HomeMy WebLinkAboutAgenda - 10-06-2015 - 6d 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 6, 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 sixteen (16) untimely applications for exemption/exclusion from ad
valorem taxation for sixteen (16) 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.
Fifteen 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 of the applicants is applying for exclusion based on NCGS 105-277.1 C, which allows for an
exclusion of$45,000 for an honorably discharged Disabled American Veteran.
Including these sixteen (16) applications, the Board will have considered a total of twenty-seven
(27) untimely applications for exemption of 2015 taxes since the 2015 Board of Equalization and
Review adjourned on May 28th. Taxpayers may submit an untimely application for exemption of
2015 taxes to the Board of Commissioners through December 31, 2015.
Based on the information supplied in the applications and based on the above-referenced
General Statutes, the applications may be approved by the Board of County Commissioners.
NCGS 105-282.1(a1) permits approval of such applications if good cause is demonstrated by
the taxpayer.
2
FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of the
exemption application will result in a reduction of FY 2015/2016 taxes due to the County,
municipalities, and special districts in the amount of$ 10,091.42.
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-2015-052
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
OCTOBER 6, 2015
ABSTRACT ORIGINAL TAXABLE FINANCIAL
NAME NUMBER BILL YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Evans, Ortha Willis 184928 2015 168,795 114,853 (516.71) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Flack, Curtis Lee 312038 2015 44,830 19,830 (240.40) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Foust, Betty 3647 2015 125,907 62,953 (596.80) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Hargrove,William F. 222472 2015 226,482 113,241 (1,823.63) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Hill,Arthur Lee Jr. 290233 2015 134,830 76,802 (558.00) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Johnson, Cinderella 23896 2015 176,617 88,308 (845.91) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Mann, Sally 1054442 2015 165,200 115,536 (589.21) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Moore, Luvenia Allison 210298 2015 60,769 30,384 (288.05) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Rainey,Trenna V. 217797 2015 194,234 119,625 (885.16) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Russell-Williamson,Tammy Lynette 276306 2015 66,657 33,329 (519.27) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Sparrow, Roger William 308345 2015 238,600 119,300 (1,142.77) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Taylor,Viola Mae 312125 2015 98,128 53,165 (432.36) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Totten, Nellie 206441 2015 118,040 73,040 (426.60) Late application for exemption G.S. 105-277.1 C(Veteran's Exemption)
Watkins, Maedell 5331 2015 118,492 59,246 (561.65) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Wilson, Bobby 212517 2015 120,134 75,259 (425.42) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Wiseman,William 317379 2015 60,328 32,328 (239.48) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Total 10,091.42
August 13, 2015 thru September 16, 2015
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AUG 4 i
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Request for Tax Relief
Late Application Filing �I
Date: <�' 3
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To Whom It May Concern:
I, (PRINTNAME) „ �, , wish to be
considere d-
for Property Tax Relief Exem liro/nC/or Exclusion for the year u) on
Parcel Identification Number (PIN) I5nn
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.
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To Whom It May Concern:
I, (PRINT NAME)
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considered for Property Tax Relief Exemption or Exclusion for the year ` p on
Parcel Identification Number (PIN) # � lv �
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.
k/was not aware that this exemption was available to me.
I just found out about the Property Tax Relief Program.
Other (please explain)
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Request for Tax Relief
Late Application Filing
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To Whom It May Concern:
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Parcel Identification Number (PIN)# 3 S �- W
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)
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Request for Tax Relief
Late Application Filing
Date:
To Whom It May Concern:
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considered for Property Tax Relief E emption or Exclusion for the year Q(V15. on
Parcel Identification Number (PIN) # �MIBIVW9 Pa
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.
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Request for Tax Relief
Late Application Filing.
FILED
Date:' , �r �d/�S� SEP. 0 3 2015
ORANGE COUNTY
TAX ADMINISTRATION
To Whom_It May Concern:
I, (P=NAME) / le wish to be
considered for Property Tax Relief Exemption or Exclusion for the year,"Zo/,-j' on
ParcelIdentificationNumber (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.
::0 just found out about the Property Tax Relief Program.
Other (please explain)
Thank y .
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FILED
52 AUG 2 7 2015
1- ORANGE CO TAX OFFICE
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Request for Tax Relief
Late Application Filing
Date:
To Whom It May Concern:
I, (rxarrrr ) CaI �A D� li?�St)� , wish to be
considered for Property Tax Relief Exemp�on ao r/Excclus'on f r the year Q� 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.
as not aware that this exemption was available to me.
I 'ust found out about the Property Tax Relief Program.
