HomeMy WebLinkAboutAgenda - 12-13-2011 - 5eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 13, 2011
Action Agenda
Item No. 5 - e
SUBJECT• Applications for Property Tax Exemption/Exclusion
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 nine (9) untimely applications for exemption/exclusion from ad
valorem taxation for the 2011 tax year and one (1) for the 2010 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 15t 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 (and one for 2010 also). 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 $4,938.70, and a reduction for FY
2010/2011 in the amount of $917.52, for a total of $5,856.22.
RECOMMENDATION: The Manager recommends the Board approve the attached resolution
for the above listed applications for FY 2011/2012 exemption and one for FY 2010/2011.
2
DES-doll- III
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.
Clerk to the Board of Commissioners
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Request for Tax Relief
Late Application Filing
Date: ~ b -~~b° (
To Whom It May Concern:
I ,/ I Y`g s ~ ~.. ~OE50Y1.. ,, am applying for a late
' (PRINT NAME)
Hamestcad Exemption for the year ~Q (1 on parcel number
~~# ~~3a-~~'~~~
The reason for my late request is:
/ I was not aware that this exemption was available to me.
/ I just fottud out about the Property Talc Relief Program.
Other
Thank you, .
~ ~. ~. r> ~,~,
(8ign~e) '
How did you fiud out about this exemp#~on?
5
FILED
NDV I~$ 2011 -
ORANGE CO TAX OFFICE
Request for Tax Relief
Late Application Filing
Date: /D- D3 - l ~
.~.
To Whom It May Concern:
I f'd'f~t~' ~S %~~ ,fi/~!/ ~~ , am applying for a late
(PRIIVT NAME)
Homestead IrJxemption for the year v // _,au parcel number
(Plrr~ ~ ~f~G `~~ ~~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 Properfiy Tax Relief Program.
Other
Thank you,
~~ ~ ~ ~~~~
(Siguatu~~e)
How did you find out about this exemption?
,~
6
' Dato Aecember 31, 2010 ._
To Whom Yt May Concern:
Lisa K. Vira, Attorney for
I William Headen Pendergraft , am applying for a late Homestead
Exemption for year 2Qio an Tract # 704809 because I
x Was mot aware chat this exemption was available to me. '
.Just found out about the exemption.
Signature ~ ~~
How did you find out about this exemption?
., in~c irv ~-ith tax department.
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7
Request for Tax Relief
Late Application Filing
Date: ~ ~~
To Whom It May Concern:
X _~-~pfq~ ~d~~f~J~ ~Y. , am applying for a late
(PRINT NAME)
Homestead )Jxenaptiau for the year ~C)/~ on parcel number
The reason for my late request is:
~ was not aware that this exemption teas available to me.
I jUSt~found out about the Property Tax Relief Program.
Other
Thank you,
9~ ~o ~ ~~~..~.
~~{Signature)
Ho~ev did you find out about this exemption?
~~~
NOV ~, fi ?(ti1
Date
~~~~~ (;UUNTY
TAX ADMIN18T1zATI'DN
To Whom It/~ilay Concarn:
I __,~l L~/",~3~~.1--'c~ .~~ ~ ~?/ ~0,~ am applying for a late Homestead
Exemption r year ,~Q on Tract # S~C'?~3 b~a
Was not aware that this exemption etas available to me.
•Just found out about the exemption.
Signature' ~~~~~~'~~.-. ~.. /~y~~~-~
becauseI
How did you 5nd out about this exemption?
f,
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FILED
JUN 4 7 2011
ORANGE CO TAX OFFICE
Date ~.i:~ ~ - ~o i /
To Whom It May Concern,:/~
I /~,~+ ~ ~ lti. ~ ~ ~~~i ~~ , am applying for a late Homestead
Exemption.for yeaz ~/i on Tract # 9~35'~~~ y. ~-~ because I
Was not aware :that this exemption was available to me.
vJ"ust found out about the exemption.
- . ~ .,
Signatures
How did you find out about this exemption?
~o
Reques# for Tax Relief .
Late Application Filing
To Whom It May Concern:
F11EQ
NOV I ~ 20f1
Gf2ANGE CO T.AX t~FFtCE
I ~O~}~ ~~~~ ' ~' ~- 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 just found out about the Property Tas Relief Program.
Other
Thank you,
(Signature) ~~ y"ti
How did you find out about this exemption?
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Request for Tax Relief
Late Application Filing
Date: f~ '.Z~' ~(
To Whom It May Concern:
FILED -~°"°'
ocr 2 i; zo~~
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I ~~ ~NJVi~ ~• l~'f2~~ ~~ ,ama 1 in foralate
PP y g
(PRL~iT NAb1E)
Homestead Exemption for the year ) on parcel number
T~he~reason for my late request is:
z' I was not aware that tliis exemption vas 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?
11
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12
Request for Tax Relief
Late Application Filing
Date• /~,•• of / /
To Whom It May Concern:
Pl~v 4 ~~ `tt ~'~'~
c)i~A~C~ ~1~~~~ ~ ~N
~,~~ pS~M
Y ~~ G~ •~~ • ~~l ~ /-~ , am applying for a late
(PRIPlT NAME)
Homestead I+;xemption for the year ~U ~ / on parcel number
(PIN) # ~~-2 ~~ ~~,~ ~~
The reason for my late request is:
I was not aware that this exemption was available to me.
I just found out about tl~e Property Tax Relief Program.
Otlxer
Thanlc you, •
(Sigus~ture)
How did you find out about this exemption?