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Home My WebLink AboutAgenda - 12-11-2012 - 5e 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 11, 2012 Action Agenda Item No. 5-e 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 nine (9) 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. Three 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 $45,000 for an honorably discharged Disabled American Veteran. Three applicants are applying for agricultural, horticultural and forestland exclusion based on NCGS 105-277.3 which allows for tax relief based on the designated special classes of property under authority of Section 2(2) of Article V of the North Carolina Constitution. The Agricultural horticultural and forestland exclusion is a tax deferral program. Based on the information supplied in the applications and the above referenced General Statutes, the applicants can be approved for 2012. The opinion of the Tax Administrator is the information provided to date satisfies the good cause requirement of NCGS 105-282.1(a)(5) and these properties should be approved for exclusion. FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of these exemption applications will result in a reduction of FY 2012/2013 taxes due to the County, municipalities, and special districts in the amount of$ 21,461.32. 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-2012-111 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 DECEMBER 11 2012 ABSTRACT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Crabtree Bane, LLC 1005527 2012 276,220 6,316 (2,477.45) Late Present Use Value Application Crabtree Bane, LLC 1005530 2012 582,400 143,108 (4,032.26) Late Present Use Value Application Crabtree Bane, LLC 1005529 2012 314,100 6,841 (2,820.33) Late Present Use Value Application Crabtree Rhodes, LLC 1005531 2012 577,100 228,523 (3,199.59) Late Present Use Value Application Daniel, Calvin 236000 2012 29,838 24,137 (44.26) Late HE application Hines, Peggy 226866 2012 93,833 64,420 (582.75) Late HE application Jones, Patsy L. 988703 2012 758,100 120,856 (7,168.36) Late Present Use Value Application Kiger, Patty 988432 2012 196,580 115,124 (731.96) Late HE application Parker, Grace B. Trustee 266434 2012 215,450 170,450 (404.36) Late Veterans Application Total (21,461.32) November 14, 2012 thru November 21, 2012 4 � � � � Cra6tree RFiocCes, ��C � r 67io-io3 9vtt.3-Ce�rtwn CG�urch Road,2)urfiam,3�fC z77og � PFione gig-383-o6gg ccuf��sFir.�c�durf�mC�rantie�.carrt. � � a November 21,2012 � i � Mrs.Teresa Moare � ' � Orange County Tax Office ' Hillsborough,NC 27278 � i Aear Mrs.Moore, � � Please accept oux late applications for t1�e properties in question.Due to an oversight on aur part and the � changes in pin numbars relating to separation of properties into two different LLC's,we neglected to update the � � tax office at the time that the ra erties were se arated. Thanks to Mrs. Mooxe's dance we have been able to � p P p � ;I correct this oversight and would request that the properties remain in the forestry plan. ; � a �; 9 , j Thank You, �� ;� .