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Home My WebLink AboutAgenda - 09-01-2015 - 6d 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 1, 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 eleven (11) untimely applications for exemption/exclusion from ad valorem taxation for eleven (11) bills for the 2015 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 1St 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. Ten 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. One applicant is applying for Circuit Breaker exclusion based on NCGS 105-277.113 which allows for tax relief based on income. The Circuit Breaker exclusion is a tax deferral program. Including these eleven (11) applications, the Board will have considered a total of eleven (11) untimely applications for exemption of 2015 taxes since the 2015 Board of Equalization and Review adjourned on May 28th. Taxpayers may submit an untimely application for exemption of 2015 taxes to the Board of Commissioners through December 31, 2015. 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 application will result in a reduction of FY 2015/2016 taxes due to the County, municipalities, and special districts in the amount of$9,323.90. SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated with this item. RECOMMENDATION(S): The Manager recommends the Board approve the attached resolution for the above-listed applications for FY 2015/2016 exemption. 3 NORTH CAROLINA RES-2015-041 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. 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 2015. Clerk to the Board of Commissioners 4 Late exemption/exclusion application-GS 105-282.1(a1) BOCC REPORT - REAL/PERSONAL SEPTEMBER 1, 2015 ABSTRACT FINANCIAL NAME NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE IMPACT REASON FOR ADJUSTMENT Austin,Arvel 10516 2015 116,753 58,377 (561.35) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Kellett, Ronald 317307 2015 127,000 70,655 (539.73) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Lovett,Janet 11778 2015 101,690 50,845 (488.93) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Mayers, M Reba 185776 2015 254,927 146,805 (1,035.70) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Nazarian, Kathleen 306316 2015 209,830 121,306 (813.18) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Oakley, George A. 22941 2015 49,841 24,841 (240.40) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Quint, Stephen 206700 2015 22,350 223,500 (530.68) Late application for exemption G.S. 105-277.1 B(Circuit Breaker) Rice, Elizabeth 98556 2015 230,807 130,829 (947.79) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Snover, Richard L. 159030 2015 333,300 166,650 (2,683.73) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Torress, Belinda 301040 2015 120,620 60,310 (971.23) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Yochem, Patricia P. 160103 2015 65,621 32,810 (511.18) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Total (9,323.90) May 28, 2015 thru August 12, 2015 5 FILED AU'G 0 5 2015 r ORANGE CO TAX OFFICE 1i sz f arfb z6- Request for Tax Relief Late Application Filing Date: S _ 15— To Whom It May Concern: I, (PRINTNME) k Vd L ,Lha , wish to be considered for Property Tax Relief Exem ti or Exclusion for the year on Parcel Identification Number (PIN ) # 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. Oust found out about the Property Tax Relief Program. ther(please explain) i n � °v ro I I.L9 Ver Anryl Diu Thank you, � - I �1 ( ignatare) How did you learn of this exemption? 6 FILED AUG 0 5 2015 ORANGE CO TAX OFFICE 17 52 'a rf4 .Cup°�� Request for Tax Relief Late Application Filing. Date: To Whom It May Concern: QL 1 wish to be considered for Property Tax Relief Exemption or Exclusion for the year on Parcel Identification Number (PIN)# 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) i i Thank you, i (Signatur i How did you learn of this exemption? 