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Home My WebLink AboutAgenda - 10-01-2013 - 5dORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: October 1, 2013 Action Agenda Item No. 5 -d SUBJECT: Applications for Property Tax Exemption /Exclusion DEPARTMENT: Tax Administration PUBLIC HEARING: (Y /N) I No ATTACHMENT(S): INFORMATION CONTACT: Exempt Status Resolution Dwane Brinson, Tax Administrator, Spreadsheet (919) 245 -2726 Requests for Exemption /Exclusion PURPOSE: To consider ten (10) untimely applications for exemption /exclusion from ad valorem taxation for thirteen (13) 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. Two (2) 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. Eight (8) 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. 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 applications will result in a reduction of FY 2013/2014 taxes due to the County, municipalities, and special districts in the amount of $10,908.88. RECOMMENDATION(S): The Interim Manager recommends the Board approve the attached resolution for the above listed applications for FY 2013/2014 exemption. NORTH CAROLINA RES- 2013 -072 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 Late exemption /exclusion- GS 105 -282.1 (a1) BOCC REPORT REAL /PERSONAL OCTOBER 1, 2013 NAME ABSTRACT NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Adams, Terry 290363 2013 119,678 59,839 (557.46) Late application for exemption G.S. 105 -277.1 (Homestead exclusion) Alexander, Joanie Trustee 308833 2013 158,789 79,395 (739.64) Late application for exemption G.S. 105 -277.1 (Homestead exclusion) Davis, Magdeline Sue T. 240999 2013 205,481 87,683 (1,097.41) Late application for exemption G.S. 105 -277.1 (Homestead exclusion) Hunter, Elsie 3996 2013 85,860 49,861 (341.03) Late application for exemption G.S. 105 -277.1 (Homestead exclusion) Keeter Jr., Herbert Calvin 250936 2013 77,190 38,595 (359.55) Late application for exemption G.S. 105 -277.1 (Homestead exclusion) Sooey, Carl 297276 2013 123,417 61,708 (574.88) Late application for exemption G.S. 105 -277.1 (Homestead exclusion) Spiritual Assembly of the Bahais of Orange County NC, Inc. 250787 2013 275,000 0 (2,312.50) Late application for exemption G.S. 105 -278.3 (Religious purposes) Spiritual Assembly of the Bahais of Orange County NC, Inc. 250789 2013 179,400 0 (1,664.83) Late application for exemption G.S. 105 -278.3 (Religious purposes) Spiritual Assembly of the Bahais of Orange County NC, Inc. 250790 2013 1,800 0 (16.70) Late application for exemption G.S. 105 -278.3 (Religious purposes) Spiritual Assembly of the Bahais of Orange County NC, Inc. 250788 2013 3,500 0 (32.48) Late application for exemption G.S. 105 -278.3 (Religious purposes) Steppe, Erma 198212 2013 221,440 110,720 (1,291.44) Late application for exemption G.S. 105 -277.1 (Homestead exclusion) Subud Durham 242066 2013 169,320 0 (1,588.06) Late application for exemption G.S. 105 -278.3 (Religious purposes) Webster, Bertha 263990 2013 110,774 74,901 (332.90) Late application for exemption G.S. 105 -277.1 (Homestead exclusion) Total 10,908.88 August 18, 2013 thru September 11, 2013 Request for Tax Relief Late Application Filing 2- Date: To Whom It May Concern: SEP 0 9 2013 ORANGE Cot !,,j y, TAX ADMINISTRATION (PRINT NAME) wish to be considered for Property Tax Relief Exemption or Exclusion for the year -�O 13 on Parcel Identification Number (PIN) 4'� 7 3 5 7 )-6 1 In accordance with North Carolina General Statute 105-282. 1 (al), I submit the reason(s) set forth below for consideration as demonstration of "good cause" for failure to make a timely application. An untimely application approved under G.S. 105- 282.1(al) applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. I was not aware that this exemption was available to me. - I just found out about the Property Tax Relief Prog ram. Other (please explain) Th you, (Signaturey How did you learn of this exemption? el- W -0 � "M -'s M Request for Tax Relief Late Application Filing Date: 2cD I To Whom It May Concern: I (PRINT NAME) am applying for a late Property Tax Reli number # Ex in p ion t' or Exclusion for the year on parcel (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 (please explain) V" Thank you, (Si n ture) How did you find out about this exemption•—' SEP 03 201131 M Iii 0 Request for Tax Relief Late Application Filing Date: _x To Whom It May Concern: AUG 2 7 2013 0RA*GE,C0t1NTV TAX ADMINISTRATION 1, (P= NANM) [viol wish tobe considered for Property Tax Relief Exemption or Exclusion for the year on Parcel Identification Number (PIN) # 9 9 to 13 In accordance with North Carolina General Statute 105-282. 