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Home My WebLink AboutAgenda - 10-07-2014 - 6dORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: October 7, 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 thirteen (13) untimely applications for exemption /exclusion from ad valorem taxation for thirteen (13) 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 1St 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. Ten 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 - 278.3, which allows for exclusion from property taxes for property used for a religious purpose. One 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. One of the applicants are 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 thirteen (13) applications, the Board will have considered a total of twenty -two (22) untimely applications for exemption of 2014 taxes since the 2014 Board of Equalization and Review adjourned on May 23rd. Taxpayers may submit an untimely application for exemption of 2014 taxes to the Board of Commissioners through December 31, 2014. 2 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. 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 $13,672.97. RECOMMENDATION: The Manager recommends the Board approve the attached resolution for the above - listed applications for FY 2014/2015 exemption. NORTH CAROLINA RES- 2014 -062 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. 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. WITNESS my hand and the corporate seal of said County, this day of , 2014. Clerk to the Board of Commissioners 3 Late exemption /exclusion application - GS 105- 282.1(a1) BOCC REPORT - REAL /PERSONAL OCTOBER 7, 2014 NAME ABSTRACT NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Balch, Deborah 316881 2014 391,900 214,938 (1,695.12) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Bass, Dallas 49385 2014 63,733 31,867 (496.49) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Brooks, Gwen 295065 2014 177,817 88,909 (1,385.20) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Brown Jr., Lynwood 1051125 2014 67,600 33,800 (526.60) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Cooney, Rayna 302460 2014 301,399 166,492 (1,278.93) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Gilgo, Luna 142867 2014 92,900 46,450 (723.69) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Hann, Bernard 224589 2014 142,900 97,900 (426.59) Late application for exemption G.S. 105-277.1C (Veteran's Exemption) Historical Foundation of Hillsoborough and Orange County 1051225 2014 2,557 0 (39.84) Late application for exemption G.S. 105 -278.7 (Charitable, educational, etc.) Kruse, Jack 251004 2014 179,712 89,856 (855.07) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Spivey, James E. 235835 2014 209,008 104,504 (1,001.04) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Sutphin, Mary A. 1050586 2014 149,500 81,811 (641.69) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Trustees of Mt. Moriah Missionary Baptist Church 1050581 2014 440,100 0 (4,172.15) Late application for exemption G.S. 105 -278.3 (Religious Purposes) Wynn, Sally 271560 2014 119,469 74,051 (430.56) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Total 13,672.97 August 14, 2014 thru September 17, 2014 f 'd r ter' 'V :z. FILED 52 PPPP PP AU G I _,j 2 0 1 ( -11a 0 R A N GE C 0 U NiTY TA: A DMI N IS T RA'V I N Request for Tax Relief � Late Application Filing Date: gy To Whom It May Concern: 1 � am applying for a late (PANT IVIIi,) s lie ear on parcel. Proper r"A R lief Exem tion oz xcln r y' I� numbe The reason for my late request is: I was not aware that this exemption was available to one. Y just found out about the Property Tax Relief Program, � 40ther (please explai ) Thank you, 0 A��<�Vcj How did you find out about thi's exemption? V1, 0 R A MI 52 as Request for Tax Relief F� =+F.••�•`a�.,cr..�...�_..,_ _ , ,..... - _ - _ • .ate -: .. • I,- t :1., O� �;T. "4e .4-1 . In- Z7, :Q:m *111AAC Iva -tIM Aki 1;WW 7 7 T-11JR1 t W vVi Y- ni-io rim T. ! - - • 1 r�Y?�K�►FM�i1a3T li�I� '� �I r-F1.� n 'i •f'� / + _1Gi'�'"`�, T•:'.Z`�!'R'�R'''j •l,T.�• tio CT --fdf-ffie,-Year On-�FS-i 1-7 ere i-Prop n r- USI.On er-ty �- T a+x R6 d ef -E x AONM -4CO iia*rcel Widtification Number (PTN) In accordance with North Caroaa 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 ouly to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. ,.N I_••L �•r ,, .. h . . �J%r••f - S •. i.,w. .. . w ww .r � ` A• • . -• •� � . ' +r'' _ ~ •- '•ri i'_ yr •Y•.