HomeMy WebLinkAboutAgenda - 09-17-2013 - 5d 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 17, 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) 245-2726
Requests for Exemption/Exclusion
PURPOSE: To consider three (3) untimely applications for exemption/exclusion from ad
valorem taxation for three (3) bills for the 2013 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.
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.
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 approvals 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 the
exemption application will result in a reduction of FY 2013/2014 taxes due to the County,
municipalities, and special districts in the amount of $2,216.41.
RECOMMENDATION: The Manager recommends the Board approve the attached resolution
for the above listed applications for FY 2013/2014 exemption.
2
NORTH CAROLINA RES-2013-066
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.
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
2013.
Clerk to the Board of Commissioners
Late exemption /exclusion- GS 105 -282.1 (a1) BOCC REPORT REAL /PERSONAL SEPTEMBER 17, 2013
NAME
ABSTRACT
NUMBER
BILL
YEAR
ORIGINAL
VALUE
TAXABLE
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Dinatale, Patricia
301133
2013
238,200
119,100
(1,021.88)
Homestead Exclusion filed after the statutory deadline. 2013 taxes unpaid
Haith, David
1449
2013
40,888
26,992
(312.77)
Homestead Exclusion filed after the statutory deadline. 2013 taxes unpaid
Ray, Jocye N.
221810
2013
189,300
94,650
(881.76)
Homestead Exclusion filed after the statutory deadline. 2013 taxes unpaid
Total
(2,216.41)
August 16, 2013 thru
August 27, 2013
4
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'1'SAX•�,i�]1-`li'7Vi�'t'�2�1,'�'i'0�fi I
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i Request for Tax Relief
Late Application Filing
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Date:
4
To Whom It May Concern:
� a �-�r► � ►..1�
I I {� >am applying for a late
(PRINT NAME)
1
Property Tax Relief Exemption or Exclusion for the year 2013 on parcel
' number(PIN)# ,b J<3 7
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
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Other
I
Thank you,
(Signature)
How did you find out about this exemption?
I,
5
-FILED
AUG 21 2013
ar sx ORANGE Cot)N` N'
TAX ADMINtSTt2A�14JN
Request for Tax Relief
Late Application a=iling
Date:
�0 � y
a
To Whom It May Concern:
I 1)5LVI& L-- AaA ,am applying for a late
(PRINT NAME)
Property Tax Relief Exemption or,Exclusion for the year 7-D )3 on parcel
number(PM# 9- 5V
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)
i
I
How did you find out about this exemption?
I
6
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FILED
AUG 2 6 2013
rt s
C, ORANGE COUNTY
TAXADMINISTRATION'
17 s2
RequeSt for Tax Relief
Late Application Filing
Date: - ta,
To Vyhom It may Concern:
A L , am applying for a late
-, (PRINT NAME)
Homestead Exemption for the year� tt_�o�parcel number
(PDO #
The reason for my late request is:
I was not mare that this exemPtiom was avaidahle to me'
�I just found out abort the Property Tax Relief ProgrRm. ,
Other
Thank you,
b
i (Signature)
E ow did you end out about this exemptioaz?
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