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Home My WebLink AboutAgenda - 03-06-2014 - 6d 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: March 6, 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 four (4) untimely applications for exemption/exclusion from ad valorem taxation for four (4) 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. Three 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 of the applicants is 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. Including these four (4) applications, the Board will have considered a total of 58 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 Board of Commissioners through December 31, 2013. 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(a1) permits approval of such application if good cause is demonstrated by the taxpayer. 2 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 $6,796.73. RECOMMENDATION: The Manager recommends the Board approve the attached resolution for the above-listed applications for FY 2013/2014 exemption. 3 NORTH CAROLINA RES-2014-013 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 Late exemption /exclusion application - GS 105- 282.1(a1) BOCC REPORT - REAL /PERSONAL MARCH 6, 2014 NAME ABSTRACT NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Bircher, Richard 272863 2013 526,211 263,106 (4,356.51) Late application for exemption G.S. 105 -277.1 (Homestead Exclusion) Blackwood, Tommie Jean 16815 2013 210,249 104,668 (1,208.29) Late application for exemption G.S. 105 -277.1 (Homestead Exclusion) Mathivet, John B. 309278 2013 54,934 27,467 (422.44) Late application for exemption G.S. 105 -277.1 (Homestead Exclusion) Trev, LLC 1039063 2013 92,500 5,608 (809.49) Late application for exemption G.S. 105 -277.4 (Present Use Value) Total (6,796.73) January 13, 2014 thru February 12, 2014 -----� 5 17 52 DEC j 32013 ell rAX A, w4 Request for 'Tex belief Late Application Filing Date: 2 -/Z To Whom It May Concern: II I 1 , am applying for a Date (PRM NAME) I j Homestead Exemption for the year on parcel namber 70 ' The reason for my Date request is: <7 I I was not aware that this exemption was available to me. I just found out about the Property Tax Relief Program. Other T I - -7- V r� (signa ) How did you find out about this exemption? V 6 C04��e * FILED . . : FEB 0 4 2014 "'}ar�� lac°��°° CJRANGE Cd TAX dFFICE Request for Tax Relief Late Application Filing Ii Date: To Whom It May Concern: I To/`%l-111-4' J �t /?Gk" ,am applying for a late (PRINT NAME) Property Tax Relief Exemption or Exclusion for the year 20K?~ on parcel number(PIN)# -71*7 . The reason for my late request is: i 1/was not aware that this exemption was available to me. i I just found out about the Property Tax Relief Program. Other(please explain) Thank you, (Signature) How did you find out about this exemption? 7 I f� DEC 2'7 201 i� �a 3 O11AN "AX A0fgIV' • OV-'V- � l rtarrati fh Cato Request for Tax Relief Late Application Filing .Date: To whom.It May Concern: f Jb 14 N V(i' , am appl, for a late (PR NT NAME) Homestead Exemption for the year 02a �ly on parcel number The reason for My late request is: X was not aware that this exemption was available to me. just found out about the Property Tax Relief Program. Other Thank you, (Signature) How did you find out about this exemption? I i M M 444Wk. - A y -I/'- , " .�- 1 1)