� � F r i•• . a � +�3�"� L. 4 +— • Mh � _ ` y 4 : r �' xu [�wi}s.��,Xd t4 1.�_ ! •� y . -S►I , 7 .• aM i• • •ti+ .'+ •:•r t n h +�• 77 Ah •b,,t..this.exep�ption.,wasl,,avZable:zto-.-me--:�.'-+ M,ho aware. nrf, 42 3h T t�n �* w�- lz��- �� _0 56U 0 utiat ET, ilft.46PPT6 MWA i5q.1je- tp�- V n, ', Ab tax 40 w M, 17, - ilow 'did you learn of this exemption ? ' 1 i S AU r t r C �.' Request for Tax Relief Late Application Filing Date: 0 To Whom It May Concern: C am applying x �� or a ate late J (PRINT NAIVrR) Property Tax Relief Exemption or Exclusion for the year C: on parcel number (FIIN) ff The reason for my late request is V .Z was not aware that this exemption was available to me, I just found out about the Property Tax Relief Program, Qtlh er (rnl eas a eynl afn) Thank you, '&Y—n U cz- 6V (SIgnature) How did you find-out about this exemption? M Request for Tax Relief Late Application Filing. Date:' To whom. It May Con.cem: I, (P�tnq T NAME} to e wish em Lion. or Exclusion. for the ear considered for Prop Tax Relief E t P arc el Identification Number [P� �} In accordance with North Carolina Genera. 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 timel y application. An untimely application approved under G,S. 105- 2S2.1(al) applies onl y to ra p �� e 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) - q, t Thank you, - eipatgr`ye-y� ' f w How did you lean of this exemption? Request for'Tax Relief I' ata Annlication Filina I• Date: & t {fit To 'Whom It May Concern: C , wish to be considered for Property Tax Relief Exemption. or Exclusion for the year Qn Parcel Identification Number (PIN)# 6 1 t 5 In accordance with Noxth Caroli a General Statute 105 - 82. l (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, 1.05-- 282.1(al) applies only to p roperty taxes levied by the county or municipality in the calendar year in which the untimely application is f led. I was not aware that this exemption was available to tae. I Just found out about the Property Tax Relief Program. Other (please explain.) -5 C Thapou, 1pa E , How did you learn of tlAs exemption? a� 17 �{�< Request for Tax Relief Late Application filing Date: S,d,) ~ 7 To Whom It May Concern: I LO &A CIL60 , am applying for a late (PRINT NAME) Property Tax Relief Exemption or Exelusion for the'year 2 -01 � on parcel number (PIN) # 9 b 9 r,' -1 The reason for any late request is: Z was not aware that this exemption was available to me. t I just found out about the Property Tax Relief Program. Other (please explain) Thank you, g Hove did you find out about this exemption? Date: To Whom It May Concern: 09 L ,�.: ' , -wish to be �PiTT �AME� � !!!!L considered for Property Tax Relief Exem p tion or ExcluSian for the Year ' Qn Parc e l I de ntifi cation Number (PIN) # In accordance -nth North Carolina Greneral Statute 1 oS- 282.1(a1), I submit the reason(s) set forth below for consideration as demonstration of "good cause" for failure to make a timely a licatlon...�n untimely application, approved under G. S . 10 S -2 82 ,1(a1) applies � pp . only o property taxes levied ' b•y the county or municipality In the calendar year in which � p p the untin ely application is filed. I was not aware that this exemption. was available to sae. wo"I just found out about the property Tax Relief Program. Other (please explain) Thank You, ' r (Sipature) How did you learn of this exemption.? Dear Board Members, 201 North Churton Street Hillsbarough, IBC 27278 www.orangenchistory.org 919.732.2201 On behalf of the Historical Foundation of Hillsborough and orange County, which Histoncal Museum, I am filing a late application for exemption of operates the orange Co unt y business personal property tax, In 2013 the Historical Foundation employed the services of an accountant to assist with l , state and local taxes. In January of 20 1 4 the Treasurer of the filing federal, Foundation resigned from e th position, requiring another individual from the Finance Committee to take o ver the communication with the Executive Director of the Museum and the accountant. .. a date for the business personal property listing was unable to be met by the When the initial du p accountant, the Execu tive Director filed for an extension. once the extension was approved, I (as g Executive Director) contacted the Orange County 'fax O ice to get a better understanding