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Home My WebLink AboutAgenda - 11-05-2015 - 6-d - Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 5, 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 three (3) untimely applications for exemption/exclusion from ad valorem taxation for three (3) 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. Including these three (3) applications, the Board will have considered a total of thirty (30) 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. Two 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. 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$1,375.95. 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-2015-058 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 NOVEMBER 6, 2015 ABSTRACT ORIGINAL TAXABLE FINANCIAL NAME NUMBER BILL YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Browing, John L. 264735 2015 106,899 61,190 (437.85) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Majors, Frank E. 195099 2015 39,438 14,438 (237.00) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Thompson, Larry E. 227243 2015 84,391 39,391 (701.10) Late application for exemption G.S. 105-277.1C (Veteran's Exemption) Total (1,375.95) September 17, 2015 thru October 14, 2015 r r 5 F FILED ifs 4 E 1 205 OS i 52 ORAiNI E CO 1AX OFFICE .a Request for Tax Relief Late Application Filing Date: To Whom It May Concern: I, (PRINT NA IM 1•� (' i ,wish to be considered for Property Tax Relief Ex mption or Exclusion for the year on Parcel Identification Number (PIN)# In accordance with North Carolina General Statute 105-2.82.1(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) How did you leam of this exemption? a� 4 n S C'i'� G �'1 Y►� '"I"'A� J� i L ! • SEP 2 3 2015 @01 e r TA." . r. Request for Tax Relief Late Application Filing Date: To Whom It May Concern: I, (r? T ) �RWK E AJC�RS , wish to be considered for Property Tax Relief Exem lion or Exclusion for the year on Parcel Identification Number (PIN)# Oo s �' 0 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 y u, (Si. ) How did you learn of this exemption? I I~fZ F Aj 3 f 7 ! { FILED VL ��4�� AUG 31 X015 G OR CO TAX OFFICE 52 Request for Tax Relief Late Application Filing Date: YY 9/6 To Whom It May Concern: I, (PRINTNANM) wish to be considered for Property T Relief ExemptioA or Exclusion for the year on Parcel Identification Number (PIN)# C 77`3 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. as 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?. , y - I