HomeMy WebLinkAboutAgenda - 01-21-2016 - 6-d - Applications for Property Tax Exemption Exclusion 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 21, 2016
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 untimely applications from eight (8) taxpayers for exemption/exclusion
from ad valorem taxation for thirty-five (35) 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 thirty-five (35) applications, the Board will have considered a total of seventy-five
(75) 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.
Six 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 105-277.1C, which allows for an
exclusion of$45,000 for an honorably discharged Disabled American Veteran.
One applicant filed twenty-eight (28) applications for exemption from taxation based on NCGS
105-278.6 (a)(8), which allows an exemption from taxation for a nonprofit organization providing
housing for individuals or families with low or moderate incomes.
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.
2
NCGS 105-282.1(al) permits approval of such application if good cause is demonstrated by the
taxpayer.
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$12,709.86.
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-2016-003
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
2015 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
2015 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
2016.
Clerk to the Board of Commissioners
4
Late exemption/exclusion application-GS 105-282.1(al) BOCC REPORT - REAL/PERSONAL
JANUARY 21, 2016
ABSTRACT ORIGINAL TAXABLE FINANCIAL
NAME NUMBER BILL YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Dowdee,Marie Patrick 237944 2015 85,789 42,894 (408.18) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Habitat for Humanity Orange Co.NC Inc 1054738 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054752 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054753 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054754 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054755 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054756 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054732 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054733 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054735 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054736 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054746 2015 65,600 0 (621.89) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co NC Inc 1054739 2015 700 0 (6.64) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co NC Inc 1054728 2015 1,300 0 (12.32) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054751 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054740 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054734 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054737 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054742 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054743 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054757 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054760 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054761 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054764 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054765 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054766 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054763 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1054762 2015 30,000 0 (284.40) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Habitat for Humanity Orange Co.NC Inc 1057704 2015 33,100 0 (420.79) Late application for exemption G.S. 105-278.6(a)(8)(Low-or moderate-income housing)
Jones,Mary C. 262663 2015 221,203 110,601 (1,781.13) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
McAdoo,Adriene 140960 2015 211,306 105,653 (1,001.59) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
McDevitt,Gary D. 284626 2015 132,560 87,560 (431.06) Late application for exemption G.S. 105-277.1C(Veteran's Exemption)
Overbey,James 81720 2015 99,420 50,714 (463.49) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Swann,Willard H. 5050 2015 96,330 48,165 (456.60) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Sykes,Clyde David 209538 2015 227,200 197,288 (280.57) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Total (12,709.86)
November 18, 2015 thru December 28, 2015
5
FILED
Ica„st.• ra4'Jd
r
�IOVZ015
E 1` " sz OI?ANGE CO TAX OFFICE'
46 Y E
'.
r1`r ca`at\a
Request for Tax Relief
Late Application Filing .
Date: 1 I_ I q” 15
To Whom It May Concern: .
I, (P x n i r x ) M ar i C Ta t r i C:k o w c c , , wish to be
considered for Property Tax Relief Exem ti nn�oorr Exclusion for the year L on
Parcel Identification Number (EN)# 1/`7'2O�
In accordance with North Carolina General Statate 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,
_a J &a) ". c ¢z,
(Sign e)
How did you learn of this exemption?
■
-F�r`, c n A. j
1
6
/
88 Vilcom Center Drive,Suite L110
• • •
Hb1' ' Chapel Hill,NC 27514
2-7077,F(919)932-7079
®r utnani �® www.orangehabitat.org
Orange County, NC info @orangehabitat.org
Shavonda McLean December 1,2015
Orange County Tax Administration
P 0 Box 8181
Hillsborough NC 27278
Dear Shavonda,
Please accept and approve our application for exemption from property taxes as submitted to you
via email earlier today. I sincerely apologize for the lateness of this application.
When we obtained the entire parcel of land in 2011,we applied for and were granted an exemption
from property taxes. We subsequently put in all the infrastructure and in 2014 subdivided the
property into smaller lots for affordable housing construction. But it seems that we overlooked
applying for tax exemptions on all of the newly-created individual lots and open spaces. This was an
oversight on our part and we apologize.
Please let me know if you have further questions,and thank you for your attention to this.
