HomeMy WebLinkAboutAgenda - 10-23-2007-4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 23, 2007
Action Agenda
Item No. 4 - G
SUBJECT: Applications for Property Tax Exemption
DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
John Smith, 245-2101
Exempt Status Resolution
Spreadsheet
Letters of Request
PURPOSE: To consider six (6) untimely applications for exemption/exclusion from ad valorem
taxation for the 2007 tax year.
BACKGROUND: North Carolina General Statutes state that applications for exemption must be
filed during the normal listing period, which is during the month of January. NCGS 105-
282.1(a)(5)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 subdivision applies only to property taxes levied by the county or municipality in the
calendar year in which the untimely application is filed.
One (1) applicant is applying for exemption under NCGS 105-278.7 for charitable purposes and
five (5) applicants are applying for homestead exclusion based on NCGS 105-277.1, which
allows exclusion of the greater of twenty thousand dollars ($20,000) or fifty percent (50%) of the
appraised value of the residence. Based on the information supplied in the current application
and the above referenced general statutes, the applicants can be approved for 2007. The
opinion of the Assessor is that the information provided to date satisfies the good cause
requirement of NCGS 105-282.1(a)(5) and that the six (6) properties should be approved for
exclusion. Three of the five homestead applicants gained knowledge of the benefit from
inserts in the 2007 tax bills.
FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of this
exemption application will result in a reduction of 2007 taxes due to the County, municipalities,
and special districts in the amount of $4,533.50. For fiscal year 2007/2008, the total net
reduction in revenues is $4,533.50.
RECOMMENDATION: The Manager recommends that the above listed applications for 2007
exemption be approved.
2
NORTH CAROLINA
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 Assessor has determined that the applicants could have been
approved for 2007 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
2007 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 ,
2007.
Clerk to the Board of Commissioners
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Date U -' G~
To Whom It May Concern:
I ~ ~,, -e, i S ~ ~ ~. e, , am applying for a late Homestead
Exemption,for year ~..Qp ~ on Tract # _-1 t% ~ ~ because I
Was not aware that this exemption was available to me.
Just found out about the exemption.
Signature l ,~~~ii~% ~~ ~~ 5~z.('~ ~~ ~~~~ ~ '~~ ~
How did ou find out about this exem tion? (~ t
y p ~ ~f YYI. /~ ~ -- ~Gt~iC... i-~ ~ b
5
Date _ ~ ~~ 4
To Whom It May Con(c~e~rn: p
I g.z ~ ~ f~.~Ce2fj ~~-~ , am applying for a late Homestead
Exemption.for year ~ /~U'~ on Tract # ~~. ~' ~ ~ ~ because I
Was not aware that this exemption was available to me.
Just found out about the exemption.
Signature ~ c~ ~~ ~ ~ ~~~~"~--
How did you find out about this exemption? , ~,
~O
Date ~7 " ~.J~ -O ~]
To Whom It Nlay Concern:
~1~C~,. ~ ~"p1~q~
I i~~,~ ~ ~, Sz ~ ~ ___ ~ am applying far a late I-iomestead Exemption for
year ~_ a~ tract # because I .~
l/ Was not aware that this exemption was available to me.
Just found out about the exemption.
Signatur
7
Date ~ 3 D ?
To. Whom It May Concern:
I ~ ~ ~ ~ ~,c l~ , am applying for a late Homestead
Exemption.for year Z.•O ~ 7 on Tract # `~u ~ z- ~ O because I
~-
Was not aware that this exemption was available to me.
Just found out about the exemption.
Signatur ,,/,~..~-~
How did you find out about this exemption?
i ~ v ~~~ ~, s~ ~'
Date ~~~ ~l aQ4 7
;'
/ To Whom It May Concern:
I _~ 1~~~ i.Ur~n~U , am applying for a late Homestead
Exemption for year ~~~~ on Tract # ~~~- 1 ~ ~ 7~a ~ because I
Was not aware that this exemption was available to me.
/ Just found out about the exemption.
Signature , ~ ~~~~~ ~ ~.~~-`--
8
How did you find out about this exemption?
Residential Services, Inc.
111 Providence Road mail@rsi-nc.org
Chapel Hill, North Carolina 27514 (919) 942-7391
0
wwwrsl-nc.org
Fax: (919) 933-4490 Dennis Bradshaw, Execcctive Director
August 20, 2007
Orange County Tax Office
Ms. Gail Jones
Exemption Program Director
PO Box 8181
Hillsborough, NC 27278
Dear !1~Is Jones;
I am in receipt of the 2007 tax bill for a new property owned by Residential Services, Inc.
Residential Services, Inc. is anon-profit corporation under IRS Code 501(c)3. As a nonprofit corporation
was are exempt from real and personal property taxes under NC General Statute 105-278.7. RSI
purchased this property on Nov 8, 2006. We were not aware that we would have to submit the
exemption request right away for the 2007 tax year. I apologize for the late submission of this request.
This property is located at 429 Piney Mountain Rd in Chapel Hill. Tract #709260. Property description is
defined as W/S SR 1751.
Thank you for your patience in this matter.
Yours` Truly, Q
Theresa West
Finance Director
BOARD OF DIRECTORS
MARY E. VAN $OURGONDIEN, Px.D., PRESIDENT VICTORIA SHEA, PH.D., PRESIDENT ELECT BETTY ANN ROGERS
SAM WEIR, M.D., PAST PRESIDENT KARL BAUMAN, PH.D. NORBERT J. SCHNEIDER, D.D.S.
KAREN APPLEYARD, PH.D., SECRETARY STEVE CHALL JOHN T. STEWART, J.D.
ROBERT STIFLER, M.D., TREASURER JERRY LEVIT DON TIEDEMAN
ECHO MEYER, Px.D.
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