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Other (please explain)
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Request for Tax Relief FJ��
Late Application Filing
AUG 21 2015
ORANGE CO TAX OFFICE
Date: �'— � — �� '
To Whom It May Concern:
I, (P=rrnrffi) ,� " ; �2 i 1 Yl ,wish t be
considered for Property ax Relieemption or Exclusion for the year _on
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Parcel Identification Number (PIN )# 92-3 l� 3
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.
dust found out about the Property Tax Relief Program.
Other (please explain)
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Thank ou,
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FILED
AUG 2 4 201a
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ORANGE E CO TAX OF)=10E
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Request for Tax Relief
Late Application Filing
Date: Q
To Whom It May Concern:
I, (P=NAME) I 'd yP�'J�`(� H�/�`�C�i� / C�d , wish to be
considered for Property Tax Relief Exem liionn.or Exclusion for the year ;IW6 . on
Parcel Identification Number (PIN)#
-282.1(al), I submit the reasons)In accordanc e with North Carolina General Statute 105
set forth below for
consideration at1 o n
as
demonstration on
of g ood cause"for failure to make
timely application. An untimely application approved under G.S. 105-282.l(al) applies
only to property taxes levied by the county or municipality in the calendar year in which .
the untimely application is filed.
as not aware that this exemption was available to me.
ust found out about the Property Tax Relief Program.
Other (please explain)
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FILED
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AUG 2 4 2015
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'SAX ADNIINESTRATION
Request for Tax Relief
Late Application Filing
Date: I
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To Whom It May Concern:
I, (P=NAME) wish to be
considered for Property Tax Relief xemrptionporExclusion for the year on
Parcel Identification Number (PIN)# Z/
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 un ' ely 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,
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(Signature)
How did you learn of this exemption?
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FILED
li }z SEP 1 .1 2015
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Request for Tax Relief
Late Application Filing
Date: b 1-70
To Whom It May Concern:
I (P=N Zvllt4e sell I�I�1/Icdhsbn , wish to be
considered for Property Tax Relief Exemption or Exclusion for the year on
Parcel Identification Number (PIN)# 7 6'
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.
er (please explain)
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17 52
Request for Tax Relief
Late Application Filing.
Dater�`�
To Whom It May Concern:
I, (F=xADE) .p jR J;j� r o , wish to be
considered for Prope Tax Relief Exemption or Excl sion loithe year t,�I15 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)
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Thank you,
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(Signature)
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FILED
}z AUG 27 201
" raj �uco�`�a ORANGE CO TAX OFFICE
Request for Tax Relief
Late Application Filing
Date:
To Whom It May Concern:
I, (PRINTNA1,S) a , wish to be
considered for Property Tax Relief Ex e tiopn for Exclusion for the year s�zll:5 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,
t/ was not aware that this exemption was available to me.
just found out about the Property Tax Relief Program.
Other(please explain)
Thank you, I
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(Sigaature)
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How did you learn of this exemption?
17
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17 52
Request for Tax Relief
Late Application Filing
Date: 0
To Whom It May Concern:
I PRINT NAME) C ,wish to be
considered for Property Tax Relief Exemption or Exclusion for the year Dry 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.l(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,
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(Sign tune)
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How did you learn of this exemption?
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18
L24 D
AUG 2015
ORANGE AX OFFICE
52
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Request for Tax Relief
Late Application Filing
Date:
To Whom It May Concern:
wish to be
I, (PRINT N-AME) Q r✓ 'A� r15 !���t�
considered for Property Tax Relief Exemption1 or Exclusion for the year on
Parcel Identi-Rcation Number (PIN)#
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)
Thank you,
2
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(Signature)
How did you learn of this exemption?
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17 52
i
Q
Request for Tax Relief
Late Application Filing
Date:
To Whom It May Concern:
I, (P=N.AI,E) wish to be
considered for Prope Tax Relief Exemption or Exclusion for the year U(J on
Parcel Identification Number (PIN )#
In accordance with North Carolina General Statute 105-282.1(a1), 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 I
only to property taxes levied by the county or municipality in the calendar year in which .
the untimely application is filed.
Iwas not aware that this exemption was available to me.
I just found out about the Property Tax Relief Program.
Other(please explain)
Thank you,
(SignaAud
How did you learn of this exemption?
20
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FILED j
17 sz
AUG 19 2015
r rfr zri�° ORANGE CO TAX OFFICE
Request for Tax Relief
Late Application Filing
Date:
To Whom It May Concern:
I, (PRINT NAME) l,,/���� �'� Vl/ 'FgM AA ,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. 105-2821(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)
t
Thank you,
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(Signature)
How did you learn of this exemption?