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Home My WebLink AboutRES-2013-082 Resolution approving Motor Vehicle Property Tax Releases/Refunds S h 3 NORTH CAROLINA RES-2013-082 ORANGE COUNTY REFUND/RELEASE RESOLUTION(Approval) Whereas,North Carolina General Statutes 105-381 and/or 330.2(b)allows for the refund and/or release of taxes when the Board of County Commissioners determines that a taxpayer applying for the release/refund has a valid defense to the tax imposed;and Whereas,the properties listed in each of the attached"Request for Property-Tax-Reftmd/ReIease" has been taxed and the tax has not been collected:and Whereas,as to each of the properties listed in the Request for Property Tax Refand/Release,the taxpayer has timely applied in writing for a refund or release of the tax imposed and has presented a valid defense to the tax imposed as indicated on the Request for Property Tax Refund/Release. NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s)and release(s)are approved. Upon motion duly made and-seconded,the forego' resolution w assed-by the following votes: Ayes: Commi io ers 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 2-U l3 said record having been made in Book of the minutes of said Board, i�e 9 Cad j� and is a true copy of so much of said proceedings of c rd as t m y way to the passage of the resolution described in said proceedings. 52 WITNESS my hand and the corporate seal of 4 ay f ,2013. `moo th 0 ClAIK&Board of Commissioners 4 Late exemption/exclusion application - GS 105-282.1(a1) BOCC REPORT - REAL/PERSONAL NOVEMBER 5, 2013 ABSTRACT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE 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 Ira" r 17 52 ^$grfr Cato o 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 ®' \ gwg- 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