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Home My WebLink AboutAgenda - 03-03-2015 - 6d1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: March 3, 2015 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 two (2) untimely applications for exemption /exclusion from ad valorem taxation for two (2) 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. The two 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. Including these two (2) applications, the Board will have considered a total of 52 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. NCGS 105- 282.1(a1) permits approval of such application 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 $1,124.39. RECOMMENDATION(S): The Manager recommends the Board approve the attached resolution for the above - listed applications for FY 2014/2015 exemption. NORTH CAROLINA RES- 2015 -013 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. 2015. WITNESS my hand and the corporate seal of said County, this day of , Clerk to the Board of Commissioners Late exemption /exclusion application - GS 105- 282.1(a1) 3 BOCC REPORT - REAL /PERSONAL MARCH 3, 2015 NAME ABSTRACT NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Torian, Wilbert James 794 2014 93,363 46,606 (428.12) Late application for exemption G.S. 105 -277.1 Wilkins, Mary Elizabeth 210383 2014 89,379 44,689 (696.27) Late application for exemption G.S. 105 -277.1 TOTAL (1,124.39) January 16, 2015 thru February 11, 2015 r 17 32 a n�h`r �AL4t�� Request for Tax Relief Late Application Filing Date: - 90- -a-0 I To Whom It May Concern: 4 FILED DEC 3p W4 1C, f.`OUNTY I, (11= NAW) j, h aw 1_ j� eS ri , wish to be considered for Property Tax Relief Exemption or Exclusion for the year 26 or Parcel Identification Number (PIN) # Qf, 42 q / In accordance with North Carolina Genezal 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, (Signature) How did you learn of this exemption? r 17 52 Request for Tax Relief Late Application Filing Date: To Whom It May Concern: 67 .DEC 2914 ORANGE COUNTY TAX ADMINISTRATION I, {PxarrxATE) Wl a , wish to be considered for Properly 7ax Relief Exemption or Exclusion'for the year � [� C � on Parcel Identification Number (PIN) # 9 3 (, `l 5q 2 00--7 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 in the calendar year in which the untimely application is filed. V I was not aware that this exemption was available.to me. I just found out about the Property Tax Relief Program. Other (please explain) Ca'c -,G � fiaC Thank ou, (Signature) How did you learn of this exemption? 2 W