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Home My WebLink AboutAgenda - 01-24-2013 - 5dORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 24, 2013 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 sixteen (16) 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. Nine 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 applicant is applying for Circuit Breaker exclusion based on NCGS 105 -277.1 B which allows for tax relief based on income. The Circuit Breaker exclusion is a tax deferral program. 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. Four 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. One applicant is applying for historic property exclusion based on NCGS 105 -278 which allows for tax relief based on the designated special classes of property under authority of Article V, of the North Carolina Constitution. The Historic property exclusion taxes the true value of the property at fifty percent (50 %). Based on the information supplied in the applications and the above referenced General Statutes, the applicants may be approved by the Board of County Commissioners. NCGS 105 - 282.1(a)(5) permits approval of such applications if good cause is demonstrated by the taxpayer. 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 $33,732.08. RECOMMENDATION(S): The Manager recommends the Board approve the attached resolution for the above listed applications for FY 2012/2013 exemption. NORTH CAROLINA RES- 2013 -003 ORANGE COUNTY 1DA411►i 1y1 [IIUI*M111110[/7► ■NOLTO pill 1000 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. votes: Upon motion duly made and seconded, the foregoing resolution was passed by the following 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. 2013. WITNESS my hand and the corporate seal of said County, this day of Clerk to the Board of Commissioners K 0 Late exemption /exclusion- GS 105 -282.1 (a1) BOCC REPORT REAL /PERSONAL JANUARY 24, 2013 NAME ABSTRACT NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Chavis, Jennie B. 132371 2012 145,304 72,652 (1,049.81) Late application for HE Cheek, Evelyn 160940 2012 142,690 71,345 (782.23) Late application for HE Clark, Dolores H. 988490 2012 319,800 159,900 (1,615.63) Late application for HE Coudriet, Nancy & Larry 310769 2012 376,763 376,763 (4,062.05) Late application for CB Econopouly, Riva 20211 2012 335,563 167,782 (2,744.56) Late application for HE Graham, Norman 302907 2012 246,753 201,753 (386.10) Late application for VE Harry Walker Family Partnership 1005207 2012 212,300 153,720 (5,377.06) Late application for Present Use Value Harry Walker Family Partnership 1005206 2012 904,700 43,696 (7,903.16) Late application for Present Use Value Hollowell, Susan G. 1005547 2012 306,734 155,574 (1,358.32) Late application for Present Use Value Hollowell, Susan G. 1005546 2012 78,300 11,977 (595.98) Late application for Present Use Value Johnson, Joyce S. 157862 2012 212,853 106,427 (1,639.38) Late application for HE Jones, Hazen Oval Jr. 201657 2012 47,243 22,243 (232.89) Late application for HE King, Helen 296518 2012 229,554 114,777 (1,768.02) Late application for HE Maupin, Melanie 260012 2012 272,947 136,474 (1,252.69) Late application for HE Miller, Jesse 306924 2012 606,301 308,100 (2,737.19) Late application for Historical Landmark Shambley, Martha Ann 305733 2012 63,106 38,106 (227.01) Late application for HE Total (33,732.08) November 22, 2012 thru HE = Homestead Exemption CB = Circuit Breaker January 2, 2012 VE = Veterans Exclusion Date: i i 65 1 « # 4 M 1 0 EM To Whom It May Concern: am applying for a late (PRINT NAME) Prop" Tax Relief Exemption or Exclusion for the year on parcel number (PIN) # 92NA-3 �fyl The reason for my late request is* I was not aware that this exemption was available to me. I just found out about the Property Tax Relief Program. Miser Thank you, How did you find out about this exemption? 5 nor-, It � M Request for Tax Relief Late Application Filing I Date: FUD NOV 2 7 201Z ORANGE CO TAX OFFICE To Whom It May Concern: I am applying for a late (PPINT NAME) Property Tax Relief Exemption or Exclusion for the year A -on parcel number (PIN) ,N The reason for my late request is: 1A, was not aware that this exemption was available to me. I just found out about the. Property Tax Relief Program. Other Than you, (Signaturef, How did you find out about this exemption? a A ti I! 44 i.4 a a A ti I! Req -t for Tax. Ptelld Late Application Filing Date. I To Whom It Nay Coneero*- HOW did you fmd out *IaGut this exemption' Date: The reawn for my late request 6: I wss not aware'_ that this exemPtiOR was ay2flIble to me" I just fovmd 00 t aboitt the property Tax Relief PrograM 11.1 '.1 IN.- *211010,13, 10 Request for Tax Relief Late Appiloation Fillng� To Whont It May Comem: I y » :« � I t December 19, 2012 Ms. Theresa Moore Orange County Tax Administration P.O' Box 8181 Hillsborough, NC 27278 Dear Ms. Moore, Please accept this late application for the Forestry Present-Use Value Assessment from the Harry Walker Family Partnership, (Partners: Cynthia A. Walker, Harriet Walker Buss & Jo Anna Walker Brown) Our parents established this property as a Pine Tree Farm in 1959, just ,a few months before our father's death. It has continued to be a certified Pine Tree Farm since the fields were first planted in 1959. The Pine Tree Farm included land in the family partnership as well as two tracts (20 acres & 10 acres) in our mother's name (Eleanor B. Walker). Since her death in March of 2007, the two tracts have been owned by her daughters (Cynthia A. Walker, Harriet Walker Buss & to Anna Walker Brown). On December 20, 2012 these two tracts were deeded to the Harry Walker Family Partnership so as to have all of the Pine Tree Farm in the family partnership. We were not aware that we should fill out this application since the owners of the land and partnership are the same. Thank you for your consideration, Jo Anna Walker Brown Managing Partner Harry Walker Family Partnership 12 !gANCYA - To Whom It May Concern: k: fi # - R t X Coe 5, am applying for a late N Homestead Exemption ,n parcel number P Y' The reason for my late request as: 13 a> wo.k.m. am How did you find out about this exemption? 14 Req6est for Tax Relief Late Application Filins Date: 11,2--'7-12- TnWhom it May COMM.* am applying for a late (PRM NAME Homestead Exemption for the year . �? 12- can parcel number The reason for my late request is:' . II not aware that this exemption was available to eye. I just found out al out the gip" Tax Relief Program. Oa ter Thankyou, • 3 i a; i It ; tt� r ��r,. 15 Request for Tax Relief Late Application Filing Date:_ To Whom It May Concern: FILEV 4- 0, F- C 0 6 2 f- 13 � " TAXAONMNISTIUO, you find out about this exemption? -Ztn 71-9—J' Zp 1—c- It'l ate ,",z wo� k ,,5 L�- - z -/ 12- - 49 -' 2- I -/ r 17 ReqUest for Tax Relief oiflfing HOW did YOU Blud out about this emempfi ft. . — a