7 E - I I r F 17 sa FILED AUG 20JFFIC� rFC .Cap°t Request for Tax Relief ORANGE co TAX Late Application Filing Date: To Whom It May Concern: I, (P=Nlavm) LYl�it- , I`01/t'i� , wish to be considered for Property Tax Relief Exemppyiao�ny or Exclu/scion for the year on Parcel Identification Number (PIN) ILZ / 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. V Other (please explain) I z�o - U i Thank you, (Sj ature) I How did you learn of this exemption? C f p 8 Coo 52 ]FILED JUN 16 2015 ORANGE COUNTY Request for Tax Relief TAXADMINISTRATION Late Application Filing_ Date: To Whom It May Concern: I, maNT NAw /11"I r A CN �I- LG wish to be considered for Property Tax Relief Exemption or Exclusion for the year 2 ,j i,!� on Parcel Identification Number(PIN) 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. 4 Other(please explain) Le / f t Thank you, (Signature) I i How did you learn of this exemption? 9 r FILED 17 Sz AUG 0 7 2015 Request for Tax Relief TAX��1"'� ' �j 3� Late Application Filing Date: Ayy�,t ,J6 b To Whom It May Concern: I, (rxarrxANE) 1'l` CC r 7.. , wish to be considered for Property Tax Relief Exemption or Exclusion for the year I on ?, Parcel Identification Number (PIN)# 1 ) i In accordance with North Carolina General Statute 105-282.1(al),I submit the reasons) 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) �lomf` 'cam /�G? -�57m r�_O �.-� �c�l�riL tar>'i_�.✓v� Q� � ��.-�'Y1� E�'�� d'Q' c Vi✓t.C�°,z3�._ L+� �9-F�21,' � (� i Thank you, (Signature) - I How did you learn of this exemption? F f 10 I' i t sz JUN 2 6 2015 rfr c6r.*, 0 kA6VCE CpU.V7 Y TAxA O�))N)sT Request for Tax Relief RAT)01V Late Application Filing Date: (D zu is- To T Whom It May Concern: I, (PRINT NAME) C-)e r e , wish to be considered for Property ax Relief Exempts or Exclusion for the year on Parcel Identification Number (PIN) # q S' I l o-39 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, (Signature) How did you learn of this exemption? 11 E taQr ' e'Qu� :ED � � r ��UG 15 V sz ORANGE-COFFICE Request for Tax Relief Late Application Filing Date: 5S To Whom It May Concern: I, (Pxarrx ) � � Lc C�C��w� , wish to be considered for Property Tax Relief Exemption or Exclusion for the year 2,�2( S�. on Parcel Identification Number (PIN)# qffll In accordance with North Carolina General Statute 105-282.1(al), I submit the reasons) 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) } Thank you, (Signature) i How did you learn of this exemption? 12 r AU 4 2015 17 sz ORANGE COUNTY Q TAX ADMINISTRATION Request for Tax Relief Late Application Filing Date: To Whom It May Concern: I, (r=NANM) 1 (Z dA �a 'h V wish to be considered for Property Tax Relief Exemption or Exclusion for the year-,;o /, --on Parcel Identification Number (PIN) 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. z/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, (Sipa ) I How did you learn of this exemption? 13 F FILED �{an8L3 �04�� r JUL 3 0 2015 _ r iz sz ORANGE COUNTY TAX ADMINISTRATION Q r�rFr .hut°t�� Request for Tax Relief Late Application Filing Date: i To Whom It May Concern: I L �'� � �� , I, (PRINT NAME) �I C '`U�� -S A) wish to be considered for Property Tax Relief Exemption or Exclusion for the year 1 v 5 on Parcel Identification Number (PIN) # 9920 , 2- 7 &'5 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, (Signature) How did you learn of this exemption? I 14 I FILED AUG 13 2015 'z ORANGE CO TAX OFFICE y ' N • _ I Request for Tax Relief Late Application Filing Date: ' l To Whom It May Concern: I, (rxnsrxA&s) 1� f\ wish to be considered for Property Tax Relief Exemption or Exclusion for the year Za 15 on Parcel Identification Number (PIN) # `^ -7 e2 a a O Z � , 001 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) ank you, (Signature) How did you learn of this exemption? i k i 15 f tanQt.3 you lz ,a Orange County Tax Adminlstradon nrfr zara a AUG 0 3 2015 Request for Tax Relief It Late Application Filing i Date: To Whom It May Concern: 5r�%°�, I, (rxnrr NANM) wish to be f considered for Property Tax Relief Exemption or Exclusion for the year ..�o!5 on Parcel Identification Number (PIN) # (,N 39 ° 1 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 i timely application. An untimely application approved under 0.S. 105-282.1 al lies ( ) 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 vailable to me. I just found out about the Property Tax Relief Program. Other(please explain) pic,_-ad k��P)i Ccx Iz bra, 4-4 �o,,� c jho { vm- Se, d 4.4 hax�c i X50 ,L aLyat LLqL you -E { Z c�d lio P e LI o U w 1 I cacce0+h iS Y Thank , li 'a I VJ? (Signature) How did you learn of this exemption? cw\%en, kg— wnv4,, Q --VQ— i • I