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Home My WebLink AboutAgenda - 11-19-2013 - 6d 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 19, 2013 Action Agenda Item No. 6-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 six (6) untimely applications for exemption/exclusion from ad valorem taxation for six (6) bills for the 2013 tax year. BACKGROUND: North Carolina General Statutes (NCGS) typically require applications for exemption to be filed during the listing period, which is usually during the month of January. Applications for Elderly/Disabled Exclusion Circuit Breaker Tax Deferment and Disabled Veteran Exclusion should be filed by June 1s{ of the tax year for which the benefit is requested. NCGS 105-282.1(a) 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 provision applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. Including these six (6) applications, the Board will have considered a total of 42 untimely applications for exemption of 2013 taxes since the 2013 Board of Equalization and Review adjourned on May 23, 2013. Taxpayers may submit an untimely application for exemption of 2013 taxes to the Board of County Commissioners through December 31, 2013. The applicants are applying for Homestead Exemption 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 based on the above-referenced General Statutes, the applications may be approved by the Board of County Commissioners. NCGS 105-282.1(1) permits approval 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 $ 8,313.36. RECOMMENDATION(S): The Interim Manager recommends the Board approve the attached resolution for the above-listed applications for FY 2013/2014 exemption. 2 NORTH CAROLINA RES-2013-099 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 application - GS 105- 282.1(a1) BOCC REPORT - REAUPERSONAL NOVEMBER 19, 2013 NAME ABSTRACT NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Durham, Ernestine 220676 2013 70,327 45,327 (288.60) Late application for exemption G.S. 105 -277.1 (Homestead Exclusion) Endres, Will S. Jr. 308680 2013 203,100 101,550 (1,561.84) Late application for exemption G.S. 105 -277.1 (Homestead Exclusion) Kiester, Sylvia 271186 2013 242,200 121,100 (2,005.17) Late application for exemption G.S. 105 -277.1 (Homestead Exclusion) Overton, Barry Glynn 217828 2013 94,181 50,354 (408.29) Late application for exemption G.S. 105 -277.1 (Homestead Exclusion) Vickers, Henry A. Jr. 285585 2013 431,500 215,750 (3,409.71) Late application for exemption G.S. 105 -277.1 (Homestead Exclusion) Williams, Virginia T. 77482 2013 83,191 41,596 (639.75) Late application for exemption G.S. 105 -277.1 (Homestead Exclusion) Total 1 (8,313.36)1 1 October 17, 2013 thru October 30, 2013 . 4 m FILED t � � OCT O 7 2013 ORANGJ fi 42 TAX AD iiN psTRt$TION 1r Request for Tax Relief Late Application Filing :gate; To 'hom It May Concern: J/ I, (r , wh is to be ��f i�fiI.AJ,i x +./ _ considered for Property Tax Relief Exemption or Exclusion for the;%ear �on Parcel Identification:dumber(PIN j In accordance with North Carolina General Statute 105-282.1(a l). 1 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. I(}5-2 82,I(aI) applies only to property trL xes Ie -Jed by the county or municipality in the calendar year in which the untimely application is filed. —___-I as riot a fare that this exemption was available to me. I just found out about the Property Tai Relief Program. Other(please;explain) Thai2 you, (Signature) How did you learn of this exemption`' vz)- pea-* 6-W ha m ID 1 0- e. c 0--W, A c 5 FILED OCT 2013 c TAX AO,kJI IS RAT ON Tax ROHOf Requestfor .ate Appfc Filing To Whom It.42Y Concern C � am appl` s►r a ate RLNT NAME) O!Mesmea Exemption for the year'�� ()n parcel�r der ? I The reaSo n for my late request is: was not that th is exemption was available to Me ust taa- rd vet abaat tie Paper€ [ e of tics am— ; _.