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Home My WebLink AboutAgenda - 12-03-2012 - 5d 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 3, 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 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. Four 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. Three of the applicants are applying for exclusion based on NCGS 105-278.3, which allows for exclusion from property taxes for property used for a religious purpose. 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 $33,833.62. RECOMMENDATION(S): The Manager recommends the Board approve the attached resolution for the above listed applications for FY 2012/2013 exemption. 2 RES-2012-107 NORTH CAROLINA 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 , goodcause has been shown as evidenced by the information packet provided, and Whereas , theTax Administrator has determined that the applicants could have beenapproved 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, Clerkto 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 DECEMBER 3, 2012 ABSTRACT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Dolan, Francine 295525 2012 18,866 0 (249.06) 2012 Late HE Application Fuller, Barbara 65700 2012 90,645 45,322 (422.22) 2012 Late HE Application Hopkins, Joann 3963 2012 110,126 55,063 (498.10) 2012 Late HE Application Orange United Methodist Church 988828 2012 163,600 0 (2,520.09) 2012 Late Application for Exemption Orange United Methodist Church 988827 2012 1,733,800 0 (26,707.45) 2012 Late Application for Exemption Phillips, Emma O. 237807 2012 247,696 123,848 (2,025.91) 2012 Late HE Application Property Owners Association of Stoneridge and Sedgefield 50910 2012 124,200 0 (1,410.79) 2012 Late Application for Exemption Total (33,833.62) November 1, 2012 thru November 13, 2012 er �sv6,t' cook d.7 r;74 t 7. °'',A Cw4G' Request for Tax Relief Late Application Filing Date: g* ' To Whom It May ce. : ' / . app late (PED/T NAME) notoes d Paentlitioit for the'Year + r - oo parcel number '7f The reason for my late request I not are waS t '" e mption was available found out a Property Tax Relief ,o, 7. er , .'''l r � , ,c g ..rf,..; -. -� _...- ( .9a did you d out about t ''_.e _niptio ? . ( t r .� t. .r s �: - 2—.a... , Y " . Ad ..0 e „, ` , ,. : m �j.e 41641_ 1' i T I. d P r G.ie ,.i • / e aI . a 6 - . / J 0,- f p Y a g 41k, T, z-'r...,.. x47 ' 5 Coz, FILED OCT 2 3 2012 IttiWvig ORANGE COUNTY l'A3t Nowa tNISTRATIDi 44'7 11 V4V6'" Ca Request for Tax Relief Late Application Filir!g Date; 11 ir),44,10i To °its It May Concern: r am apttl,ttg for a late (FILTINIT NABriE) Ho# estend Exemption for the year . A on pared number (PIPO# V"?7111/2.204) The reason for late request is riot aware that this exemption was available to me. I just fo . out about the Property Tax Relief Program. Other Thank you, tsloget:06-ttlre; How did you find out about this exei,rotiort? „ foir.ot Joe i Tr. f' 'I . FILED --- 7, ORANGE COUNTY . Request for Tax Li f Late 1 Filing . Date: # -3 1 - 4 To .om It May Concern: i g for a late ;, ! ) Homestead Ex =this for the year O ". on pat.eci n ' �r.�. ��Ems¢ ilk # A 'sar°' --1 .."-- The reason for my late request is: I was not aware at this ex ti was ays.°Ilobk to me. I just fatind out about the Property_Tax e .ef Program. er . Thank A f)-- , _ 4 'tare) flow did'you Ettid out about ptiort? 