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HomeMy WebLinkAboutAgenda - 12-07-2015 - 6-d - Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 7, 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 ten (10) untimely applications for exemption/exclusion from ad valorem taxation for ten (10) 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 ten (10) applications, the Board will have considered a total of forty (40) 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. Nine 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$7,168.89. 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-2015-063 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 DECEMBER 7, 2015 ABSTRACT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Alexander, Timothy D. 208986 2015 214,414 116,810 (938.56) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Galloway, Linda 175551 2015 108,767 54,383 (522.95) Late application for exemption G.S. 105-277.1 (Homestead Exemption) McBride, Beverly 251612 2015 93,358 46,679 (448.87) Late application for exemption G.S. 105-277.1 (Homestead Exemption) McBroom, Nola 219115 2015 130,025 67,162 (604.49) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Riley, John W. 90202 2015 18,018 1,000 (163.65) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Sigmon, Laura Wagner 254513 2015 92,459 83,213 (144.05) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Strayhorn, Michael W. 230930 2015 306,007 153,003 (2,383.80) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Wade, William Thomas 315672 2015 67,955 22,955 (701.10) Late application for exemption G.S. 105-277.1C (Veteran's Exemption) Walker, Harold W. 253967 2015 200,927 139,204 (566.99) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Worley, Vernon Rickey 178344 2015 191,160 118,944 (694.43) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Total 1 (7,168.89) October 15, 2015 thru November 17, 2015 5 i r- (r 1Y •52 •- i �a�aa�e county � i °rfT ' �SzAd�alnlst��o� .4Luc • l Request for Tax Relief NOV 112015 Late Application Filing. TP�PYerE%h1b1t Date: To Whom It May Concem: I, wish to be j V considered for Property Tax elief Exemption or Exclusion for the yearl f on Parcel Identification Numbex(�I�# ����� �/ �..j Z- Iu accordance with North Carolina General Statute 105-282.1(al),I submit the reason(s) set forth below fox consideration as demonstration of"good cause"for failure to make a timely apphoation.An untimely application a pp roved under G.S. 105-282.1(al) applies only to propexty taxes levied by the county or municipality in the calendar year in which , a the untimely application is filed-. i I was not aware that this exemption was available to me. I just found out about the Property Tax Relief Program. Othex(please explain) r 14Ar-J-4,-Y,W J-Q-6 -M M ks�,aowck 44 b; 40 OKJ V-S+V,�� �bav& I; Thank you, How did you lean of this exemption? 6 an ' '52 ��x�,donln(stcA Request for Tax Relief � ---�° i . Late App lication Filing a Date: To Whom It May Concern: k u I, (FRMTN�) `n) wish to be considered for Property Tax Relief xem don Exclusion for the year ©�on Parcel Identifi.cationNumber (PIN )# �lp� �/dTrJ��� I-a accordance with North Carolina General Statute 105-282.1(x1),I submit the reasons) g set forth-below for consideration as demonstration of"good cause"for failure to make a a a lies d G. . 105-282.1 1 timely application.An untimely application approved un er S ( ) pP only to property taxes levied by the county or municipali ty in the calendar year in which , the untimely application is filed. f I was not aware that this exemption was available to me. . G I just found out about the Property Tax Relief Program. h -�Other(please explain) ` r Thank you, hc�� t,�3 cw . q� ( gnatuz � � � Cp How did ou learn of this eemption7 , nj (1 �� • you. / 0 ii 7 �taitbk a4 u; i i FILED SEP 22 2015 Request for Tax Relief ORANGE CO TAX OFFICE Late Application Filing -- 7 . Date: 4 G' F • 6' To Whom It May Concern: I, wash to be considered fox Property Tax elief Exemption or Exclusion for the yea r* �01S on- Parcel Identification Number(PIN)# q.591 I/ 7J 2s"?3 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 k 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 ab : out the Property Tax Relief Program = i Other(please explain) f Thank you, E (Signature) How did you-lea m of this exemption? • is 8 72 _ FILED k i -h0 NOV I � I� Request for Tax Relief AoRA CO TAX OFFICE- Late Application Filing k b u " E To Whom It May Concern: I, (i RFwNAMB) U rco r ,wish to be I) considered for Pro Tax Relief xem lion or Exclusio for the year ��on �p � 5 Parcel.Identification Number(PIN)# '70�I J 1 23MI In accordance with North Carolina General Statute 105-282.1(a1),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, 10,5-282.1(al) applies only o roe taxes Levied by the county or munioipality in the calendar year in which Y property nY the untimely application is fled. i I was not aware that this exemption was available to me. I just found out about the Property Tax Relief Program. 