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Home My WebLink AboutAgenda - 12-05-2011 - 5eORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 5, 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 eleven (11) 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. Eleven 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. 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 $7,666.41. RECOMMENDATION: The Manager recommends the Board approve the attached resolution for the above listed applications for FY 2011/2012 exemption. NORTH CAROLINA ~ ~ ~ _ ~ ~ I' _ I " 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 DECEMBER 5, 2011 ABSTRACT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Enoch, Gilbert 154166 2011 116,937 91,903 (226.46) Late Homestead Exclusion Application Fearrington, Mabel 295556 2011 179,351 108,495 (791.04) Late Homestead Exclusion Application Harris, Christine 152864 2011 113,232 56,616 (930.78) Late Homestead Exclusion Application Harris, James O. 227309 2011 107,433 62,433 (454.07) Late Homestead Exclusion Application Herrington, Carla Sue 271812 2011 56,963 28,482 (514.94) Late Homestead Exclusion Application King, Clyde 182261 2011 88,593 44,297 (749.00) Late Homestead Exclusion Application Thompson, Trudy Ellen 159050 2011 216,690 108,345 (1,079.51) Late Homestead Exclusion Application Wells, Mary A. 302612 2011 94,823 47,412 (794.73) Late Homestead Exclusion Application Wilkerson, Nicholas Sellars 279693 2011 63,745 28,559 (313.99) Late Homestead Exclusion Application Williams, Raymond M. 189138 2011 257,895 125,371 (1,343.15) Late Homestead Exclusion Application Wright, Darrell I 156442 2011 84,669 42,248 (468.74) Late Homestead Exclusion Application Total 7,666.41 October 28, 2011 thru November 16, 2011 w /` . G/ ~o¢t' ~oy\ .~ V 52 ~)arlb '~fl[o`~ra Request for Tax Relief Late Application Filing Date: / . To Whom It May Concern: 4 ~~~~~ NOVY52011 ORANGE COUNTY T~ ADMnVISTRATION I, ~.~T~ ~ ~/L 7-_ L~fo/ G C l-~ , am applying for a late (PRINT NAME) Homestead Exemption for the year p2~l~on parcel number 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~y"ou'~find outab/out th/is exemption? / ~ / / -l~t.yr ~~llG~fi % -f' D~ 1~ ~~ ,~ Cc.. C ~ t~-~ ~ 7~-~.t- /ji ! !~~ 4"~ ~Q Request for Tax Relief Late Application Filing Date: ~ ~ ~ ~~ ~~ To Whom It May Concern: I ~ f 2' r:~Yf i , am applying for a late (PRINT AME) Homestead Exemption for the year ~ on parcel number The reason for my late request is: I was not aware that this exemption was available to me. just found out about the Property Tax Relief Program. Other Thank you, (Si ature) ~~~ ~~ ri_ ~~~~ /T 5 How did you fmd out about this exemption? 6 e + e \ ~t~ue o~~r~ b V 52 .' : ~~ lO~~b fat°~~~ Request for 1'ax Relief Late Application Filing Date: /~ ~ ~~ To Whom It May Concern: 1 Y/'/S am a for a late I ~~I"/~S~//~~ ~ PP~g (PRINT NAME) Homestead Exemption for the year a~®l~ on parcel number (Pnv) # ~ = 99~ ~ 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 Taa Relief Program. Other :...~ Thankyq~i; (Signature) How did you find out about this exemption? ~ r 7 ~~p~ge, ~04~~ .