1 (al), I submit the reason(s) set forth below for consideration as demonstration of "good cause" for failure to make a timely application. An untimely application approved under G.S. 105- 282.1(al) applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. I was not aware that this exemption was available to me. - I just found out about the Property Tax Relief Program. (6411 L-' Other (please explain) t V al 4�t,4111-44,-44A V N'Ll" Thank you, JA (Signature How did you learn of this exemption? n. 7 I FIR - ZZ62 W1 Date: 9 —� J /2- To Whom It May Concern: I IE v3 1 C L� 3 2013 IS"144 T10,V am applying for a late rPRINT NAME) Homestead Exemption for the year on parcel number 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 (Signature) 0 How did you find out about this exemption? Request for Tax Relief Late Application Filing Date:(,/ -H3 To Whom It May Concern: I, (PRINT NAME) 4�2-612+ Kt d+e,,V- �g-- , wish to be considered for Property Tax Relief Exemption or Exclusion for the year on Parcel Identification Number (PIN) # In accordance with North Carolina General Statute 105-282. l(al), I submit the reason(s) set forth below for consideration as demonstration of "good cause" for failure to make a timely application. An untimely application approved under G.S. 105- 282.1(al) applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. was not aware that this exemption was available to me. I just found out about the Property Tax Relief Program. Other (please explain) Thank you, 4W (Signature) How did you learn of this exemption? 77 9 Request for Tax Relief Late Application Filing Date: � � 11 ;5 To Whom It May Concern: I am applying for a late (PRINT NAME) Property Tax Relief E emption or Exclusion for the year2-,AO on parcel number (PIN) # _ -�d ( 1H M;c . The reason for my late request is: \(1 I was not aware that this exemption was available to me. AI just found out about the Property Tax Relief Program. X C Thank you, (Signature) How did you find out about this exemption?, ' FILED 10 Vol\ vs Date: To Whom It May Concern: I (PRM NAW) gg- 40 :nvg �-WFVWA am applying for a late Homestead Exemption for the year 2, 0 1 5 on parcel number The reason for my late request is: I was not aware that this exemption was available to me. L,�J just found out about the Property Tax Relief Program. Other Thank you, (Signature) How did you find out about this exemption? 12 August 28, 2013 Orange County Tax Office Post Office Box O181 Hillsborough, North Carolina J7278 To whom it may concern: AUG � � ° � ~,"° ?D/� -_'� ftaNc``nCNr T��AMw/~/sT RATION /� I'm writing tn request exemption from property tax on parcel number 9892693018. The owner, Subud Durham, isa5O1(c)3 nonprofit organization, under the umbrella ofSubud USA. A copy of the IRS exemption letter, which lists usasan affiliate, is attached. When vve bought the property from University Baptist Church in September, 2012, the attorney who handled the sale (Darin Meece) did not advise us that we needed to make a formal application to you for property tax exemption. Because the parcel was attached to University Baptist for the 2012 tax year, we did not receive a tax bill last year. We did not become aware of our need to apply to you for exemption until this month, when the bill for 2Ol3 arrived. We would certainly have applied for exemption last year if we had known that was necessary. We'd be grateful for your consideration in granting us the exemption now. With thanks'— Hassan Bustillo. President Subud Durham 3QO1 Dove Creek Road Durham, North Carolina 277O5 13 g, Request' for Tax Relief Late Application Filing Date: �V 11 13 To Whom It May Concern: ;N -T) G Ac r am applying for a late (PRINT NAAff) Homestead Exemption for the year c2 0 J 3 (m) # 9 2 3 --C F - Yo03 The reason for my late request is: on parcel number v" I was not aware that this exemption was available to me. I just found out about the Property Tax Relief Program. , Other Thank you, 1292Z-X� `%- (Signature) How did you find out about this exemption?