HomeMy WebLinkAboutAgenda - 01-15-2008-4eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 15, 2008
Action Agenda
Item No. ~- - e.
SUBJECT: Applications for Property Tax Exemption/Exclusion
DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
John Smith, 245-2101
Exempt Status Resolution
Spreadsheet
Requests for Exemption/Exclusion
PURPOSE: To consider eight (8) untimely applications for exemption/exclusion from ad
valorem taxation for the 2007 tax year.
BACKGROUND: North Carolina General Statutes state that applications for exemption must be
filed during the normal listing period, which is during the month of January. NCGS 105-
282.1(a)(5) 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 subdivision applies only to property taxes levied by the county or municipality in the
calendar year in which the untimely application is filed.
One (1) applicant is applying for property tax exclusion for a nonprofit homeowners' association
(HOA). NCGS 105-277.8 recognizes that a nonprofit HOA shall be included in the appraisals of
the. property owned by members of the association and shall not be assessed against the
association. Additionally, seven (7) applicants are applying for homestead exclusion based on
NCGS 105-277.1, which allows exclusion of the greater of twenty thousand dollars ($20,000) or
fifty percent (50%) of the appraised value of the residence. Based on the information supplied
in the current application and the above referenced general statutes, the applicants can be
approved for 2007. The opinion of the Assessor is that the information provided to date satisfies
the good cause requirement of NCGS 105-282.1(a)(5) and that the eight (8) properties should
be approved for exclusion. One of the six (6) homestead applicants gained knowledge of the
benefit from inserts in the 2007 tax bills.
There are currently 1,969 parcels totally exempt from taxation. Additionally, with the approval of
the above seven (7) homestead applications, there are 889 parcels receiving a homestead
exclusion for the 2007 tax year.
2
FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of the
exemption applications will result in a reduction of 2007 taxes due to the County, municipalities,
and special districts in the amount of 6,769.27. For fiscal year 2007/2008, the total net
reduction in revenues is $17,282.49.
RECOMMENDATION: The Manager recommends that the above listed applications for
2007exemption be approved.
3
NORTH CAROLINA
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 Assessor has determined that the applicants could have been
approved for 2007 had applications been timely.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMIVHSSIONERS OF ORANGE COUNTY THAT the properties applying for exemption for
2007 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 ,
2008.
Clerk to the Board of Commissioners
c c c c c c
ro o 0 0 0 0 0
~ ~ ~ ~ ~ ~ ~
N ~ U U U U U U
N = ~ = O 'a O 't7 O 'O O 'p O 'a O 'C7
o ro O ro o ro o ro o ro o ro
O CU ~ C N ~ N ~ N ~ N ~ N Q~ N ~
~ ~ 0 ~ O ~ 0 ~ O ~ 0 ~ O O
c
Q ro j N
C ~ ~ 0
'L. ~ c
C O
'~ c ~ 0
•L C c
C O
~L G ~ 0
~L C c
C ~L
'~'~
_ Q. O H
1 O
c p
~t p
~c N
Q' ~
~ p
~c N
~ ~
~(n p
'c N
O' O
•tn p
'C N
~ O
~(q p
'O N
O" O
•tA p
'= N
fl'
d c
C ~ -
1-' . A
~ ~ ~ (A
~ Q~ ~ ~ ~ ~ ~ Q~ ~ ~ Q~
E X o c ~ v m ',o-~ v ro ~ _
v ro ',o~ v ro ~ v ro ~-~ v ro
N N +. p ~ L N ~ s... to ~ ~ ,tn ~ L .O N L ~ N ~ .~
_, m rn ~ ~
c -o ° ~ -a ° L -o ° ~ -o ° ~ ~ ° ~ -a ° ~
a .,.. c o ° ro a ms ro -a ~a ro -a ~ ro ~ ro ro ~ ro ro -o ca
Q
~ o o
fQ E
ro a~
~ a~ o
~ ro
~ a~ o
Q) ro
N a~
~ o
~ ro
N a~ ~
Q~ a~
~ a~
~ ~
~ w
~ ro te
~
L
o Q ~
.n ~ a o ro Q ~ ro ~ ~ o Q ~ ro ~ ~ ro Q ~ ro Q ~
~
+ °? 'v f ro m ~ ro ro ~ ro a~ ~ ro ro ~ ro a~ ~ ro a~
C
O ~
Q ~
L
O L
N O
.O ,
~
~' O
'c `
N .c
r-• O
.c L
N ~
a-• O
.c L
O .c
...a O
.c L
CU .c
q-• O
.
