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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 4 t �j".k�. j }� '�. tS� �,� �*} J,!�.��'ti�, � . . . .. ... .. , '�`-�,A.���! ._,....__.. 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T jus�fvunt�aut about the Praper�,y T�x Reaief P'rogr�m. ✓rt)ther `I'han�f ou, �t} �.��`�c� '�---�--'' (�ignature} H.c���€�it�yau fitt�i c►�t at�out this e�e�pLian`I , �, '�}�r c v��- "�h� L1 t� 16 _.. ,.. � �t����e ���'��� ����'r.€.� � , ��� �� ��f� t7 52 ����"tiE CC3tr.yrs �. �$ TAk,q(}fN#ryf��-��7`t#_}.� �ar�t Gdco« l�eques�for Tax R�[ief �ate A�pliGa�ivrt Fi(ing � Da�te•^ �� � � � 1`�.... T�r Wharn�t May Cc►ncern: I � � ..�..rJ -�.. �c� � /-� I-�- � ,am�p�iyi�g fc�r a late (���r�nn�.�} Ham�ste�d Exem�tinn fc►r the year-����on par�eel xrumber ' ���� ��"�����1/,�� 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, , a >,.., �_��, �.�.?� E��f`1�B �ltl`8� Hc��did you�nd o�tt abr�ut this e�em�stion? r ,�-- )/�) Lf ,j .��� ,.`L�t.c,-� .!i� .r'�.�r..�.'JC..�....:1 j"i•(.�.rtr�%Z.C-..C.v !-t"vX�•�".�.i-� —' �� ,+r— i• � . l�l.