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Home My WebLink AboutAgenda - 11-06-2014 - 6d1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 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 five (5) untimely applications for exemption /exclusion from ad valorem taxation for five (5) 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. Four 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 applicant is applying for Circuit Breaker exclusion based on NCGS 105 -277.1 B which allows for tax relief based on income. The Circuit Breaker exclusion is a tax deferral program. Including these five (5) applications, the Board will have considered a total of twenty -eight (28) untimely applications for exemption of 2014 taxes since the 2014 Board of Equalization and Review adjourned on May 23, 2014. Taxpayers may submit an untimely application for exemption of 2014 taxes to the Board of Commissioners through December 31, 2014. 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 2014/2015 taxes due to the County, municipalities, and special districts in the amount of $3,387.66. RECOMMENDATION(S): The Manager recommends the Board approve the attached resolution for the above - listed applications for FY 2014/2015 exemption. NORTH CAROLINA RES- 2014 -071 ORANGE COUNTY IDA411►i lyY [61enoCe11111y[/7►■ROLTO pill 010 0 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 - REAUPERSONAL NOVEMBER 6, 2014 NAME ABSTRACT NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Dillingham, Donna Rae 302862 2014 199,359 99,679 (944.97) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Dixon, Media Parker 194679 2014 159,869 126,635 (305.29) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Quint, Stephen R. 206700 2014 223,500 223,500 (329.98) Late application for exemption G.S. 105 - 277.113 (Circuit Breaker) Villafana, Angel O. 209224 2014 138,872 69,436 (1,081.81) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Westrom, Carol J. 234130 2014 152,503 76,252 (725.61) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Total 3, 387.66 September 18, 2014 thru October 15, 2014 5 FILED 1.11 $ } �4p AUG292014 r ORA CA -: COUNTY n QCfY �0.LIt Request for Tax Relief Late Application Filing Date: Aae:�;a.s`7'' -7/ .2-0 / l f. To "Whom It May Concern: I, (PRIM N,",5 -) 0rj�A-J- IZA- t l �/�kt"/ 7i* , , wish to be considered for Property Tax Relief Exemption or Exclusion for the year / on Parcel. Identification Number (PIlN) # `) 63 S ZZ is 9 L-i 1 In accordance with North Carolina General Statute 105- 282.1(a1), I submit the reas on(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. VI 'ust found out about the Property Tax Relief Program. ther (please explain) Thank. u ( ignature) How did you learn of this exemption? 0A- h- .,JC,'2 CrJU.J T`�i' d C -e- J 6 s a /%, Request for Tax Relief Late Application Filing Date: /U —/ 0 —2p J4 To Whom It May Concern: FILED 152014 tgGE CO tAX OFFICE I am applying for a late (PRINT NAME) Property Tax Relief Exemption or Exclusion for the year 2,0 on parcel number (PIN) # 9 S� j 4gC7Ogq The reason for my late request is: V"'_1 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, (Signature) How did you find out about this exemption? 14 /= r Request for Tax Relief Late Application Filing Date: To Whom It May Concern: FILED �Er 3 0 2014 ORANGE COUNTY T_AX ADMINISTRATION I Sri . � eve , am applying for a late (PRINT NAME) Property Tax Relief Exemption or Exclusion for the year 20 { Ll number (PIN) # 9 j I q 71 LN The reason for my late request is: I was not aware that this exemption was available to me. V / I just found out about the Property Tax Relief Program. Other (please explain) Thank you, (Signature) How did you find out about this exemption? J'V\,p 'A- d- �4- D-4c r- on parcel 7 Date: , - M To Whom It May Concern: /L V%Stl * E04� r I7 iZ r r�r,ff .�L41 \i\ Request for Tax Relief Late Application Filing FILED SEP 15 2014 ORANGE COUNTY TAX ADMINISTRATION I, (PRMNANE , wish to be considered for Pr P erty Tax Relief Exemption ar Exclusion for the year ,r} on arcel Identification Number (PIN) # f o� 777 7 ZMIU In accordance with North Carolina General Statute 105- 2.82.1(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 m' 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) 16 d +U re a-ppi 9 j `r 1 {r� e�G� s n a.nr,z r , Thank you, (S igaatda) How did you learn of this exemption? IG SP 15 2014 ID TLEC Cal, F; COUNTY TAX UNi!NXISTII_4T1(3iN V 5� 4 r�hff �nto``(` Request for Tax Relief Late Application Filing Date: j To Whore. It May Concern: I, (Pan NAhE) CAPLo f Y. % G Si RV Nj , wish to be considered for Property Tax Relief Exemption or Exclusion for the year 6 f +L on Parcel Identification Number (PIN) If q 8'7 :3 q/ g -6` R'9 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 untiely 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 fled. I was not aware that this exemption was available to me. I just found out about the Property Tax Relief Program. Other (please explain) Thank1you, (Signature) How did you learn of this exemption?