HomeMy WebLinkAboutAgenda - 02-04-2014 - 6d 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 4, 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 eight (8) 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.
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.
Three of the applicants are applying for exclusion based on NCGS 105-277.4(a1), which allows
for an untimely application to be approved for taxation at present use value assessment.
One applicant is applying for exclusion based on NCGS 105-278.7, which allows for exclusion
from property taxes for property used for a charitable purpose.
Including these six (6) applications, the Board will have considered a total of 54 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.
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.
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NCGS 105-282.1(a1) permits approval 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 application will result in a reduction of FY 2013/2014 taxes due to the County,
municipalities, and special districts in the amount of $26,663.87.
RECOMMENDATION: The Manager recommends the Board approve the attached resolution
for the above-listed applications for FY 2013/2014 exemption.
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NORTH CAROLINA RES-2014-007
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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We are applying for Agriculture, stry present use value assessment for 2013.We
were unaware that application should have been made in January. We appreciate your consideration of
this matter.
Sincerely
Terry& Laura Davis
6
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IFC27
� 2013
17 52 °'RANGE C%Vry
TAX AoMrN'SrkArfON
417b Cato��
Request for Tax Relief
Late Application Filing
Date: . Z-7/,:3
To Whom It May Concern:
I . ere - . am applying for a late
(PPM xAMI)
Homestead Exemption for the year on parcel number
(PIN # b � L
The reason for my late request is:
I was not mare that this exemption was available to me.
I just found out about the Property Tax Relief programs. ,
Other
Thank you,
(Signature)
How did you find out about this exemption?
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t
FILED
i7 ;a DEC 312013
ORANGE COUNTY
'�arrhaCQ���,a TAX ADMINISTRATION
Request for Tax Relief
Late Application Filing
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Date: 2 ^
To Whom It May Concern:
I Ina 1^tJ E, , am applying for a late
Homestead Exemption for the year ou pareel number
b
The reason for my late request is:
V/1'-Was not aware that this exemption me.on was available to e.
I just found out about the Property Tax Relief Program. ,
Other
Thank you,
ML
(signature)
How did you find out about this exemption?
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ARTICLE II
If my wife, MARIAH "G"."'McPHERSON,--predeceases„'me, and 'if my
Z niece, MA`RY_,ELIZABETH..YGORDON;/be living at my death, I devise our
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..apartment�comp ex` at: 51] North`Nash Stareet;.-rand all the profits and
losses therefrom to my son, L' IL IAM,,..EDWARD:w'McPHER50W,-1- -,fie" as--
=m----TrusteeiIN t-TRUSV,�� for the benefit of the said MARY ELIZABETH
GORDON (hereafter the beneficiary) on the following terms:
a) my trustee shall collect the rents, pay all expenses,
repair, and upkeep to maintain the apartment complex, and apply the
net proceeds, in his absolute discretion, for the benefit of the
beneficiary;
b) my Trustee may sell said apartment complex and invest and
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re-invest the proceeds, in his absolute discretion;
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C) in an event, m Trustee shall not apply an trust funds
Y Y PP y y
for the beneficiary's medical expenses;
d) my Trustee shall allow the beneficiary to reside in the
apartment complex;
e) at the death of the beneficiary, this trust shall
terminate and my Trustee shall transfer all trust assets, after
payment of taxes, costs and fees, in equal shares to my son,
WILLIAM EDWARD McPHERSON, JR. and my daughter, MARIA ANN .McPHERSON
SKELTON;
f) my Trustee shall be paid a reasonable fee for his
services as Trustee.
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�tr 4 N File Nn.
In the General Court of Justice
Countyx Superior Court Division
Before The Clerk
IN THE MATTER OF 2013 MI R -I P 3:
THE ADMINISTRATION OF A TRUST A111-ICATION FOR LETTERS
* ,e Lost Will Ano Testament of QF TRUSTEESHIP UNDER WILL
r Under Sr. �1; �`{7!= 1. �';;,i�; '�.�7.t%.
ittiern Edward McPherson,
0 7 2013
1 True Of Trust,!f Named!n The Will Not Applicable .
Ma Elizabeth Gordon Trust
Estate File No.and County of Probate
10-E-402 Orange Count
Name And Address of Applicant 1
William Edward McPherson, Jr. G.S. 36C-2-209
P. O. BOX 927 Telephone Number Name And Address of Applicant 2
Hillsborough; NC 27278
1(919) 301-3120
Name And Address of Attorney Telephone Number
Katherine T, Merritt, Esq,
Coleman, Gledhill, Hargrave & Merritt, P.C. Attorney Bar No.
