HomeMy WebLinkAboutAgenda - 11-05-2013 - 5dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 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 Resolution Dwane Brinson, Tax Administrator,
Spreadsheet (919) 245 -2726
Requests for Exemption /Exclusion
PURPOSE: To consider five (5) untimely applications for exemption /exclusion from ad valorem
taxation for eight (8) 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 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.
One applicant is applying for exclusion based on NCGS 105 - 278.3, which allows for exclusion
from property taxes for property used for a religious purpose.
One applicant is applying for exclusion based on NCGS 105 - 275(45), which allows for Eighty
percent (80 %) of the appraised value of a solar energy electric system. For purposes of this
subdivision, the term "solar energy electric system" means all equipment used directly and
exclusively for the conversion of solar energy to electricity.
One applicant is applying for exclusion based on NCGS 105 -275 (46), which allows for
exclusion from taxes on "real property that is occupied by a charter school and is wholly and
exclusively used for educational purposes as defined in G.S. 105- 278.4(f) regardless of the
ownership of the property."
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-
2
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 $71,592.35.
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 -084
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
K
Late exemption /exclusion application - GS 105- 282.1(a1)
BOCC REPORT - REAL /PERSONAL
NOVEMBER 5, 2013
NAME
ABSTRACT
NUMBER
BILL
YEAR
ORIGINAL
VALUE
TAXABLE
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Brown, Lynwood Jesse Jr.
279096
2013
292,783
233,452
(912.51)
Late application for Homestead Exclusion
Chapel Hill Training Outreach Project, Inc.
319337
2013
268,909
0
(3,136.56)
Late application for Exemption G.S. 105 -278.4
Chapel Hill Training Outreach Project, Inc.
317146
2013
874,000
0
(13,442.12)
Late application for Exemption G.S. 105 -278.4
Cook, Dallas H.
13470
2013
63,547
32,069
(288.97)
Late application for Homestead Exclusion
Pickard Meadow Farm, LLC
1024936
2013
516,065
103,213
(4,762.97)
Late application for Exemption G.S. 105 - 275(45)
SHM Properties, LLC
246222
2013
2,391,744
0
(39,602.49)
Late application for Exemption G.S. 105 - 275(46)
SHM Properties, LLC
271192
2013
247,227
0
(4,093.59)
Late application for Exemption G.S. 105 - 275(46)
SHM Properties, LLC
271191
2013
323,296
0
(5,353.14)
Late application for Exemption G.S. 105 - 275(46)
Total
(71,592.35)
September 26, 2013 thru
October 16, 2013
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17 52
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Request for Tax Relief
Late Application Filing
Date: Cl – t 3
To Whom It May Concern:
FILED
SEP 2 3 2013
ORANGE C"OVINTY
TAX ADn]1NISTRAT101V
I, (P= NANM) �—� l� OoG V� sse -5w w n (,. , wish to be
considered for Property Tax Relief Exemption or Exclusion for the year -�tb 13 on
Parcel Identification Number (PIN) # clgv Ltq52LPS5
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.
✓ Other (please explain) j
Thank you,
i
(4ie);
How did you learn of this exemption?
-e— Ak UVV,
W
ORANGE COUNTY TAX OFFICE
ASSESSMENT DIVISION
228 S CHURTON STREET, SUITE 200
PO BOX 8181
HILLSBOROUGH, NORTH CAROLINA 27278
Telephone (919) 245 -2100 Fax (919) 644 -3091
T. Dwane Brinson, Tax Administrator
Lee Harris, Deputy Tax Assessor
September 4, 2013
Lynwood Brown Jr
102 Allen Ruffin Ave
Hillsborough, NC 27278
9864 -45 -2683
The North Carolina Department of Revenue ( NCDOR) recently shared its interpretation and
recommendation regarding Homestead Exemption income qualification, with respect to the
requirement in North Carolina General Statute 105 -277.1 that "all monies received" should be
considered income, and in light of the several different interpretations that counties have taken with
respect to that requirement.
fn consideration of the NCDOR interpretation and recommendation, we have reviewed your 2012
Homestead Exemption application that was previously denied, and we encourage you to apply again for
consideration for the 2013 tax year. Per statutory limitations, any decision on your 2013 application
cannot be retroactive.
An application is enclosed for your convenience. The application is also located on the NCDOR website
at: www.dornc.com /downloads /fillin /av9_2Ol3.pdf.
