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Home My WebLink AboutAgenda - 08-21-2012 - 5e 001 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: August 21, 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 Dwane Brinson, Tax Administrator, Spreadsheet (919) 245-2109 Requests for Exemption/Exclusion PURPOSE: To consider five (5) untimely applications for exemption/exclusion from ad valorem taxation for the 2012 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 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 2012. 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 2012/2013 taxes due to the County, municipalities, and special districts in the amount of $6,306.30. RECOMMENDATIONS: The Manager recommends the Board approve the attached resolution for the above listed applications for FY 2012/2013 exemption. 002 NORTH CAROLINA RES-2012-068 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 2012 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 2012 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 2012. Clerk to the Board of Commissioners 003 Late exemption/exclusion-GS 105-282.1 (al) BOCC REPORT REAL/PERSONAL AUGUST 21, 2012 NAME ABSTRACT NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Hill, Betty W. 251827 2012 267,484 172,233 (887.35) Late HE application for 2012 Peoples, Deanna E. 162802 2012 147,900 73,950 (1,209.68) Late HE application for 2012 Pixley, Mary Boland 262816 2012 138,075 95,922 (392.70) Late HE application for 2012 Rego, Philip 260062 2012 274,772 137,386 (2,116.29) Late HE application for 2012 Zachary, Iris T. 33805 2012 207,884 103,942 (1,700.28) Late HE application for 2012 Total (6,306.30) May 31,2012 thru August 1, 2012 004 ,Ecr,rz.„ 17. tr: Request for Tax Relief Late Application Fill, g Date: I To Who it It May Co ice I tr./ \ ) , a apply' g for a late T NAME) Ho4,1 estead Exe ption for the ye r 2,0 / / on parcel nu uber (PIN) # The reas n for iy 1,te ret est is: /I I was not aware th t t i is exe ption was available to II e. I just found out ai out the Pr,petty Tax Relief Progra, 1. Ether Than you, (Signature) How did you ft d out about this exemption? J./ ilL„z 6,- )1 005 00:0;e ": Frit 17 7: t I 32 1.11) ca.co\` Request for Tax Relief Late Application Filing Date: .-/ To Whom It May Concern: I ‘bc-c1/4- -Pe o , as applying for a late (PRINT NAME) Homestead Exemption for the year 2,012, on parcel number (PIN)# 6.1 E5 61, 5O9 The rea/s/on for any late request is: tA was not aware that this exemption was available to me. I just found out about the Property Tax Relief Program. Other Thank you, /Ceti Alta Pi if/rill) (Signature) How did you find out about this exemption? 006 cetokSt FEED `ZflifiM 17 ;;;APT;1511 32 JUL 1 3 2012 ekox,..5 '49 I ORANGE COUNT1 Prb' c to\.` TAX ADNHNISTRATION Request for Tax Relief L-te Application Filing te: To WboH It May Co cent: I /11 a r t ) h ci 1 / .X7E2V I applying for a late / (PRINT N ) H estead Execiption fir the year -2 61 0— on parcel nwu her (PENO # g S:57 The reaso,i for iy late req est is: I w t a are that this exe,4 I don , as available to 4 e. I just f,, ,,d out bout the Pr petty Tax Relief Pr gra 4. Othr Thai k you, ei-P (71,) 13 signature) Hiw did you f;4 d out about this exemption? 007 I eic,NNISv ' co,,,,,,, 7:ITT;7,-Wir .E.,40"7•47116 i i4i14# Request for Tax Relief Late Application Filing *".---) Date: ---') — / '''') -- 27-/---- To Whom It May Co i cer, : ..--) 9/ - , e -C („° / - , a I, apply' g for a late i 1 P' I T N' ) A 1 Hi , 1,estead E e , pd.° for the year __—on parcel nu ber I -„,......_ \u. The reason for ny late request is: 1 I was not aware that this exe ption was available to II e. — I just Ion 1 d out a out ti e Property Tax Relief Progra,, . _ -- 77 r— , /6/'''' ("'') '1, 1.)`) A \I\ C■,',\ \ ..1ther 7-- Thank IOU, / 7 / /,,-7 2 ,,,,,, \\ -- (Siinature) / ,/ 7 How did you f d out about this exemption? / C.,-- 1,,,, ,-); )2 ) i '1_,_C / „---) -, _,..,,, - - ,,_,,, -7C-, --ii / / r' ." > ( . .''' (-) 6(_ / / : , 008 1 - 17 leigiti„.,5) 1 171/ Ca0V.\ FILED II Request for Tax Relief Late Application Fill, g ogr,,,,,461,_ COU N Ty TAX .ki.)i‘.1 IN 1ST RA1 tON Date: 7 // V // i 7 i ( To Wh I , It May Concern: 1 J I Ii ,------ , 1C., S J12 e)-711-- ../' /4 C:--ki 41 /2 e--- , a apply*. g for a late (MUM NAME) Ho 1,1 estead Exe ii ptio for the year ,., e)il. on parcel nu u ber i 1 1 in/...) c.,,, J 0,,,,,,,,l- I The reason for my late request is: )I 1 _I was not aware that this exe u ption was available to ne. -- I j st found out about the Property Tax Relief Progra . Other I Tha lc you, 14-1-i --I,'Y e-J-44-' 1 (Si'guature) JI How did you f d out about this exemption? O '1 C 7 I P7) ,1" -07 3 (---1 \17:-/ Aril i K___, 4/ ,27 C./.-7-) C:.) 1 1/7 C.,/ /2.7 cfc -------r. A //,./ C.- i/V 6A--". / ',.... /m1 J i