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Home My WebLink AboutAgenda - 09-05-2013 - 5d1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 5, 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 Resolutions (2) Dwane Brinson, Tax Administrator, Spreadsheet (919) 245 -2726 Requests for Exemption /Exclusion PURPOSE: To consider eight (8) untimely applications for exemption /exclusion from ad valorem taxation for seven (7) bills for the 2013 tax year and one (1) 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. Six (6) 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 plus the value of up to one (1) acre of land. Two (2) of the applicants are applying for exclusion based on NCGS 105-277.1C, which allows for an exclusion of $45,000 for an honorably discharged Disabled American Veteran. Based on the information supplied in the application and the above referenced General Statutes, the applicant may be approved by the Board of County Commissioners. NCGS 105 - 282.1(a)(5) permits approvals of such application if good cause is demonstrated by the taxpayer. FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of the exemption applications will result in a reduction of FY 2013/2014 taxes due to the County, municipalities, and special districts in the amount of $8,724.34, and a reduction of FY 2012/2013 taxes in the amount of $519.89. RECOMMENDATION: The Manager recommends the Board approve the attached resolutions for the above listed applications for FY 2013/2014 and FY 2012/2013 exemptions. NORTH CAROLINA RES- 2013 -059 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. 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 2 NORTH CAROLINA RES- 2013 -060 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 2013 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 2013 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 3 Late exemption /exclusion- GS 105 -282.1 (a1) BOCC REPORT REAL /PERSONAL SEPTEMBER 5, 2013 May 30, 2013 thru August 15, 2013 ABSTRACT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Homestead Exclusion filed after the statutory Atwater, Lillie P. 313092 2013 168,618 84,309 (1,395.98) deadline. 2013 taxes unpaid Homestead Exclusion filed after the statutory Carveth, Michael H. 196360 2013 170,765 98,265 (675.41) deadline. 2013 taxes unpaid Homestead Exclusion for Disabled Vereran filed Hackney, Mattie 22169 2013 114,206 69,206 (524.89) after the statutory deadline. 2013 taxes unpaid Homestead Exclusion filed after the statutory Love, Martin E. 46701 2013 583,938 291,969 (4614.28) deadline. 2013 taxes unpaid Orange Community Housing and Homestead Exclusion filed after the statutory Land Trust (Olivia Maready) 269697 2012 67,500 33,750 (519.89) deadline. 2012 taxes unpaid Homestead Exclusion filed after the statutory Silverman, Louis 302804 2013 183,527 91,764 (787.32) deadline. 2013 taxes unpaid Homestead Exclusion for Disabled Vereran filed Terrell, Marilyn 305222 2013 170,100 125,100 (404.37) after the statutory deadline. 2013 taxes unpaid Homestead Exclusion filed after the statutory Wiles, Thomas 141630 2013 66,757 33,379 (322.09) deadline. 2013 taxes unpaid Total (9,244.23) May 30, 2013 thru August 15, 2013 5 Request for Tax Relief Late Application Filing Date: To Whom It May Concern: I (PRINT N, am applying for a late Property Tax Relief Exemption or Exclusion for the year on parcel number (PIN) # zi 7,7 The reason for my late request is: )4 1 was not aware that this exemption was available to me. I just found out about the Property Tax Relief Program. Other Thank you, (Signature) How did you rind out about this exemption? ',- AI)1,4 -, rf;/) 1,A,4- 1"40-AP11 Date: To Whom It May Concern: � 1R. 1. I , J- a.- Q, a- r V le-A, am applying for a late (PRINT NAW) Homestead Exemption for the year Z 01 . ...... . Peron parcel number (PIN # — q � (0 � Z- 22�� . 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. , How did yornd out about this exemption? A 1. Date: To Whom It May Concern: FILED AUG 0 9 2013 ORANGECou' ,4r. e TAXADMINISTRATIOrV H A( am applying for a late (PRINT NA NM) Homestead Exemption for the year on parcel number WIN -9q(A119-Lqq 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. Other Thank you, &64f How did you find out about this exemption? 7 00- V� 4.1 FILED Request for Tax Relief Late Application Filing Date:— To Whom It May Concern: ORANCE COUNTY rAX ADMINISTRATION A 1", 7-1 N C " je, am applying for a late (PRINT NAME) Property Tax Relief Exem tig,"r Exclusiiin for t e year ZO IJ7 on parcel number (PIN) # The reason for my late request is: I was not aware that this exemption was available to me. Z,4�gl just found out about the Property Tax Relief Program. X Other Thank you, k�Al �'Jl' (Signature), How did you find out about this exemption? C . . . .... ... C, 08/13/2013 11:51 FAX 919 843 9409 Z0002/0003 08/13/2013 11:32 9196443091 ORANGECO PAGE 02/02 9 Request for Tax Relief Late Application Filing Date: I - �I � To Whom It May Concern: 0 A am applying for a late (PRM NA" Property Tax Relief Exemption or Exclusion, for the year 2-0 V-4 on parcel number CM) # ') 9 n (0 k-I LA I 'I' Ot, 60 1 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. I I r'DVn'I-"LLA--I Other VQ a 00vi a po-c�' 3 CrAi k 6111- I oL Thank you, aoj�31 C'aA� trn (Signature) L 2,-7 51-7 146 -(6 fbkAe-'-- Ck-'cLV&-( How did you find out about this exemption? 10 4Tiz WIVRA =41* e Date: J t-" -"r 10, ')- (" --3 To Whom It May Concern: JUAI 10 2013 TO ADA,, COIINJ'V ISTRATION KO A e 6-A) 1, A am applying for a late (PRINT NAM) Homestead Exemption for the year 3 on parcel number (PM N '7 0, - '-/'2 - '? 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. Thank you, A tvO How did you find out about this exemption? T f 7A k o Ff E Date: 11 To Whom It May Concern: El Request for Tax Relief Late Application Filing NAME) am applying for a late Property Tax Relief Exemption or Exclusion for the year ggl 2- on parcel number (PIN) # 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. Other Thank you, 7 mm � �-- (Siiiature) "F I How did you find out about this exemption? WJANUAW-- Date: 06 To Whom It May Concern: MWFVPW,4 IFFIVE me"" I Z C.� am applying for a late (PRINT NAM) Homestead Exemption for the year eR 6 / 3 on parcel number , 9 Faol—� — 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. Other Thank you, (Signature) How did you find out about this exemption? ,flye p - , //Y-Z-/l- j* 12