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Home My WebLink AboutAgenda - 09-04-2014 - 6d1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 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 nine (9) untimely applications for exemption /exclusion from ad valorem taxation for nine (9) bills for the 2014 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 nine (9) applications, the Board will have considered a total of nine (9) untimely applications for exemption of 2014 taxes since the 2014 Board of Equalization and Review adjourned on May 23, 2104. Taxpayers may submit an untimely application for exemption of 2014 taxes to the Board of Commissioners through December 31, 2014. Eight (8) 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 (1) of the applicants 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 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 applications 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 2014/2015 taxes due to the County, municipalities, and special districts in the amount of $5,445.60. RECOMMENDATION: The Manager recommends the Board approve the attached resolution for the above - listed applications for FY 2014/2015 exemption. NORTH CAROLINA RES- 2014 -053 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 2014 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 2014 are so approved as exempt. votes: Upon motion duly made and seconded, the foregoing resolution was passed by the following 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. 2014. WITNESS my hand and the corporate seal of said County, this day of , Clerk to the Board of Commissioners K Late exemption /exclusion application - GS 105- 282.1(a1) BOCC REPORT - REAL /PERSONAL SEPTEMBER 4, 2014 NAME ABSTRACT NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Coe, Donald 190090 2014 65,336 32,668 (310.87) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Elliott, Thomas C. 186518 2014 147,062 65,589 (772.35) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Hall, Sandra T. 312603 2014 186,384 75,202 (705.40) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Jones, Andy 189641 2014 98,595 48,648 (468.50) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Parker, Rudolph 86179 2014 179,453 88,302 (845.83) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Rice, Avis 222049 2014 119,144 72,830 (690.41) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) White, Robert 214662 2014 123,017 78,017 (428.22) Late application for exemption G.S. 105-277.1C (Veteran's Exemption) Wiseman, Robert 246677 2014 68,242 34,121 (531.61) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Woods, Earl 12847 2014 113,072 40,309 (692.41) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Total (5,445.60) May 30, 2014 thru August 13, 2014 Request for Tax Relief Late Application Filing. Date: 9 — 3 — I L/ . . .. ............ To Whom, It May Concern: Z014 (PRIM NAW) 'Dom, i A -LL-) —1 6 .0 e. wish to be considered for Property Tax Relief Exemption or Exclusion for the year -2-,o i -t on Parcel Identification Number (PIN) # 9,99 ig vv,,S i) 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/' Ivas not aware that this exemption was available to me. I Just found out about the Property Tax Relief Program. Other (please explain) Thank you, (Signolre) How did you learn of this exemption? P, a r f f u The reason for my late request is: r I wai n44 aware that this exemption was available to me. I just found out about the Property Tax Relief Program. Other (please explain) V\I% -5 r`)rA M S Y" t-Ylwe ,I r ;)1,0De r+ A 17 52 FILl://„% ,� 'AUG 0 4 2014 VRANCE COO Request for Tax Relief IrAX.40r �VtST1CAT ro ` s Late Application Filing Date: "big) 14 Y To Whom It May Concern: ",pt p1 r-r t I � h b G. sG- � c7 �r am applying for a late 1 (PRINT NAME) r Property Tax Relief Exemption or Exclusion for the Year !�� on parcel ' number (PIN) # ` (655 25 "47, The reason for my late request is: r I wai n44 aware that this exemption was available to me. I just found out about the Property Tax Relief Program. Other (please explain) V\I% -5 r`)rA M S Y" t-Ylwe ,I r ;)1,0De r+ A Request for Tax Relief Late Application Filing Date: To Whom It May Concern: FILED AUG I 3 2014 ORANGE COUNTY TAXI DMINISTRATION wish to be considered'for Property Tax Relief Exemption or Exclusion for the year 9,0 IM, on Parcel Identification Number (PIN) # 9q4TA5 771 Q-66 In accordance with North Carolina General Statute 105 -282. 