HomeMy WebLinkAboutAgenda - 12-03-2007-4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 3, 2007
Action Agenda
Item No. ~- - G
SUBJECT: Applications for Property Tax Exemption and Present Use Value
DEPARTMENT: Assessor PUBLIC HEARING: (YIN) No
ATTACHMENT(S): INFORMATION CONTACT:
John Smith, 245-2101
Exempt Status Resolution
Spreadsheet
Letters of Request
PURPOSE: To consider ten (10) untimely applications for exemption/exclusion from ad valorem
taxation for the 2007 tax year and one (1) untimely application for participation in the Present
Use Value program for 2006.
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(x)(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 special valuation under NCGS 105-277.2 for Present Use
Value. The Assessor has received evidence indicating the qualification under agricultural use
and recommends that the special valuation be approved for the 2006 tax year. Additionally, ten
(10) 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(x)(5) and that the ten (10) properties should be approved for
exclusion. None of the ten (10) homestead applicants gained knowledge of the benefit from
inserts in the 2007 tax bills.
FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of
Present Use Valuation will result in a reduction of 2006 taxes still due the County and fire district
in the amount of $674.02. 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 5,979.72. For fiscal year 2007/2008, the
total net reduction in revenues is $10,513.22.
RECOMMENDATION: The Manager recommends that the above listed applications for 2007
exemption and the application for participation in the Present Use Value program for 2006 be
approved.
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 ,
2007.
Clerk to the Board of Commissioners
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5
To Whom It May Concern:
I ~~~ ~ ~ ~"'~- ~ `-U.~~ ~ -Sy ~--~ , am applying for a late Homestead
2DD'? ~~~` 2 23c~i y
Exemption for year on T-roc-~-# because I
~~ Was not aware that this exemption was available to me.
Just found out about the exemption.
Signature ~~=~G~G~-~~ Y~dz,~l~c yz~,~,,.
How did you fi'nd' out about this exemption?
~ ~ C~ ~ i` C k-I G--~-~C~
I ~ Z ~. a - ,~., , (/y ~-~-~~ , am applying for a late Homestead
Exemption.for year 9 ~ Y ~ on Tract # ~2 Q ~, ~ ~ ~ because I
Was not aware that this exemption was available to me.
r,/~ Just found out about the exemption.
Signature ~`,~Q~ ~ ~ , (,{_)
How did you find out about this exemption?
~Y-e`! 1'~ ~ ~h i ~ ly
To Whom It May Concern: I
I ~(~ ~---~ ,~~,~ ~--, ~-~./~'(~~.1~ , am applying for a late Homestead
t '" .~
Exemption.for year ,.~ [;,1 ~,~ on Tract # ~ ~ .•~-~ ~ ~...~ because I
~/ Was not aware that this exemption was available to me.
Just found out about the exemption.
Si ature ~ GZ--~~S-~ ~ 7' e ~C. ~V~ ~--~
How did you find out about this exemption?
,~ ~ ~ ~
q~~ ~
~ ~ ~~
~~
~~=
Date /U ".,~ - C~
~.:; .
F,
To Whom It May Concern:
I /.f^~2~ ~ /2 U C.~ , am applying for a late Homestead
Exemption.for year ,.~ UlJ '7 on Tract # /.~/' ~ ~) ~ because I
-_~ Was not aware that this exemption was available to me.
Just found out about the exemption,
Signature
q
How did you find out about this exemption?
~~
To Whoom It May Concern:
I ~~t-~ (~~ Y1 G°~j L.c~ U 6'1 ~ I
Exemption.for year '2-u~' ~
am applying for a late Homestead
on Tract # . •~c~ ~:3 i •~' because I
Was not aware that this exemption was available to me.
Just found out about the exemption.
,; ~
Signature ~M_-~~.-- '~ L,~C~ ~ ~U~`c
How did you find out about this exemption? ~
v'-~~ j a.1' ~ V-z.~
_ "'_"._._ ..__~ n~~ ~ ern I
Date ~~/ '_' f ~' ~ l~
To Whom It May Concern:
.~
I r~ _z , 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
w did you find out about this exemption?
~~
Date 9/~~! d~
To Whom It May Concern:
~-- f -
I ~e~_~1C',f~'2,-~,~" ~~y{'\V150 n , am applying for a late Homestead
Exempti/on.for year ~~(~ r7 on Tract # .
~/ Was not aware that this exemption was available to me.
Just found out about the exemption.
because I
Signatur (~~2e,~
How did you ~n u~o~his exemption?
~~
Date
To Whom It May Concern:
I .~~..~~ ~ v~'s..._.... ~~~''. , ~ 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? ~ ~
-,/i~C..~-~~,. r
l~
Date 1 ~ •--` ~ ~ -- Q
,-
To Whom It May Concern:
I (`~-t d~~'~ , am applying for a late Homestead
Exemption•for year ~-~ ~ ~ on Tract # ~~,Q 3 ~ ~__ because I
Was not aware that this exemption was available to me.
Just found out about the exemption.
Signature ' C~~~~-.-
How did you find out about this exemption?
~~
Date 4~ ~~ g Z o o ~,
To Whom It May Concern:
I ~b i-0.• -P nJ ~ o ~ e ~ Gt. Rte. , am applying for a late Homestead
Exemption,for year oZD o'1 on Tract # ~5$ $~Z, 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?