�'� ' '�� ° . C��—z-- `..,�-�'�--�° � �� a Emily Bane � � i� � . Crabtree Bane,LLC ; r ! ; ; S l � I 4 � 5 6 � � Cra6tree R(�ocles, ,CLC , r 67io-io3 9vtt.3ferrnmi CFiurch Road,DurFiam,NC 27705 PFione glg-383-o6gg ca��sfxa..c�Zd�urC�m@fra�ti��.ca�rr� � G 11 November 21,2012 ; � � � � Mrs.Teresa Moore i Orange County Tax Office ' Hillsborough,NC 27278 , i Dear Mrs. Moore, ; Please accept our late applications for the properties in question.Due to an oversight on our part and the � ' changes in pin numbers relating ta separat�on of properties into two different LLC's,we neglected to update the � A tax affce at the time that the properties were separated. Thanks to Mrs. Moore's guidance we have been able to ;�, ' oorrect this oversight and wouid request that the properties remain in the forestry plan. ;� li & � i il 1 $ j f� Thank You, j 1 G �� f�7 f �..��r�--��`' 1� � i �' r Emily Bane �� a Crabtree Bane,LLC � �, r � i 6 z i t G I � II 1 I _ __ , _._ 6 . . M � - �$�tti��`a �� . r _ � � }i , �� e� �� '_ �`� �� rF �� U� �t&p Li1F� ��+q��'i'�X �� . ��'�� c��a��ec��c�� .��;�...�� -�,��-��-- � �'�► ��v�c��a: . � � �..,G�' ; � �� _ �� *�,� � � �a��et��t��c�a�t��t�r . ��tt�b�� a�res� �� a��est�: ; ��a�� sre��aa��►g��s��s��i��b�e ta��. ��e� +��.t��e�t��a��'rr��r��"Y`�.�.��e��'z°� a�. t��her "��Za�.�fi€�as� � �� orav s�id��.ed a��t�b��tbi��se��a�a:� � � . • f < i � � _ _ 7 . � � , . �� ^ �{�� . ' �� c� 1 , � �. ��t�� T��'� � ��°�� _$'�'�' ; . . . ` . R��u��t tc��'��x��a��' � � �' €�fi� ��C��t�c�� `i�€n� : �}�z�et �� '2� • �,.ta�r�.. . '�c�"�om�t��C�n��°�: , ; �� ,� �-}-, ,�,,c a��.��'c�r a��: � � �� a�ne��d��mp�v��ti f�tr�+e y�r '�r�.. ,��arc+�i t��r , �'�� r��,��i"�t� �'he�e�s+��far n�y 1��r+�y�est i�. I��ot�aa:re t�at t��ti+�m��s av��bi��i�+�• ' �I;��st fa�e�d s�ut�la�€at�e�"rap�r�T`�.��f Pr�g��.. � �D�er ` '��?��, ��e� � l� . Sa�r�a��ax��nd€��t�b�ut�#i�e��mpt�c�u? 8 1vly Mother,Lucille Lloyd,passed away on 10/lll l and my sister,Patsy L. Jones, and I,William R. Lloyd, inherited her tand. The land is located on Dairyland Road in Orange County. The land, appro�umately 42 acres, has been continuously farmed for at least three generations, sta.rting with my Grandfather, Duri.e Lloyd, and thus has been classif'ied as farm land for tax purposes for a very long time. The status of the land did not change with my Mother's passing, it is still being farmed. Therefore, we request you release the t�bill. �' " �- � �:��. � Wilham Ronnie Lloyd , � `��12 Patsy L. nes � ! � � � � � s i . � � � f , � � � '�,=. ^r--�------ �``��$ ��#�` �� s� �� ' � � ��i� , �� t��G��t��'`t`�t" �, '1`AX�t#lt��l�di�"�'��°["[��'� ��''°� ��`� ' �. . � ��t��+��t'�� '� �� "'`� �t��pp��a�i�� F:�� ±� . �,,,� . � � . � � i�T�cT. �"r�I"`� � �—I- � � � ,. �'t�'R�1�fi�� (►�CC�; � >' �t ,�''� • .�7`�i �'° , ��it�g fa�r a��e {��'�t�� Ic��c�l�c�rnp��acr�fa�r tbt�y��r �r�p��rcel»�€�nt�er �� .�.�y '��'��:�'� _ . �+�r�;.�at�car�y I�.t�r+�q�a+��i�z - ' 3' ��s�eat a��are_tb�t tb�cx�nnptis��a��v��lbte�s��. i. � ��t�'c��nd��t��t the J�r�r rty'��ac� ' � � �C�t��r . � . . � __ _.. . . . 7'�s.��u, ,�� {Sigz�t�re� , _ . Rn'�€�`stt�c��fie�cl e��xt ssia�c�ot t�is ese�t�#aon�` � d� 10. ` �- i t i � �4�� 3 ��.� x r S7 s8 P �' i ' b � . �$�";�1 �kL�X�';` f ``` � �q', . ��.��i�� . _ �l$��i�'1�� k��i�� ,..w.- -�-�,.. �; .. ��t�. � � } �- 2 r��Z� Tt�'�u��#1`V��+��►�c�ra; � , I E_..��r�� .. 1� _ ��.-F�C�.,-- ,a��g��e��i�g�'�r��a�e ;, �1k`:�7`I�.�) ��c��r��a€�i€�at ft�r t��r�..t`��a�. ;_,.�t�a�p�z°��a a��r t�� 1 '��t� �n�t�r�ty��+e r�q�u�st z�s I w��.ot��t�h��.�mg�I��s��ta��e. I`ju�t f��d��t ab��t khe Pra��.y T��>��f P�� ttn. � er ,. �:`h��, . ;� . (�'i��a�e} �Ic►gr c�d�€cn�d csu�#at�s►��this cx+en€�ptic��?'