1 . i h.. , ORANGE UNITED METHODIST CHURCH Kindles Wright Orange County Tax Administration 228 S Chutton Street,Suite 200 �. ox 8181 Hillsborough, NC 27278 ORANGE COUNTY TAX ADMINISTRATION November 2,2012 Dear Ms.Wright, This letter is a request for a late registration for Property Tax Exemption or Exclusion. We are Orange United ist Church on Martin Luther King Jr, Blvd.here in Chapel Hill, We have been here since 1832 and have always ia prec d fact that churches were sub ect to tax. This year we made enhancements to our property--an expanded parking lot, and a small cabin. Unfortunately,in the pros . of doing this, we were not aware that we needed to file an application to receive the continued exemption of the church. As soon as we were aware of the problem,I con your to find out what steps needed to` taken to get this corrected. I have submitted Pr rty Tax Exemption or Fxck io n on Cctoher 4,,2012. It is my understanding that I need to submit this letter also,to explain what happened. Plain and simple we were unaware of the process that needed to be done.We sincerely hope that you will allow us to file the late registration. Having learned from this experience (being new to this sort of thing), I can assure you it will not happen again, Sincerely, tol 4-J ti belie Eldred Financial try 919-942-2825(B Titian s't 'ournanai#o m 1220 Martin Luther King Jr.,Blvd..Chapel Hill,NC 21514-(919)942-2825 ,.... ...„ , . , FILED OCT 23 2012 „,-.1P 7; ORANGE COUNTY 4 CI Itl „. „„„. TAX ADfiliNISTRATI(3N .i,„... - vo, ' _ Rego,-.....t for Tax Relief .. Late Application Filing Date: fo — 3 -- / .X * To Whom It May Concern: .. „.., I es 0.1. 1v,i4 ."..57. nil le 1 I ti atit apply',,,r. for a late (rttmv NAIVIE) Hotnestead Exeraptiort for the y'.'r Ix" / ,„,„„,,,, on parcel number A 31 ) The rellsou for my late request ts: I was not , . are that this ex .ptinst was av 1 'hie to me. I just found out about the Property Tan Relief ' 1 -m. ,31 / 44 Thank you3 (Siguatere) Row did you find out about this exemption? . - „ ... 9 FILED TILLMAN HINKLE, PI-LC NOV 0 9 2612 ATTORNEYS AT LAW ORANGE COUNTY CLOISTER COURT,SUITE 102 TAX ADMINISTRATION CHAPEL HILt NC 275i 4 TELEHH0He(010).402-1740* FAcstmiLE(919)403-9132 BETH TILLMAN* CHRISTINA GOSHAW H INKLE* AMY WALKER+ STILLMAK@TKI_LAwKiKm.com cH/Hict.E(B,HILt.ANFARm.com AwALItER@THLLAWFIRM.COM •SCLARI,sem aFISO IFPcoukL4T se,WIT PLAAILAWa Afsb AIIWW,W1 LAW *AL:AO LICENSEiL INVW WALK November 5, 2012 Kan-dice Wright Exemption Program Orange County Tax Administration Post Office Box 8181 Hillsborough,NC 27278 Re: Property Owners Association of Stoneridge and Sedgefield Dear Ms. Wright: I am writing on behalf of the Property Owners Association of Stoneridge and Sedgefiekl, Inc. ("POA') in response to your letter,which we received on November 2, 2012,regarding the PONS application for Property Tax Exemption and Exclusion for the 2012 tax year. Pursuant to NCGS Section 105-281.1,we are requesting that our application be considered despite being submitted after the listing period. The POA acquired title to the property in question on February 2, 2011, by quitclaim deed from the developer of our neighborhood. The POA acquired title so that the POA could preserve and maintain the historic cemetery located in our • neighborhood. This cemetery is commonly referred to as the Johnston-Pd::sbee-Nunn Families Cemetery, There are approximately 188 known gravesites located on the site. At the time the POA acquired the tract, the POA board was aware that the site • was exempt from taxation due to its status as a cemetery, but was unaware that the POA needed to apply tor continued exemption as a result of the quitclaim deed. Upon receipt of the 2012 fax bill, the POA promptly submitted an application for exemption and exclusion, The POA is a not-for-profit homeowners association and is run, by volunteers in the neighborhood. The Board requests that this letter be accepted as a showing of good cause by the applicant for failure to make timely application. Thank you in advance for considering this request Please contact me if any additional infomation is needed. Very truly yours, C a Goshaw 1-tinkle POA board Member