of ghat was required. At the end of the conversation I was unaware that an exemption needed to be � business personal property forms. It was decided that the accountant would file on filed with the bus p p p y behalf of the organization. The accountant did not indicate that the organization needed to file an exemption. I am asking that the Equalization and Review Board please consider the current lication. for exemption with several factors in mind; this is a small organization functioning app p � ale the with three part-time ime staff and a volunteer board, an accountant had been hired and paid to f ' personal roe taxes and did not notify the organization of an exemption need, and business pe so property that the Historical Foundation was handling an unexpected transition of Treasurer information and duties. Thank you for your consideration. Sincerely, Brandie Fields Executive Director Orange County Historical Museum. Historical Foundation of Hillsborough and Orange County T• Request for Tax Relief Late Application Filing. Date: To whom. It May Concern; L JA , �. �. wish to b e 2 014W on �r�rrr r�,�} � � r considered. for Property Tax Relief Exemption or Exclusion for the year Parcel Identification. Number 4 9 9f(3, I �6 ``i 11 -i t /-' In accordance with North. Carolina General Statute 105- 282.1(at), 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. f Other (please explain.) •i i- Thank you, ��• • 737'r ]m �w (sue e) �5 Haw did you learn of this exemption.? ' y, r Request for Tax Relief Late Application Filing. Date:�t , r,_s• F To whom It May Concern. . 7 wish to be L o ppm NAME} Y r r Relief Ex tion. or �xelusion. for the year Z C� I ` � Qn considered red for Property Tax p y parcel I dentifcation Dumber (PIN) # � - f In accordance with North Carolina General Statute 105-2,82. I(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. 10 52 82 ,1(al) applies only to p roperty taxes le -vxed*by the county or municipaity in the calendar year in which , the un nely application is filed. - I was not aware that this exemption was available to Mme. I just found out about the Property Tax Relief Program.. a) Other (please expiai Thank you, (Si Sow did you learn of this exemption? �.. O t n .�t�� —LED SEP- 0 S 2014 ORANGE CO UNTy TAX ADMINISTRATION Request for `fax Relief Late Application Filing. Date:N5� To whore. It May Concern; L (PR NAM) r i wish to be AT considered for property Tax clief Exemption or Exclusion for the year 4 on Parcel Identification Number (PIN) a accordance with North Carolina General Statute 10 5 -2 8 2. 1 ( l 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 le-ied by the county or municipality in the calendar year in which . the untu"nely 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, (Siguature How did you learn of this exemption? ti I Mt. Moriah Missionary Baptist Church Reverend Norman T. Umstead, Jr. Pastor September 3, 2014 SEP 0 3 2014 ORANGE COUNT� Orange County Tax Administration Office TAX ADMJN1S -T'RA Ts ()r� 228 Churton Street, Ste, 200 Hillsborough, N.C. 27278 To whom it may concern; We the Trustees of Mt Moriah Missionary Baptist Church submit this letter as of our unpaid property taxes for the year 2014. In the previous years we fell explanation p p p Y under the exempt status, and are requesting a review of the current tax bill as well as our t ax exempt status. We are also asking that any late fee and or penalties be waived while this matter is under review. Thanks for your consideration in this matter. Sincerely, John D. Swepson Chairman Trustee Board 200 Buckhorn Road -- Bost Office Box 754 ebane, North Carolina 27302,-, Telephone 919 - 304 -5786 Email.-mmbca@mebtel.net .� Website: mtmoriahmhc- mehane.com 17 Request for Tax Relief Late AppliGation Filing. Datc: To whore. It May Concern.: L Pxzrrr NAME} r. wish to be considered for Property T Relief Exemption or Exclusion. fox the year ��- Parcel Identification Number # �. 12-, �� • In accordance with North Carolina General Statute 105- 282.1(a1), 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. 105-2 S2.1(al) applies onl y to property ro erty taxes levied by the county or mumcipality in the, calendar year in. which the untimely application is filed% . Z was not aware that this exemption was available to rye. I just found out about the Property Tax Relief Program.. Other (please explain) Thank you, (Sigaature) How did you lean of this exemption? F J