1 (al), I smbl�it the re6son(s) set forth below for consideration as demonstration of "good cause" for failure to make a All timely application. An untimely application approved under G.S. 105-2 pll(al) applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. It I was not aware that this exemption was available to me. I just found out about the Property Tax Relief Program. ✓Other (please explain) A How did you learn of this exemption? ff� j ig ( / 7 N ED ONANce COVNTY 41414 caru'\ TAX ADMINISTRATIO)A; Request for Tax Relief ' Late Application Filing Date: 4—,6— )� — To Whom It May Concern: I-IqWJL4. , am applying for a late 61 (PRINT NAME) Property Tax Relief Exemption or Exclusion for the year _on parcel number (PIN)4 q 2IX6a6lq The reason for my late request is: P/I was not aware that this exemption was available to me. __Z1 just found out about the Property Tax Relief Program. Other (please explain) Thank you, (Signature) How did you find out about this exemption? 3. JIJ4: X014 *t4".404111V, CDONrp sz r101V t *rf Request for Tax Relief Late Application Filing Date: -J (,A I 'Zo 11 J To Whom It May Concern: I am applying for a We 1, (PRINT NAME) Property Tax Relief Exemption or Exclusion for the year on parcellf number (PIN) 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 (please explain) 61 Vic Thank you, mviA*r "I (Signature) you find out about this exemption? Request for Tax Relief Late Application Filing Date: To Whom It May Concern: am applying for a late (PRINT NAME) Property Tax Relief Exemption or Exclusion for the year a01 on parcel number (PIN) 9 � 2-5 5 q 9 5 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 (please explain) Tha" you, (Signature) How,,,,,'Oid you find out about this exemption? 10 ■ 11 r To Whom It May Concern: I am applying for a late (PRINT NAME) ' Property Tax Relief Exemption or Exclusion for the year 2 a 1 4 on parcel number'(PIN) # 01(6(6 �JC1��1 The reason for my late request is: I wa's not aware that this exemption was available to me. I jest found out about the Property Tax Relief Program. C-7;�, 04r (please explain) 00,0/4, Thank you, ��jj i�.d:t� °. (Signature) How didyou find out about this exemption? r FILED a 4k JUL A 12014 f << F Request for Tax Relief ORANGE COUNTY TAXADMINISTRATION i J Late Application Filing Date: To Whom It May Concern: I am applying for a late (PRINT NAME) ' Property Tax Relief Exemption or Exclusion for the year 2 a 1 4 on parcel number'(PIN) # 01(6(6 �JC1��1 The reason for my late request is: I wa's not aware that this exemption was available to me. I jest found out about the Property Tax Relief Program. C-7;�, 04r (please explain) 00,0/4, Thank you, ��jj i�.d:t� °. (Signature) How didyou find out about this exemption? r 52 jir AUG 12 1614 ORANGe Request for Tax Relief 1*040MIN COV-V-tV' Late Application Filing 'S7-1V-4r10,V Date: To Whom It May Concern: (PRINT NAME wish to be considered for Property Tax Relief Exemption or Exclusion for theyear y 2-011-1 Ck C/ L nU Parcel Identification Number (PIN) Inu I In accordance with North Carolina General Statute 105-282.1(al), I submit the reasons) 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 `vkiph 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) 0 Thank you, (Aig-aawre) How did you learn of this exemption? t C1 e- 12 I 0 f r. 4�; 17 Request for Tax Relief Late Application Filing Date. To Whom It May Concern: F 1 L rE-- 14 D AUG 0 7 2014 ORA "' ' ECOUNTY TAX ADmINISTRATION lam-,,J C'd S am applying for a lai (PRINT NAME) Property Tax Relief Exemption or Exclusion for the year 0) Li on parei number (PIN) # qe�` 57 a6I 05 2--L The reason for my late request is: I wits not aware that this exemption was available to me. I just found out about the Property Tax Relief Program. r21-- Other (please explain) G-U�A,-/-e- ra r Thank you, L Q2�� (Signature) How did you find out about this exemption? '�E 13