HomeMy WebLinkAboutAgenda - 11-15-2007-4c1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 15, 2007
Action Agenda
Item No. 4 -G
SUBJECT: Approval of Reduce, Reuse and Recycle (3R) Financial Assistance Program
Policy
DEPARTMENT: Revenue
PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
INFORMATION CONTACT:
Jo Roberson 245-2727
PURPOSE: To approve a revised 3R (Waste Reduction, Recycle and Reuse) Assistance
Program Policy to align the qualifications requirement with the new State Homestead Exemption
income standards.
BACKGROUND: In fiscal year 2004-2005, the Board of County Commissioners established
Orange County's 3R Program and accompanying fees. Recognizing that payment of the 3R
Fee might be a financial burden for some taxpayers, Commissioners also agreed to establish an
assistance program to aid those individuals in paying their 3R fee. Since many of the
individuals who might need financial assistance were the same taxpayers who met requirements
of Homestead Exemption legislation (NC General Statute 105-277), the Board agreed to allow
the County's Tax Collector to use those same guidelines to qualify residents for 3R fee financial
assistance. In order- to qualify for Homestead Exemption .program in the current year,
individuals must (1) be 65 years of age or be totally and permanently disabled, (2) have an
adjusted gross income (as defined by Internal Revenue Service) for preceding calendar of
$20,500 or less, and (3) be a North Carolina resident.
Since the inception of the 3R Assistance Program, the number of households taking advantage
of this program has grown to over 375. The current amount of assistance being provided as of
October 31, 2007 was $23,800.
During the August 30, .2007 budget work session, staff updated the Board on 2007 General
Assembly legislative actions. Included in that discussion was an update on the changes made
to the Homestead Exemption Statute. Among those changes was an increase in the income
level of qualifying taxpayers. Beginning with fiscal 2008-2009, qualification for the Homestead
Exemption will be based on gross taxpayer income instead of adjusted gross income and the
income level will be no more than $25,000. Additional changes in the legislation, including
provisions for the Circuit Breaker, take affect January 1, 2009.
Current practice allows for providing 3R financial assistance applications to all individuals
requesting Homestead Exemption. This approach allows for uniformity in the application
process and offers a "one stop shop" approach for those seeking assistance. Staff recommends
that the current qualification practice be set forth in a formal policy that allows for the 3R
financial assistance qualifications to mirror the Homestead Exemption qualifications with the
exception. That exception would be that the 3R qualifications would be based on income limits
without regard to age or disabilities.
FINANCIAL IMPACT: With continued education on the availability of this program, there is
reasonable anticipation of continued financial growth.
RECOMMENDATION(S): The Manager recommends that the Board approve the change in
the qualification requirement for the 3R Assistance Program.