Please contact Kandice Wright at 919 -245 -2100 if you need assistance or have any questions.
Respectfully,
A--z_`
T. Dwane Brinson
Tax Administrator
Chapel Hill .Training` Outreach Project, Inc.
�r
September 6, 2013
Ms. Kandice Wright
Orange County Tax Administration
228 S Churton Street, Suite 200
Hillsborough, NC 27278
RE: 2013 Late Application for Property Tax Exemption
Dear Ms. Wright
7
800 Eastowne Drive, Suite 105 Chapel Hill, North Carolina 27514
(919) 490 -5577 Fax(919)490-4905 www.chtop.org
M.
EID
SEP 12 2013
ORAIV,GE: C'OIJNTy
TAX ApM1NtSTRATJnN
The Chapel Hill Training Outreach Project submitted a late application for Property Tax Exemption and
Exclusion for 2013 due to the Federal budget sequestration which resulted in a budget reduction of
$136,556 for the Orange County Head Start and Early Head Start program. This budget reduction was
put in place on March 8, 2013 for current year operations. Therefore, our true need did not arise until
after the deadline.
Upon analyzing all aspects our Orange County Head Start and Early Head Start budget we found that we
could not reduce costs without reducing services to the children of Orange County. This has led to our
decision to submit an Application for Exemption. If granted we will be able to use these funds to
increase teacher hours and restore funding for transportation for families.
Thank you for consideration of Property Tax Exemption for 2013 with a late application. We assure you a
timely filing in 2014.
Thank you,
Mike Mathers, Executive Director
CC: Angela Wilcox and Sarah Hiskey
Date; — h b - l
-7
To mom It May Concern:
I
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gn
Request for Tax Relief
Late Application Filing
- �Ia�1s LL��
(PRINr NAAO)
SEP 2 5 2013
am applying for a late
]Ejomeste.ad Exemption for`the year �6 13 on parcel nuMbeT
(PIN) 4
The reason for my late request is:
�I was not aware. that this exemption was available to me.
I just found out about the Pr®pe-,rty Tax Relief Program. ,
Other
Thy you,
(Signature)
How did you f.d out about this exemption?
JA T a�5
n.
looking beyond the bottom line"
September 16, 2013
Orange County Tax Administration
228 S. Churton Street, Suite 200
P.O. Box 8181
Hillsborough, NC 27278
Hughes Pittman & Gupton, LLP
,50o Sunday Drive, Suite 300
Raleigh, North Carolina 27607
919.232.5900 919 23z5901 fax
AD www.hpg.com
SEP 2 0
ORAI
1AXAD ir,vc
eA1108
Re: Pickard Meadow Farm LLC
2013 Application for Property Tax Exemption or Exclusion
Dear Ms. Wright:
On behalf of the above referenced taxpayer, we are writing in response to a letter dated August
30, 2013. The letter requests an explanation of good cause for the untimely application for
property tax exemption and exclusion for the 2013 tax year.
The client filed an extension of time to file the 2013 property tax listing by the January 315`
deadline and appropriately filed the property tax listing by the extended due date. However we
were unaware that an application for exemption or exclusion needed to be completed with the
property tax listing in order to qualify for exemption on the solar energy electric system. The
property listing form instructions did not mention the application and we were unable to find
any information regarding the proper filing requirements for solar energy systems on the North
Carolina Department of Revenue property tax information website. In addition, we even
inquired with our contacts with another county jurisdiction regarding the proper way to list the
solar energy electric system and our contact was unaware of the requirement for the
application.
Since we filed the application for exemption or exclusion as soon as it was discovered that it
was required, we respectfully request that the application for exemption be approved.
Thank you for your time and consideration to this matter.
Sincerely,
. i
Heather L. Dean, CPA
_CPAMEERt,CA
Orange County Tax Office
P.O. Box 8181
Hillsborough, NC 27278
To Whom It May Concern,
10
FILED
OCT 08 2013
ORANGE COUNTY
TAX ADMINISTRATION
Please accept my property tax exemption form. I am sorry you are receiving this after June V, but I was
not sure my property was eligible for this exemption. I received confirmation of eligibility on October 2,
2013. Please contact me if you have any questions, 919 - 768 -1581.
Sincerely,
Sara H. Macko