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HomeMy WebLinkAboutAgenda - 11-20-2012 - 5d 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 20, 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 seven (7) 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, Disabled American Veterans and Agricultural, Horticultural and Forestland exclusion 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. Five 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. Two applicants are applying for agricultural, horticultural and forestland exclusion based on NCGS 105-277.3 which allows for tax relief based on the designated special classes of property under authority of Section 2(2) of Article V of the North Carolina Constitution. The Agricultural horticultural and forestland exclusion is a tax deferral program. 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$2,457.11. RECOMMENDATION: The Manager recommends the Board approve the attached resolution for these applications for FY 2012/2013 exemption. 2 NORTH CAROLINA RES-2012-100 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: 1,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 l.ate exemption/exciusion-GS 105-282.1 (a1) BQCC REPORT REAL/PERSONAL MC?VE1I�BER 28, 2�12 ABSTRACT 81�.L C?RiGINAL TAXAB�E FtNANC(AL NAME NUMBER YEAR VA�t1E VA�UE IMPACT REASt3N F4R ADJUSTMENT Ber , Margare#�. 236652 2012 73,343 48,344 {232.88} Late HE application Brown, danny Lee 14684Q 2012 22,312 0 (280.28) l.ate NE application Cabb, Gwender 3185 2012 51,984 25,992 (330.9 3) Late HE application Cook,James&1�ebarah 189365 2012 36,882 11,882 {232.00) Late HE application Daniels,Afvin 16Q262 2012 74,004 42,789 (387,07 Late HE appliaation McBroom, Kevin T. 400986 2012 80,964 18,491 {571.07} Late Present-Use Value Ap lication McBroom, Kevin T. 400987 2d12 141,864 95,515 (423.68) La#e Present-tJse Value Application Tatal 2,457.11 October 19, 24�2 thru October 31, 2412 FILED OCT 2 2 Z012 ORANGECia(JNTy TAX AOMINISTRA°TION ad Request for Tax Relief Farts Application Filing Date: s To Whom It May cowern. I am applying For a hate tf%um I-RAMP Homestead Fumption for the year ice' ' an parcel number The re"PS for my late request is. I was not aware that t,43 exemption was avaiiabk to e, I just(band out about the IroPerty Tyr Utfief rvagm a. Otheir Thank you, XJ HOW did you find out about this exemption? f 5 MOMMOMP Q i } �'sca��t i t,bpr4 OCT 17 2012 � ;z 43k*dnCf3t�1�1 TAXADmjjgjnxT#ii'fit k _ rz • ��rf iF �StO�� Req uest for Tax Ern Late Application g Date: TO Whom,it May concern: an applying for a bite kj (' NAM) Homestead Exemption for the year 61 on parcel number 21 9 The reason for my late request is: I was not aware that this exemption was Oaftble to mf- t just found out about the Property Tax.ReliefTrogram Ivt 4-o Th$uk yau, How did you find out a lmot this exemption? 6 _ EtittB�' �vay u u for Tex Relief APPlecation Fjo#ng Date: To whow it my c{tracem: � ItV2 i apP#Yug for a tau or the Ywar # {AN) un�mree#�u�ber `#'be reftor,for MY We request is: was"t mare that the ez"r-.x Pt'0n was available to tee, f Just€oc ud out about fbe Prope,_t Tax Relief Yrogrsecnr. otter '#banks you, ... . ............ XIow std you find out about this exeattptQ ? 7 FILED t OCT 252012 ORANGE COUNTY +o,! Kite TAX ADMINISTRATION h 6a* Request for Tax Relief Late Application Filing Date-- To Whom It May Concern: ,am applyimg for a late (rittt�3'xAra[� - Homestead Exemption for the year on parcel number The reason for my late request is: I was not aware that this exemption was available to use_ I gust found out about the Property Tax Relief Program. Other Thank you, _.. G _... ..... {Sigxxatug'..). How did you find orit about this exemption? .....- ......_.. __ . . ...... ......_ _ . ..._.- ...... .. . _ __ __. FILED ,a4AE ' Coy 9 Afo OCT 03 2012 52 'TV ORANGE COUN [ tWi4i NISTRATION Request for Tax Relief Rate Application Filing i Date. l©— Calf - LY" To ' }tom It May Concern: e'& tJ r rc� I A,r am applying for a late (Pl INT NAIVIE) 'r Homestead Exemption for the year on parcel number The reasen for my late request is-, I wwas not aware that this exemption was availabie to me. L just faunal out about the Property Tax Relief Program. Other Thank your,, (signature) Saw did you find out about this exemption:' 9 Sept 25,2012 To Whom It May Concern: Enclosed,please find my application for Forestry Present Use Value Assessment. I was unaware there :aas also an application requirement,in addition to my timber management plan which was submitted in January 2012. Please use this letter as my request to adjust my real property tax. If you have any questions or need additional information,please do not hesitate to call me at 919-280-4035(cell)or 919-732-5151(work). Sincerely, Kevin McBroom