c `
O .c
r O
.c L
O .c
y+
N Y-• C7 ~ _
` ..Q -Ir G ~ .1-• ~ W Y c ~ ~ ~ ~ ~f
`
.~ ~ ~ G
~ ~ 0. 0 ~ u0i ~ O m ~ O N ~ O ~ ~ O m ~ O ~ ~ O N
c
o ro ro cu a~ a~ m
c c c
a c c c
n`. m O aNi m N aNi aNi a~i
o = ~ ~ ~ ~ ~ ~
~ N d' ~ O ~ O t?0
~"'
v
~
~+ I.f) ~ M N r M N
~ •O O. ~ M r N CMO COO dam'
N O ~ ~
Ifl LL•
O O O N N
T ~ ~ N O N
~ ~ V
~
Z N
rn
o
m
o
ao
a
o
O
~
d d
V M d0', ~ O ~ ~ N
O ~ O C d' O d' O i~• oo CO
•~ ~ ~ ~ O t~ ~ N M ~ trO
t
0
v
~ O
C
~
W ~
~ O
`"
d ~ ~ M N O
C ~ ~
O C ~ ~ t[) O w rn N
Q.
~ O
~
d'
~Y
~
M
OMD
OOD
W ~~'" Z
~
d O
t~ t-
M M
tU CC)
N O
M ti
O CA
~-
J ~ M (Q M O O CA tf~
~-
.a
r
r
r
0
~ M
r r
~ O
~ ~ N
0 O CO
~
.N t O a
0 O
o O ~
~ t~ N O c
o N
~ M M t~ O ti ti ti
O
d
Y
U
(fl
W d'
N r
m
M
~ r
„
M `- O N = 1,,. ~
G. ~- CO ~- M i~ O ~-
!~S ~ ct' ~- M N ~- M
~''r_` M M t~ CO i`~ I~ ~`'~
ci ~:
O ~
O
ro
Q ~
L
z O J ~ C
~ ~ ~'` ~ ~ C~6 N
C Q V '~ U c
d 9 N C`~, N N ~
.C
~±-
N N
Z Q Y cq J ~ _ -Oi
G
O
.
~
U
N
O
'a
N ~
L
O N
~L
O
•~
Q.
X (Q "''
N
~
a `
f° ~
a
i
n ~
~ ~
a~
~ Q
° ~ m
.
~ ~
.a? ~ a~
J O ~
a~
c
a~
v
.
~
m
~ N
~ ~
M
~
r (O
'
N
N
~
t
C) ~
r O
00 O
ti ~
d
'
O
r
ti
N
r
tCJ
r
d'
M
N
N
C7
ti
N
Y
J+
d
N
N
Auk 27 0? 12.59p Orange Caunt~ Tax
Form AV-111 YEAR 2-~ ~
Web APPLICATION FOR PROPERTY TAX EXEMPTION
10-Q2
(~rG-~~-+~- Tawn or City ~'~rn ~~
County - ~ _
Owner ._._~_j' "'-- -~-Ir
Address `.Jy~ t or Route) -
lag D SIG 7i1C7 ~ ~j
~- (State) tup Vwc)
p.l
O
1.
Location of Properly INSTRUCTIONS
e rovisions of G. S. 105-282.1 every owner of properly claiming exemption or exclusion from property taxes must demonstrate that the proPe Y
Under th p ert situated thereon
tuto requirements for exemption or classitication• tiotn should include all land and improvements land pierstonaApropso~of the county m
meets the ste rY
which the property is located. (see reverse side) Claims for exemp
and complete information regarding Its use.
t'v etitions for exemption of the following described property:
The undersigned owner er authorized represents t e hereby p dC~ ~ ~ ~
Swi rvtm~,+~
2. Give complete description of property:
Improvemcnts:
Personal
3. List and explain the purposes for which the property is used: t
Land:----,--. ~ ~ _ .,-,,, . ~ 1 . ,<,..
