HomeMy WebLinkAboutAgenda - 10-02-2012 - 5d 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 2, 2012
Action Agenda
Item No. 5-d
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) 245-2735
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.
All 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 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 $3,833.52.
RECOMMENDATION(S): The Manager recommends the Board approve the attached
resolution for the above listed applications for FY 2012/2013 exemption.
2
NORTH CAROLINA RES-2012-086
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
3
Late exemption/exclusion- GS 105-282.1 (al) BOCC REPORT REAL/PERSONAL
OCTOBER 2, 2012
ABSTRACT BILL ORIGINAL TAXABLE FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Beatty, Faye 10028 2012 77,711 38,855 (597.59) Late HE application
Chen, Diana Bah 293827 2012 191,946 95,973 (1,526.55) Late HE application
Dunman, Helen 3430 2012 95,818 47,909 (331.91) Late HE application
Hester, Elsie 288954 2012 97,467 48,734 (454.00) Late HE application
Southerland, Audrey 175479 2012 202,707 101,354 (923.47) Late HE application
Total (3,833.52)
August 27, 2012 thru September 12, 2012
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Request for Tax Relief
Late Application Filing
Date:
To Whom It May Concern:
FiC4A1C.. f { h f $ – ,am applying for a late
L./PRINT NAME)
Homestead Exemption for the year , t n.,11 (A on parcel number
(PIN)# ! it(i/tr4�'1;..J —
The reason for my late request is:
/I I was not aware that this exemption was available to me.
I just found out about the Property Tax Relief Program.
Other
Thank you,
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How did you find out about this exemption?
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Request for Tax Relief
Late Application Filing
Date: A ttl
To Whom It May Concern:
cp T 't. fZ''L.% , am applying foralate WA (PRINT NAME)
Homestead Exemption for the year ' i. Ze on parcel number
(PIN)#
The reason for my late request is:
(.' I was not aware that this exemption was available to me.
tom' I just found out about the Property Tax Relief Program.
Other
Thank you,
(Signature)
Row did you find out about this exemption?
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Request for Tax Relief
Late Application Filing
Date: C r1-al- 1
To Whom It May Concern:
am applying for a late
(P!.NT Nom)
Homestead Exemption for the year QC 19.- 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.
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(Signature)
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Request for Tax Relief
Late Application Filing
Date: Villa
To Whom It May Concern:
I ,E' 151'e 1 G`'S7"ef" , am applying for a late
(PRINT NAME)
Homestead Exemption for the year ,2 O 11 on parcel number
(PIN)# .
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,
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(Signature)
How did you find out about this exemption?
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Request for Tax ReO ()RA��c.
Late AppFc ton Filing .4D i_vI�sr� .arQ;v
Date: ,i
To Whom It May Concern:
I AuJfrei S C>�1/t"1 e•1''l ce Y�'�C ,am applying for a late
PRINT NAME)
Homestawd Exemption for the year 0 /..)--- on parcel nurho=r
fPr # ` 'F'7 4'E-' 7 80
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The reason for may late request is:
VI was not aware that this exemption was available to me.
I just found out about the Property Tax Relkf Program.
Other
Thank you,
(Signature) U
How did you fwd out abo t this exemption? ) igo_rj
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