption for the year 2 ~ ~ ~ on parcel number m~ # a S 3~~2~i noo The reason for my late r-equest 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, .~~~- 2~ (Signature) Flow did you find out about this exemption? 5 ~,~ _.~4,, ~b Inc Request for Homestead Exemption Late Application Filing Date• ~~ /2.4 ~~~ To Whom It May Concern: I ~\a.Y g ~Y z~ ~ _ C~~'eS , am applying for a late (PRINT NAME) Homestead Exemption for the year ~-o\~ on parcel number ~~ # ~'~7,~-~q-80~~ 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, (Signature) How did you find out about this exemption? ~Y ~~ ~h °~=~ ® -~T r,~Y.,~~® ant Request for Tax Relief Late Application Filing Date To Whom It May Concern: 6 ~IL~T~ SEP 14 2011 QRANGE COUNTY TAX ADMINISTRATION I `Sh r , 1 ~ ~d r ~f ~ ~ , am applying for a late ~ (PxuvT rr ~ . Homestead Exemption for the year ~~ / 1 on parcel number The reason far 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, ~. (Signature) How did you fmd out about this exemption? _7 _~+ ~~~~ ®~°~gt + ~Q4,f~ AU G ~ ~ 2011 v ;Z ORANGE COUNTi' .~, 'SAX ApMINISTRATION b ~'~~b ~a~°~ic Request for Tax Relief ~I~,~+ ~ Late Application Filing ~'% SEP ~ 2011 ORANGE COUNTY Date: X " ~- ' ~ d ~ r TAX A.DMINIgTRATION To Whom It May Concern: I (l~.eZ r/O ~ ~~L am applying for a late (PRINT NAME) Homestead Exemption for the year ~ 'l ~ on parcel number (~~ # ~~G~9~y0 ~~ 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, ( ignature) How did you find out about this exemption? 8 ~~age ' ~oy~ ~~ i Ara, Request for Tax Relief Late Application Filing Date• yl~ _~ ~ ~ To Whom It May Concern: I /'~j~~~; ~ ~, ~ ~.~ l• ~ i..~.1.5 , am applying for a late (PRIIVT AA E Homestead Exemption far the year ~~U / ~ on parcel number The reason for my late request is: I was not aware that this exemption was available to me. ~ust found out about the Property Tag Relief Program. Other Thank you, (Signature) ~J How did you fmd out about this exemption? 9 Date ~'" G' ~ ~ ' ~ To Whom It May Concern: I ,~~,% l/~s-~-~ ,:,~c-o ~ , am applying for a late Homestead Exemption,for year .,,~(~ ~ / on T~ract# °~~~~,33~'~ ~3 because I . !~ VJas not aware that this exemption was available to me. Just found out about the exemption. Signature~~ How did you find out about this exemption? / r-P -, ~~~~~ AUG U 5 2011 (dRANGE.C~ I~tA IT~U~ TEL ,AbM1Ni -o ~~~~~ . AUG 2 3 2011 Date ,~ ~ ~'J ' ~ ~ ~ l ()ItANGB COUNTY TAX ADMINISTRATION To Whom It May Concern: ' I ~~ ,J, ~ lc ~ ~/;~~ ~c ~ ~ , am applying for a late Homestead Exemption for year y~~ ~~ on Tract # 9~G G~ G S~ /~ because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature ~~~1~`~ How did you find out about this exemption? 11 Date ~ ~ 3 ' /~ To Whom It 1VIay Concern: I /1y ~P/~~ ~ (,c~~~~-~iS~ - , am applying for a late Homestead Exemption for year L,~~j /~ on Tract # ~~f d~~/~ G-~ because I Was-not aware that this exemption was available to me. Just found out about the exemption. Signature_~~~1~ ~ IAl l~Q~ ~ /,~ How did you find out about this exemption? t-~,,~ ~ ~ y ~-~ ,~6~i~- ~/mil ~- ~~- 12 Date ~ ~~~~ .~ ~ - ~ l To Wham It Inlay Concern: I ~f ~S`~mU L;~c~~`'' , am applying for a late Homestead 7"/try Exemption for year a?D// on `~zaot# Q~~OS~~ ~.~~ because I Was not aware that this exemption was available to me. ~7ust fold out about the exemption. 5ignatuie How did you find out about this exemption? ~~~~ SEP O 1 2011 aItANGE couNTx TA7~ ADMINISTRATION ,. 13 i~ Date To Whom It May Concern: I •` ~ ~ j, ~ ~~ , am applying for a late Homestead L.~, ~~ l i Exemption.for year ~ ~ on # -~9~~1~y ~ ~ -,because I as riot aware that this exemption was available to me. Just found out about the exemption. Signature ~ ~~ ~ [~~ `~^•-}. How did ypu find out about this exemption? AuG 23 zot~ ORANGE COUNTY TAX ADMINISTRATION