$ u sa ~~orrh ~ ~a`Q``~e Request for Tax Relief Late Application Filing Date: ~~'„~r ,~~ To Whom It May Concern: I ~~~ ~Q{Cf"/ -J , am applying for a late (PRINT NAME) Homestead Exemption for the year ~ on parcel number The reason for my late request is: ~ I was not aware that this exemption was available to me. I fast found out about the Property Tax Relief Program. Other Thank you, (S' afore) ~~~/' ~~~ How did you fmd out about this exemption? ~~ 8 "~~~ SEP 0 9 2011 f C3RANGE COUNTY i2 T~ `~MINISTR-ATION ~~% Request for Tax Relief Late Application Filing Date: ~ " / ~-' ~Q / To Whom It May Concern: I ~/~ ~f~ s ~ ~~ ! l ~ /l ~ ~ hJ ~ ~o M , am applying for a late (PRINT NAME) Homestead Exemption for the year on parcel number The reason for my late request is: I was not aware that this exemption was available to me. V I just found out about the Property Tax Relief Program. Other Thank you, L~~i. ~ yL (Signature) How did you fmd out about this exemption? .f~ `7-~ u~ ~ re s~ ~1 e~7" -To ~ d i~ e . 9 At~~4e ' ~04~ ~r u s2 :~ ~~crh ~ato~`°o Request for Homestead Exemption Late Application Filing Date: ~ 3b ~ I To Whom It May Concern: tJh= 1~ I -~ ~ ~ f ~`~ ~pR~ ~ r /A ~ ~ 1 , am applying for a late ( NAME) Homestead Exemption for the year ~ ~ ~ 1 on parcel number (Piro # `1 ~~ y c~~ 3 (~~ 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. v~~ Other Thank you, (Signature) How did you fmd out about this exemption? 10 irp4e ' ~O4h ~j~j 9gp~®. L ~a ~° ~2 OCT 13 2011 ,- ,`, ° ~ , OgANGE CO~(.TNTY r~orr~ ~~a~o`i~a TA~ADMII~IISTjtpTION Request for Tax Relief Late Application Filing Date: /G ' ~`~3 " ~c i l To Whom It May Concern: I 2-u- ~' y ~~//o~L ~1--~'~""~"'s~n~ , am applying for a late ~cle (PRINT NAME} 'l Homestead Exemption for the year ,~Z~/ ~ on parcel number 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, (Signatur How did you find out about this exemption? 11 Date L(l 4 o?n~~ To Whom It ~Iay Concern: I ~~~ ~ y r~• ~~%> ~~ , am applying for a late Homestead Exemption•for year ' ~l i ! or. Tract # 9~~ ~ ::~~ ,~iecause I Was not aware that this exemption was available to me. •7ust found out about the exemption. Signature,C ~ ~~ How did you f nd out about this exemption? ~~x ~/!'1 Qi~'J/~~~p, j C ~:." L`C~4GG'E r ~ ~dG~ l~~n/ ~ /,~'I~lc~i . c~v .~'J~. / ~TIf~~ !JUL 1 1 2011 UR.A.NGE C4IJN~'y 'SAX AnMrNtsr~TIQN 12 ~~~~~ Request for Tax Relief Late Application Filing Date: ~J'--- ~ ~ / / To Whom It May Concern: SEP 0 8 2011 ~gANGE COiJNT~. TAX ADMINtSTgp,~'ION I ~, ~ 1~c~ lad SA~1,~S lJ, /~~~s~'',J PP Y g am a 1 in for a late (PRINT NAME) Homestead Exemption for the year ..,~ ~ /i on parcel number 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 yon, (Signature) How did you fmd out~a/b~ou~tthis exemption? FILED Date ~ ~(a,ti ~.~ !~ j ~ (J N O V 1 Q 2011 1- ORANGE CO TAX OFFICE To Whom It May Concern: I ~` /. ~a-i~-- , am applying for a late Homestead ~~ Exemption.for year ~ C! % / on TIC # ~~4 .:~ ~~ ~/~.1t y because I ~ Was not aware that this exemption was available to me. k Just found out about the exemption. -- ~~. Signature How did u~ j ~,.1 CJ W e. ! Cwt; LC" 13 ~'1RrFlyrt~ <<i~ ? ~ ~Q1 i 1~ 14 Date ~ ,3 ' i ~ To Whom It May Concern: ~~~ ~ ~ 2411 ~NG`E CO ~~~ ~MINIST ON I ~/~''~~-~/l ~.~,-~• ~i ICY , am applying for a late Homestead Exemption.for year _1 'i on Tract # Q,~•~~ ~j ~ ,~,~ ~ because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature ~~,,,, ~ ~, y~'•/u;~~/ How did you fmd out about this exemption?