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Home My WebLink AboutAgenda - 12-01-2014 - 6dORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 1, 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. Two 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 are applying for exclusion based on NCGS 105 - 278.7, which allows for exclusion from property taxes for property used for a charitable purpose. Two of the applicants are 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 five (5) applications, the Board will have considered a total of thirty -three (33) 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. 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. 2 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 application will result in a reduction of FY 2014/2015 taxes due to the County, municipalities, and special districts in the amount of $8,176.32. 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 -082 ORANGE COUNTY 10.14 01105 1 y 1 [IIUI DACe111110 167►■ N OLIO RIII 11000 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 DECEMBER 1, 2014 NAME ABSTRACT NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Crawford, Ralph 310764 2014 187,437 5,044 (1,710.74) Late application for present -use value assessment G.S.105- 277.4(a1) Duncan, Susan M. 316597 2014 199,788 111,115 (843.44)) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Parker, Randall Thomas 988326 2014 37,194 1,368 (329.09) Late application for present -use value assessment G.S.105- 277.4(a1) Residential Services, Inc. 138531 2014 285,749 0 (4,601.70) Late application for exemption G.S. 105 -278.7 (Charitable, educational, etc.) Wells, Lue Cynthia 272454 2014 197,019 98,509 (1,534.79) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Total 1 (8,176.32) October 16, 2014 thru November 12, 2014 Linda C Crawford 1240 Hidden Hills Rd Germanton, NC 27019 336 830 -2862 Orange .County Tax Administration PO Box 8181 Hillsborough, NC 27278 -8181 September 15, 2014 F„ ?Q GRANGE CO TAX OFFICE r. a ^�= FILED S E P :1 20k, ORANGE CO TAX OFFICE Dear Sir: Please find enclosed my application for Forestry Present Use Value Assessment for the tax year 2014. Also enclosed is a copy of what the NC Division of Forestry sent when I called and requested a copy of my Forest Management Plan. I apologize for being late in requesting this and I really appreciate you taking the time to help me with this. Sincerely, C, 6A--r-fj Linda C Crawford a n�dr f1 �u0�� Request for Tax Relief Late Application Filing Date: ! FILED, ILI 312014 ORANGE COUNTY UX ADMINISTRATJON To Whom It May Concern: T I, (rxNr'NANE) . l� �'� 1�$l-k(N, wish to be considered for Property Tax Relief Exemption or Exclusion for the year n p 1 on Parcel Identification Number (PIN) # W%0 %t5 / _— In accordance with North Carolina General Statute 105- 282.1(al), I submit the reasoa(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. ti/I just found out about the Property Tax Relief Program. Other (please explain) Thank you, (Signature) How did you learn of this exemption? 6 1 i �'. l .�� 4 \� � r - - - - - -- - -- `"�� -�: �� - - _ - - =�� _ .��1��: - - - -� - - -� 's � k r i v i c i Residential Services, Inc. Ill Providence Road Phone: (919) 942 -7391 Chapel Hill, North Carolina 27514 Fax: (919) 933 -4490 August 11, 2014 www.rsi- nc.org ` Dennis Bradshaw, Executive Director I'nL V Orange County Tax Office AUUi I ;I 20)i) Ms. Kandice Wright Exemption Program Director "JTY 7n. _ ....,. ' *ON PO Box 8181 Hillsborough, NC 27278 T Dear Kandice, I am in receipt of the 2014 bill for the Property #9890824151.011. Owned by Residential Services, Inc. this property was sold to us by the Weiss' on January 1, 2013 but was not booked until 7 days later. Residential Services, Inc. is a non- profit corporation under IRS Code 501(c) 3. As a nonprofit corporation we are exempt from real-and personal property taxes under NC General Statute 105 - 278,7. If you need further information, I will be happy to send that also, Thank you for your patience in this matter. Yours Truly, T eresa West Finance Director NEIL SHIPMAN, ED.D., PRESIDENT DON TIEDEMAN, PAST PRESIDENT STEVE CHALL, SECRETARY GARY RICE, TREASURER LEYLAND KING, M.S., PRESIDENT—ELECT BOARD of DIREcrroRs KARL BAUMAN, PH.D. JOHN T. STEWART, J,D. KAREN CARMODY, PH.D. ROBERT STIFLER, M.D. p JERRY LEVIT MARY E. VAN BOURGONDIEN, PH.D. `• o.., ++ + NORBERT J. SCHNEIDER, D.D.S. SAM WEIR, M.D. Accredited by VICTORIA SHEA, PH.D. the Joint Commission .,%t , 0044 r 17 52 a Request for Tax Relief Late Application Filing Date: C HO H To Whom It May Concern: ]FILED 1-6 2014 ORANGE COUNTY TAX ADMiIWSTRATION I,- (rxnn NAW) L t,,2 C n 4j, v d L , wish to be considered for Property Tax Relief Exemption or Exclusion for the year 2 a ``� on Parcel Identification Number (PIN) # 9 9 (o ` Cl 9 J � M 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"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, (S ignatle) How did you learn of this exemption? 9