1
Improvements:
Personal Property: `~-"~-''"
D.J~i
4. If any organization other than the owner uses the property, give the nab the organization, full particulars regarding its use of the
property and the amount of any income received for such use.
b, Give your estimate of the true value in money of the ropei Y= ~ v
Land: ~ t, Nn •1 ~ ~~
Improvements: ----------- ~O v~..~
Personal Property:
6. Upon what uses or purposes do you base this claim f~~ o~~~ Pt~~~
)• Scientific ( ); Ocher
Charitable ( ); Religious ( ); Educational ( );
Literary ( tl..r ~ r ~.~--~ ~.. , ..__• -
7. Give the specific statutory authority upon which this property is claimed as e~ pt: ~~~~ ~~ Lid .
4 .F '~ 2.. .e.~v ~'" ~-~1'~t,t.s
(t%ull texts of nil exemption and classification statutes a1~e available at the office of the cor~nty Assessor)
AFFIRMATION
Under penalties prescribed by law, 1 hereby aer u~ose f xbeestt,f mhe Pr~P ~y herein describedtfram taxatiand information in this
appClication are true and-cororrect, an~d~a~re]made for -h p P
lO ~ry1~-~-~ ` 20 -=--t-- dig slurs of owner or authorized representative
_. ~e~it dY C~yt,Yyttt,,,w~h.l V~l~ ~ a ~a • 4~~1 ~ [~4~ 0
~~~V IGIG(.+~' Nn
APPROVEt] ~ YES ~ NO Title
w ~ ,~ ''
~ W r'
~' ~'~ -1
~~
~~~
~~~
v'r
~~ Date No ~ e,..,_. be ~ ~ ~ 7 oc~ ~
To Whom It May Concern:
I ~~0.~h~Z2n N21.O~nC~,r-; , am applying for a late Homestead
Exemption.for year _ pp`~ ^_ on Tract # ~ a~ • ~`7 i because I
Was not aware that this exemption was available to me.
_~~~ _ Just found out about the exemption.
Signature
How did you find out about this exemption?
,~ nC~ Q s~'~'"i CSC ~ ~.~-,c~
Date ~ `~- ~--~ ~ (~
To Whom It May Concern:
I ~ ~; ~~.. ~ ~ _ , am applying for a late Homestead
Exemption.for year 2.,, ~~ L~ on Tract # ~~~~ ldV~ r~ ~~'i ~ ~~~' because I
~~~:~ Was not aware that this exemption was available to me.
'~~~ dust found out about the exemption.
Signature ,,. 1/u-~"(~'"l.SLr
How did you find out about this exemption?
!~ ~,, ~'~
I
'o Whom It May Concern:
~' r , am applying for a late Homestead
Exemption.for year ~~ on Tract #
because I
Was not aware that this exemption was available to me.
Just found out about the exemption.
Signature ~~~
How did you find out about this exemption?
to
Date ,~, ~,~~~~
To Whom It May Concern:
I W i ~ ~'~ ~~~,~'~ , am applying for a late Homestead
Exemption.for year ~~ d' _ on Tract # ~,~; ~~C,~ because I
Was not aware that this exemption was available to me.
Just found out about the exemption.
Signature
r'
How did you find out about this exemption?
---- - ,
%Y
Date ~~-' ~~' ~~
To Whom It May Concern:
I ~''~~•~ ~ G~Gc-v- ~ •~ n , am applying for a late Homestead
Exemption,for year ~~ on Tract # because I
Was not aware that this exemption was available to me.
~,,•~• . Just found out about the exemption. - -
Signature ~ „~ , y~.''_~'''--,-~
How did you find out about this exemption?
~-'~' u. ~-~o-
.tj
Date ~ ~. i 1 ~ ~ ~p~
To Whom It May Concern:
I ~~ GAS ~,i~~--~ n2 ~Y1 s n`~Q; , am applying for a late Homestead
Exemption.for year ~ ~ on Tract # ~~ 6~ ~ ~ ~ because I
,,/ Was not aware that this exemption was available to me.
Just found out about the exemption.
Signature ~ ~"
How did you find out about this exemption?
13
Date ~`~ ~ ~ `~
~~~_
To Whom It May Concern:
I ~'/~ , am applying for a late Homestead
Exemption for year ~9 tJ~ on Tract # ~~ ~~ ~ ~ because I
Was not aware that this exemption was available to me.
Just found out about the exemption.
~,~i c~°
Signature ~ / 1i7/a G--~a ~~,~-z-~,-z~ ~~~,~2%~ /~~~2~.•~
How did you find out about thisxemption?