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Home My WebLink AboutAgenda - 02-07-2012 - 5e 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 7, 2012 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 finro (2) 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 finro applicants are applying for homestead exclusion based on NCGS 105-277.1, which allows exclusion of the greater of finrenty-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$5,023.95. RECOMMENDATION: The Manager recommends the Board approve the attached resolution for the above listed applications for FY 2011/2012 exemption. 2 ��.s - a� � a - c� � � 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 Carol'ma,DO HEREBY CERTIFY that the foregoing has been carefully copied from the recarded 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. WIT'NESS my hand and the corporate seal of said County,this day of , 2012. Clerk to the Board of Commissioners Late Exemption/Exciusion-GS 105-282.1 (a1) BOCC REPORT REAL/PERSONAL FEBRUARY 7, 2012 ABSTRACT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Pratt, Marilyn P Trustee 215569 2011 578,543 289,272 (4,455.95) 2011 Late Homestead Exemption Application Savage, Johnny G. 213109 2011 126,418 63,209 (568.00) 2011 Late Homestead Exemption Application Total 5,023.95 January 5, 2012 thru January 18, 2012 w 4 ��,.,�..... �. „�e ' �o }=;ti..�.:� �`a 4''r� � C��, � � _`.�11 u ° 5z � ...� {, -;�.,-;,.-E ; ;•:,,::.^.;�.;�; .��....,e.�.� _.�:.�.:u��,_.:: ''��0r�h .�asp��`'° Request for Tax Relief Late Application Filing �Date: � 2 � `�� J' To Whom It May Concern: I �I ' ��,�� , am applying for a late (PRINT NAME) I3omestead Egemption for the year ��// on parcel number �rnv� # 9��'�7y� 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, . � ; � �Srignature) ' . � _ How did you find out about this exemption? .��-�✓ '�� 5 ��p��e ' �O4h f� U jZ `�? - E Q ��fh �ar°�ti� Request for Tax Relief Late Application Filing Date• /� �' :��"!� I� , To Whom It May Concern: I ��` _� c f�'� �' , am applying for a late (PItIN AME) Homestead Egemption for the year �// on parcel number (P�# ��'�y�'v�'� 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. �ther Thank you, � � ' � � (S� ature) How did you find out about this ezemption?