HomeMy WebLinkAboutAgenda - 01-23-2014 - 6d 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 23, 2014
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(a1) 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 48 untimely
applications for exemption of 2013 taxes since the 2013 Board of Equalization and Review
adjourned on May 23rd. Taxpayers may submit an untimely application for exemption of 2013
taxes to the Tax Office through December 31, 2013 for approval by the Board of
Commissioners.
Four (4) of 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.
One (1) applicant is applying for Circuit Breaker exclusion based on NCGS 105-277.1 B which
allows for tax relief based on income. The Circuit Breaker exclusion is a tax deferral program.
One (1) applicant is applying for exclusion based on NCGS 105-277.1C, which allows for an
exclusion of $45,000 for an honorably discharged Disabled American Veteran.
Based on the information supplied in the application and based on the above-referenced
General Statutes, the application may be considered for approval by the Board of County
2
Commissioners. NCGS 105-282.1(a1) 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 application will result in a reduction of FY 2013/2014 taxes due to the County,
municipalities, and special districts in the amount of $6,474.05.
RECOMMENDATION(S): The Manager recommends the Board approve the attached
resolution for the above-listed applications for FY 2013/2014 exemption.
3
NORTH CAROLINA RES-2014-003
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
2014.
Clerk to the Board of Commissioners
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Request for Tax Relief
Late Application Filing
Date: 1d9(1,;2 013
To Wboma It May Concern:
I Lad; i'C0"o he.:' f7 egfA'd-'n , am applying for a late
(PRINT Nom)
Homestead Exemption for the year 0/J on parcel number
(1" / T�XIS
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)
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How did you find out about this exemption?
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Request for Tax Relief
Late Application Filing
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Date: .•
To Whom It May Concern:
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(PRINT tJpNE-) __ wish to be
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for Pro ert Tax Relief Exemption or Exclusion for the year _. .._..oil
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Parcel Identification Number PfN #9 X11
In accor ance with mart ,,,fr li.na en ra SIatu e 1035-282.1 al , I submit the reason(s)6f
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.
',"just found out about the Property Tax Relief Program,
Other(please explain)
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Thank you,
(Sigiiature)
How did you learn of this exemption`:
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17 32 DFC1 ? 2313
ORANGE('OUNTY
brat 'Cato"... a TAVADMINISTRATION
Request for Tax Relief
Late Application Filing
Date: ti f�tom.
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To Whom It May Concern:
I, (PRIN'T NAME) t� { 4.—_�f�}�r ':� a Wish to be
considered for Property Ta. Relief Exemption or Exclusion for the year on
Parcel Identification Number(PIN) ft Cl 1J�1 '-7 x ( , r l I
In accordance with North Carolina General Statute 105-282.1(al), I submit the reason(s) �
set forth below for consideration as dernonstration of"good cause" for failure to make a
timely application. An untimely application approved under G.S. I05-282.1(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)
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"Thank you,
(Signatur . ��----�
How did you learn of this exemption'?
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Request for Tax Relief
Late Application Filing
Date: 3
To Whom It May Concern:
I, (PRINT NAME) r`d 0/v ex wish to be
considered for Property Tax Relief Exemption or Exclusion for the year dJ 3 on
Parcel Identification Number(PIN) #
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" forlailure to make a
timely application. Art untimely application approved tinder G.S. 1.05-282.1(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.
_Just found out about the Property"Fax Relief Program.
Other (please explain)
Thank you,
(Signature)
,How did you learn of this exemption?
........._
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DEC 11 2013
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Request for Tax Relief
Late Application Filing
Date: /,2-
To Whom It May Concern;
I C-/ e , am applying for a late
(PRINT NAME)
Homestead Exemption for the year on parcel nuaaaber
(PIN)
The reason for my bate request is:
-, Was not aware that thtas exemption was available to me.
I:just found out about the Property Tax Relief Program.
Other
rhauk you,
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(Signature)
now did you find out about this exemption?
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DEC a 2 2013
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Request for Tax Relief rro�
Late Application Filing
Date:
To Whom it May Concern:
�._, _!� — —7 wish to be
p rr e
(�rz�rrr w,at�) ... � � y � Exclusion on for the year�hJ � on
considered Ide far Property ert Tax
Relief Exemption orY ,��
Parcel nti tcation Number (PIN) # l 7 a
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In accordance with North Carolina General Statute 105-2811(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)
... _
Thank.you,
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(Signature)
I-low did you learn of this exemption`? �
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