HomeMy WebLinkAboutAgenda - 11-08-2012 - 5d 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 8, 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 thirteen (13) 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.
Twelve 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 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 $9,687.26.
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-2012-094
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 (a1) BOCC REPORT REAL/PERSONAL
NOVEMBER 8, 2012
ABSTRACT BILL ORIGINAL TAXABLE FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Burkart, Ronald 253281 2012 203,592 101,796 (1,568.06) Late HE application
Burnett, Marva 74738 2012 172,387 86,194 (1,327.71) Late HE application
Cole, Wylie Stephen 222848 2012 75,837 37,918 (583.18) Late HE application
Dodson, Betty Jo 236369 2012 19,635 0 (181.80) Late HE application
Fowler, Vicki 303917 2012 257,233 128,516 (2,202.92) Late HE application
Goodson, Wiliam Oliver 183595 2012 33,392 9,060 (220.10) Late HE application
Hito, Matt 988206 2012 186,638 113,116 (827.04) Late HE application
Lankford, Ned Harris 192001 2012 139,502 69,751 (630.97) Late HE application
Lovatt, Margaret 305137 2012 97,578 48,789 (503.98) Late HE application
Sigmon, Laura Wagner 587846 2012 92,459 36,500 (660.37) Late HE application
Tackett, Bert Jr. 215114 2012 18,520 0 (284.84) Late HE application
Tuskey, George T. 285559 2012 262,050 217,050 (413.05) Late Veterans Application
Whaley, Irene H. 259201 2012 62,624 31,312 (283.24) Late HE application
Total (9,687.26)
September 27, 2012 thru October 18, 2012
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- Request fvr Tax Relief �
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Late Ap�lication Filing
£
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T��'Vtt�m It May C�ncern; F
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I t GcrO� � v��-�� ,�m a�plying fnr� l�te
: �r�tivr x�nr�}
= 1'rc►perty Tax Kelicf Exemption ar Exciu��o�n for the year ��i 2� on�arcel
= nu�uuh+�r{I'IN}# ����.3 -(,�f;-- t��t 2
' The rea�scrn far my tate request is;
�was.nat aw�re that this c�em�fion was available to me.
T jus�fvunt�aut about the Praper�,y T�x Reaief P'rogr�m.
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H.c���€�it�yau fitt�i c►�t at�out this e�e�pLian`I
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t7 52
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�. �$ TAk,q(}fN#ryf��-��7`t#_}.�
�ar�t Gdco«
l�eques�for Tax R�[ief
�ate A�pliGa�ivrt Fi(ing
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Da�te•^ �� � � � 1`�....
T�r Wharn�t May Cc►ncern:
I � � ..�..rJ -�.. �c� � /-� I-�- � ,am�p�iyi�g fc�r a late
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Ham�ste�d Exem�tinn fc►r the year-����on par�eel xrumber '
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The�eas+��fa�r ni�r late request is<
4/1 I was not aware tha�this exeux�tion vvas availabl�to me.
t�' �just fa�uni�auf sbot�fi the Progcr[y Ts�x I�eiie�Pragr�m.
Utk�er
Than.k you,
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E��f`1�B �ltl`8�
Hc��did you�nd o�tt abr�ut this e�em�stion?
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