�Zother f Th auk You, �{ C, { gesture) � Y' � 't t , cliff you d out about thi'q exemp on? i�' 6 h' LED OCT 16 2013 Request for Tax Relief TXY.AUMINISTRATION Late Application Filing To Whom It May Concern: -S TER wish to be considered for Property Tax Relief Exemption or Exclusion fear the year 20IJ can -F ZLF "EA Parcel Identification Number{ } r 5 f L C'o61!PzF� 1'41�7" 4:.1 ,-,y =4�7 In accordance with North Carolina General-Statute 105-282.1.(al), I submit the reason(s) set forth below for consideration as deir�onstration 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 tapes levied by the county, or municipality in the calendar year in which the untimely application is ailed. I was not aware that this exemption was available to me.. _I lust found out about the Property Tax:Relief program. � tither(please explain) r Thu-al-you, (Sign- re) How did you learn of this exemption? w F r _f j J,e�f LED 7 , %T 2.2 2013 GRANGt.c:UU;vTY rq ale TAXAJDMIMSTRATION Request for Tax Relief Late Application Filing Date: To Whom It May Concern: ZL- considered.for Property Tax Relief Exemption or Exclusion for the year on Parcel Identification i urnl er(PiI - t q l : tia accordance�7it1 ' orth Carolina General Statute 105-282.1(al), I submit the reason(s) set forth below for consideration as demonstration c}t`"�c�od cause"for failure to make a timely application.An untimely application approved under U.S. 105-2811(al) applies only to property tapes levied by the county or rnuni.cipality in the calendar year in which the untimely application.is filed. aiLzlmmI was not aware that this exemption was ati able to me. te L_1 ju�;t:fc)und out about the Property Tax Relief Program. Other(please explain) Thank.you, (Signature: Hoye did you learn of this exemption:? 4 - - fZ .__ ......_._...... . 8 3 ' t �C61 Opt Request for Tax Relief Late Application Filing Date: T. 1 13 To Whom It May Concern: T� °r:mr t )� , cNR A 1 R,S, c R. wish to be considered for Property Tax Relief Exemption or Exclusion for the rear X31 �on l}arcel Identifiic.ation l-umber(Pro 7 9 � 7,2,1 In accr}rdanee with North Carolina General tatltte 105-2811(al),I subunit the reason(s) set forth below for consideration as demur tratic�n of"good cause" for failure to make a timely application—Am untimely application approved under G.S, 105-282.1(al) applies only to property taxes levied by the county car municipality in the calendar year to which . the nti ely application is filed. f I was not aware that this exemption vas available to me, I just found out about the Property Tax Relief Program.. Other(please explain) N C�t+t31 rte 1ta l l e"� ` 77 I�� t� ' IN rz-IV Pt67"R��tsti� �`Celcmm t ,, Tex. tt�ml,�tra fir. � r✓r urc�tsac,d`rr-� ,?ra,# e��' rr.�s= ��,�.�»,p}a�at4+'��,f�.t� '.�'�c T,v�� s.rfts �Utdr ! d e vcs . red �nfstxl c• mom. C+ Thank you, { How did you learn of this exemption`? 9 n li call, b ORANGE COUNTY TAX OFFICE ASSESSMENT DIVISION 228 S CHURTt1N 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 iHenry Vickers Ir Cathy Vickers 204 Weyer Drive Chapel Hill,NC 27516 9777-89-6721 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"ail monies received"should be considered income,and in light of the several different interpretations that counties have taken with respect to that requirement.. In 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 20113 application cannot be retroactive_ An application is enclosed for your convenience. The application is also located on the NCDOR website at:www.domc:com/downloads/fillin/av9_201,3,pdf. Please contact Kandice Wright at 919-245-2100 if you need assistance or have any questions. Respectfully, T. Dwane Brinson a (`�'i''f Tax Administrator , OU F 10 OCT 0 2 2013 ON 17 52 Request for `fax Relief Late Application Filing Date: � { ,: To Whom It Nhy Concern; am applying for a late (rRINT I;AME) Homestead Exemption for the year .�.6(3 on parch number The reason for my late request L l was not aware that this exemption was available to Luc. `� I just fotwd out about the Property Tax Relief Program. , Other Thanh you, inac:` e) How did you find out about this exemption? nL