P. a. Drawer 1529, 129,East Tryon Street 38559
Hillsborough,"NC 27278 Telephone Number
919 732-2196
1,the undersigned,applying for letters of trusteeship in the above estate,being first duly sworn, say that:
1. The Last Will and Testament of the deceased has been admitted to probate and recorded,and the applicant is entitled to
administer the trust estate created by such will and/or codicil;
2. 1 am not disqualified under the provisions of G.S.2BA-4-2 to administer this trust and have not renounced my right to do so;
3. As near as can be determined at the present time,the value of the real estate,the personal property and the average annual
income from all the property is as follows;
Value of Real Estate Value pf Personal Property Total Average Annual Income
$ 130,456.00 $ o.00 $6,000,00
4, The names, dates of birth and addresses of the beneficiaries of this trust estate are as follows:
NAME DATE OF BIRTH ADDRESS
Mary Elizabeth Gordon 511 North Nash Street, Hillsborough, NC 27278
Signatur Applicant i Signature of Applicant 2
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SWORN/AFFIRMED AND SUBSCRIBED 1b BEFORE ME SWORN/AFFIRMED AND SUBSCRIBED TO BEFORE ME
Date 1 Date
Signa re t e n Autho ize To drginister Oaths Signature of Person Authorized To'Administer Oaths
putt'CSC Clerk of Superior Court ❑Deputy CSC ❑Clerk of Superior Court
f QYssistant CSC ❑Assistant CSC
Notary Date Commission Expires Date Commission Expires
❑Notary
SEAL County Where Jeanne A,ECra tree Co ty Where Notarized
Oran e Notary c SEAL
Orange y
AOC-E-208,Rev.411 1 North Ca i6 i --�2011 Administrative Office of th QgrL ommission Es
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I am applying for Agriculture, present use value assessment for 2013. 1 was
unaware that application should have been made in January. I was also unaware that upon selling the
property that the new owners could apply for continuing use and assume responsibility for any deferred
taxes. I appreciate your consideration of this matter.
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Sincerely
Bessie Mae Byrd Moore
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Orange County Tax Administration
Assessment Division
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P.O. Box 8181
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Hillsborough, North Carolina 27278
December 8, 2013
To Whom It May Concern,
We have enclosed a 2013 retroactive application for an agricultural use
assessment of our property in Orange County (plat no. 9738092962). This
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application is being filed late as we were unaware of the January open enrollment
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date. Thank you for your always good service. Please notify me of your decision
so that I can avoid any payment penalties.
Sincerely,
Alan J. Sykes/Tanya Sykes
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tic
MANGLE IA"D
CONSFRVANCY
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Orange County Tax Administration SENT VIA EMAIL
Attn: Kandice Wright
PO Box 8181
Hillsborough NC 27275 FILED
December 10,2013 r j
RE:ADOlocatiop fr;Prog#rty Tax Famption DEC 10 2013
Dear Ms. Wright, ORANGE COUNTX
1it'AX ADMINISTRATION
Triangle Land Conservancy(TLC)is a 30-year old 501(cx3)nonprofit land trust whose mission is to protect
important open space in Chatham,Durham,Johnston, Lee,Orange and Wake counties to help keep our
region a healthy and vibrant place.We fulfill our mission by identifying and working to protect the most
important natural and working lands in the region for dean water,wildlife,recreation and agricultural
production.As a nonprofit,we are writing to request a property tax exemption for our property, Irvin Nature
Preserve at 2912 Jones Ferry Road, and for the County to rescind the current invoices listed below for tax
year 2013.
• Bill#0000255958-2013-20134X)00=$734.13
• Bill*0001020175-2013-2013-0000=$1501.73
• Bill#0001020171-2013-2013-0000=$5,092.06
• Total=$21,387.92
Irvin Nature Preserve, a 269-acre mix of forest and farmland in Orange County, Is a living legacy of Logan
Irvin,a founding board member of TLC,and his wife,Elinor.After Logan"s death In 1984,TLC established
the Logan Irvin Fund stewardship endowment Elinor continued the couples commitment,leaving their
property to TLC upon her death in January 2007.TLC uses the preserve to protect wildlife habitat and clean
water,and through our partnerships with local nonprofit organizations Learning Outside and Transplanting
Traditions Community Farm we are able to provide environmental education and educational farming
opportunities for community members.
Our Irvin Nature Preserve has received a property tax exemption In previous years that we would like to
reestablish.The only difference between our last exemption and now is the partnerships with the two
nonprofits.Our relationship with both these groups is through license agreements that establish minimal fees
that allow TLC to provide basic services such as mad,trail, garden, and structural maintenance. TLC
received approximately$6,800 in license fees last year to keep these nonprofit endeavors running smoothly.
Finally,we apologize for the late nature of this application.TLC experienced a significant staff turnover and
restructuring over the last year resulting on our failure to submit this application in January.
Thank you for considering this application and please let me know if I can be of further assistance.
2ie T' n elp
j CFO 8 Director of Administration
Tel:919-9084055
Email:kblpnkensh p@trianqIeland.org
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Triangle Land Conservancy•514 S.Duke Street Durham,NC 27701
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