6 Other(please explain.) b Thank you, (Signature) How did you learn of this exemption? f 9 riQ�: 4 FILED &• 4 AUG 31 2015 52 ORANGE CO TAX OFFICE y G G Request for Tax Relief i Late Application Filing Date: 9/946 I —"7 To Whom It May Concern: wish to be considered fox Property Tax Re1i f Exemption or Exclusion for the-rear on Parcel Identification.Number(PIN)# 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 a 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, g Other(please explain) r� F E Thank you, �gn�-.ature) I How did you Team of this exemption? 10 Jr V ,; R741.Lb2#.LSINlWab Xb.L JU SIR 9 t Nnr aUy� Request for Tax Relief Late Application Filing. Date: CD. ) (0- To Whom It May Concern: I, (rxnx ) Gt f�C'r >-wish to be considered for Property Tax Relief Exe tion or Exclusion for the year on a r Parcel Identification Number(PIN)# 5 In accordance with North Carolina General Statute 105-282.1(al),I submit the reason(s) I � 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 r r 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 Thank you, (Signature) " ii How did you learn of this exemption? ;x j€ 11 gam, FILED OCT 0, 2015. J7 sZ I ORANG— 2 E CGTAX 1�1C ffi Request for Tax Relief B Late Application Filing. �! 3 Date: /p - t 4- /S- s z a • j h To Whom It May Concem: considered for Property Tax Relief Exemption or Exclusion for the year , on Parcel Ide,ntzftcationNumber(PIN)# 1 3 Iu accordance-kallorth Carolina General Statute 105-282.1(al),I submit the reasons) r 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. V 1 dust found out about the Property Tax Relief Program- Other(please explain) ,Y ' - a . 1 s i Thank you, (signature) How did you learn of this exemption? 12 f- FILED Mang.t'' you r OCT 20 2015 ORANGE CO TAX OFFICE' 17 52 r Request for Tax Relief Late Application Filing Date: To Whom.It May Concern: wish to be considered for Property Tax Relief Exemption or Exclusion for the year Parcel IdentiftcationNumber(1IN)# In accordance with North Carolina- General Statute 105-282.1(al),I submit the reason(s) r set forth below for consideration as demonstration.of"good cause"for failure to make a s 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 . 4 L the untimely application is filed. kwas not aware that this exemption was available to me. I just found out about the Property Tag Relief Pr ogram. V Other(please explain) _ Thank you, (Signature) r-a Ho W' did you learn of this exemption? 13 10-v� . AZT 4 FILED OCT 20 2015 ORAiJNGE(` TA:GOFFICE ' I Request for Tax Relief i Late Application Filing- Date: To Whom It May Concern: F wish to be I; considered for Property Tax Relief Exem lion or Exclusion for the year ��/ on Parcal IdentiftcationNumber (EN) F �s 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"forfailure to make a t timely application An untimely application approved under G.S. 105-282.1(al) applies only to property taxes levied by the county or municipality iu the calendar year in which 5 the untimely application is filed, _ Yas not aware that this exemption was available to me. i I just.found out about the Property Tax Relief Program. Other(please explain) (Slgnatnre) r How did you leam of this exemption? !� o . 14 Y r � FILED OCT 14 2015 :.ORANGE CO TAX OFFICE p Request for Tax Relief ; Late Application Filing Date: 0 13 -t � 1' 5 (t To Whom It May Concern: a3 [ L ' 6 I, (Pt�rrrrn ) V CY ho to i Lk U W OY 1 C�� ,wish to be considered for Property Tax Relief Exemption ox Exclusion for the year o`t u 1 on Parcel Identification Number(M)# 1-7 y9 1 -7 -71 2 In accordance withNoxth Carolina General Statute 105-2.$21(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 only to property taxes levied by the county or municipality in the calendar year in which I the uiitimely application is filed, I was not aware,that this exemption was available to me. _ I just found out about the Property Tax Relief Program. z Other(please explain) Thank you, How did you loam of this exemption?