HomeMy WebLinkAboutAgenda - 09-06-2012 - 5e 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 6, 2012
Action Agenda
Item No. 5-e
SUBJECT: Application 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
Request for Exemption/Exclusion
PURPOSE: To consider one (1) untimely application 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 applicant is 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 application and the above referenced General
Statutes, the applicant 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 this property should be approved for exclusion.
FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of this
exemption application will result in a reduction of FY 2012/2013 taxes due to the County,
municipalities, and special districts in the amount of $319.01.
RECOMMENDATION: The Manager recommends the Board approve the attached resolution
for the above listed application for FY 2012/2013 exemption.
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NORTH CAROLINA RES-2012-073
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 applicant could have been approved for
2012 had the application been timely.
NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the property applying for exemption for
2012 is 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
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Late exemption/exclusion- GS 105-282.1 (al) BOCC REPORT REAL/PERSONAL
SEPTEMBER 6, 2012
ABSTRACT BILL ORIGINAL TAXABLE FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Reynolds, Juliaette G. 320012 2012 56,719 28,360 (319.01) Late HE application
Total (319.01)
August 2, 2012 thru August 15, 2012
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JUL 2 7 20 2
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Request for Tax Relief
Late Application Filing
Date:
To Whom It May Concern:
Juliaette G. Reynolds -
, am applying fora hate
(PRINT NAME)
Homestead Exemption for the year _2W-on parcel number
(PIN) ff
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,
gnature}
How did you find out about this exemption?
friend at Cha.el Hill Senior Center .