Respectfully,
r_A-1 A
Randy McNeill, CPA
Finance Director
Habitat for Humanity of Orange County
88 Vilcom Center Drive, Suite L110 Chapel Hill,NC 27514
Office: 919-932-7077 ext. 230
Email:rmcneill@orangehabitat.org
• 7
•
�tangLf' eaQ�a FILED
y AUG 2 4 2015
ORANGE COUNTY
TAX ADNIINIST RATION
rfr .Cata‘`
Request for Tax Relief
Late Application Filing
Date: Au ZElILo15
To Whom It May Concern:
I, (rxarr xniE) )\1\ a f 1, C o ,wish to be
considered for Proper Tax Relief Exemption or Exclusion for the year 2 0 15 on
Parcel Identification Number (PIN) # ri eg 5 C) 4-
In accordance with North Carolina General Statute 105-2.82.1(at), 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. •
VI Other (please explain)
g.m b r )- S oYA) i v o-r 4. Lo S��-
a mac b wh (Y- o- +in 00-0IpICk. app (C046 ►�
+J C -pa. (9-0911" I_04 i`a
Thank you,
u ky
(Signature)
• How did you learn of this exemption?
•
O•ra;^ i C o I ( d CCYCC •
1
1
8
i
c�1-$r r ake - i
_
p /___ =_ DEC I 0 2015
a
-- l/11i I _ 1i'1i j I
Request for Tax Relief
Late Application Filing-
Date: 1
II
•
.
To Whom It May Concern: • ,
I, ( ) GtAr1ejle_ ('YLC t0 ,wish to be
considered for Property Tax Relief Exemption or Exclusion for the yearb_Aq=-ffi on
Parcel Identification Number~(PIN)# q??f5 X t /_56-3
In accordance with North Carolina General Statute 105-2 82.1(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 municipsli Ly in the calendar year in which . • i
the untimely application is filed - '
I was not aware that this exemption was available to me.
XI just fo»-nd out about the Property Tax Relief Program: -
Other (please explain)
I
Thank you, I
.0(..e/14 a `mac elci�77 -
(Sigaatnre)
•
How did you learn of this exemption? . _ 1
I1VI4 rl',q-x 05 ' - ._ I
• - 4
•
•
i ` FILED
9 1
DEC 18 2015 a
� n$t X04),- ORANGE CO TAX OFFICE'
. e�
.a
r �
•rr .csto-\
Request for Tax Relief
. . Late Application Filing
Date: /.2-/P' / 6.
To Whom It May Concern: .
• -`
I, (PRINrrrAr�) IAY1,oI J 11)41'41-
LW I , wish to be
considered for Prop rty Tax Relief Exemption or Exclusion for the year p?®/J. on
Parcel Identification Number (PIN) #
Tn 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 approvediinder G.S. 105-282.1(al) applies
only to property taxes levied by the coin ty or municipals ty 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,
. ,J, me. 900.4iie. .
, - . ,
(Signa �/ ,- _ ,
_ . . ,
1
. .. 1
How did you learn of this exemption?
VA: •
10
• __ • DEC O9. 2015
•
Request for Tax Relief
Late Application Filing
Date: // - cxe f�
To Whom It May Concern:
I, (PENT NAME) Eras'_6 Verb e ,wish to be
considered for Property Tax Relief Exempt, �°r xcc�1usion for e yeara0L . on
Parcel Identification Number # /%%��) Q
CPS U
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. Annntimely application approved under G.S. 105-282.1(al).applies
only to property taxes levied by the county or municipals ty in the calendar year in which
the untimely application is filed. -
as not aware that this exemption was avail able to me.
I just foind out about the Property Tax Relief Program.
Other (please explain)
b
Thank you,
11;atute) f
How did you learn of this exemption? I
11
. FILED
••
O`�nsr � � AUG 1 9 2015
•
ylr
- < <" f ORANGE CO TAX OFFICE
- ' Request for Tax Relief
Late Application Filing
•
Date: 8-/g-1
•
To Whom It May Concern: .
_
• I, (PRINT NAME) J GI-, --6 N J-0)/9/`I) •.5 , wish to be
considered for Property Tax Relief Exemption or Exclusion for the year D/$. on
Parcel Identification Number (PIN)#9 361/7,5" /95"
• 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,
• V:.:/4°. CIA/., --- ,1-11-'7,-/— •
(Signature)
How did you learn of tins exemption?
1
-eft-&-■-g. YS-1-0 . ryu., 4-0(...e4 64(24.6iLt,N, L-v\vii2-0-4—Q----41U" cr.,Y-4-V--f/ .
.
12
3
r �
_ ASR'}�lam 52
mt°\-v�
Request for Tax Relief
' Late Application Filing
Date: ///// /S
To Whom It May Concern:
I, (PRINT NAME) C. / Ck j)4v eL Sy l) � , wish to be
considered for Property Tax Relief Exemption or Exclusion for the year 2 ) /3 on
Parcel Identification Number (PIN)# 41 U°lF /
In accordance with North Carolina General Statute 105-282.l(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 ender 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)
Ler--
Thank you,
(Siga e)_ —
•
How did you learn of this exemption? _
i?/ -