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Home My WebLink AboutAgenda - 02-02-2016 - 6-d - Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 2, 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 five (5) untimely applications for exemption/exclusion from ad valorem taxation for five (5) 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(al) 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 five (5) applications, the Board will have considered a total of eighty (80) 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. Four 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 ($25,000) or fifty percent (50%) of the appraised value of the residence. One applicant is applying for exemption from the taxation based on NCGS 105-278.6 which allows an exemption from taxation for real and personal property used for charitable purposes. Based on the information supplied in the applications and based on the above-referenced General Statutes, the applications may be approved by the Board of County Commissioners. NCGS 105-282.1(al) permits approval of such application if good cause is demonstrated by the taxpayer. 2 FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of the exemption application will result in a reduction of FY 2015/2016 taxes due to the County, municipalities, and special districts in the amount of$ 6,016/1. 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-2016-008 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 FEBRUARY 2 , 2016 ABSTRACT ORIGINAL TAXABLE FINANCIAL NAME NUMBER BILL YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Farrington,Diane 209603 2015 190,702 112,609 (771.56) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Hatch,Lexie 107087 2015 145,577 100,076 (431.35) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Holmes,Nancy 3941 2015 76,100 38,050 (360.71) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Kerr,Emma G 196045 2015 25,607 607 (245.11) Late application for exemption G.S. 105-277.1 (Homestead Exemption) YMCA of the Triangle Area 1055635 2015 246,179 0 (4,207.98) Late application for exemption G.S. 105-278.6(YMCA,SPCA,VFD,orphanage) Total (6,016.71) December 29, 2015 thru January 12, 2016 I I �. 5 • tas..gr= coin Request for Tax Relief Late Application Filing Date: rl Z-0 1,. /.__ - , To Whom It May Concern: - I, (Pier NAmE) /etularr l ' .1) ,wish to be co-nsidered for Property Tax Relief Exe.ii.y a o (oar�xclusion for the year c OL5 on Parcel Identification Number (PIN)# / ° SK.? 2- Tn accordance with North Carolina General Statute 105-282.1(al),I submit the reason(s) set forth below for co-nsideration as demonstration of"good cause"for failure to make a timely application. An-n-Homely application approved cinder G.S. 105-282.1(al) applies only to property taxes levied by the coin Ly or muuicipali Ly in the calendar year in which - the n ntimely application is filed. - that this exemption was available was not aware th ti il ble to me p I just fonmd out about the Property Tax Relief Program. - Other (please explain) Thank you ,r (Sigaa e) How did you learn of this exemption? - -1))i'LL . /hi /Y) 0 r-iyaye. co n-vaoy . I 6 it nr' 'a eta .. 1' ,•. �, 1}u DEC 3 1 9015 V1 0P Aft n7 ill Request for Tax Relief Late Application Filing. Date: /4,97/3/ .20 /.‘ To Whom It May Concern: I, (FENT NAME) / ,e y;.e.' ii-4,ii, ,wish to be co-nsidered for Property Tax Relief Exemption or Exclusion for the year :tea AS— on Parcel Identification Number (PIN)# ? 3 a 41-4 6 3s Tr accordance with North Carolina General Statute 105-282.1(al),I submit the reason(s) set forth belo w 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 municipals Ly in the calendar year in winch the untimely application is filed. I was not aware that this exemption was available to me. V just found out about the Property Tax Relief Program - Other(please explain) • fg,„_, .6,4/.).ems - , . . • - . . Thank you, i _ . -,VY,A P_'-c1-1:0-A-11 (-)1-0)44-- (Sigiatnre) U . How did you leas of this exemption? - j • ,�/Lc 42-/-10--.-- I 7 • -. I w • • P�3 o caco`\ • Request for Tax Relief eC9uBoty �] T ,�dav�d®istratton Late Application Filing DEC 2 8 2015 • - TT+a 9yer Exhibit C1.1.9 Date: 1 .a-0` '1� To Whom It May Concern: I, (Plum.ra E) 03h Ci f \r,r‘ E' ,wish to be considered for Property Tax Relief Exemption or Exclusion for the year on Parcel Identiftcation Number (PIN )# t(2 5 S �{S'1� • 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 whi ch the untimely application is filed. as not aware that this exemption was avail able to me. I just fond out about the Property Tax Relief Program: Other (please explain) • Thank you, - E HT-3--(7WLe.-a- (Signature) How did you learn of this exemption? • e,( 4 8 iattQLZ �A4� DEC 2 - 8 2015 • u �a ORANGE COUNTY • TAX ADMINISTRATION 14:r`1` . atcs-�r E Request for Tax Relief Late Application Filing Date: / 2I - To Whom It May Concern: • I, (Pxarrrrt ) ma g. Kerr ,wish to be considered for Property Tax Relief Exemption or Exclusion for the year 406 on Parcel Identification Number (PIN)# 9853f 7061 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 nn der 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. )C I just found out about the Property Tax Relief Program. X Other (please explain) _ II,, \ 1 �a V rp..9 T�t C,�'e�\i'I U.CA_`) •_�T\N O iNxVN L \pc-0 -�qA h C� 1C c,` 6.0 ■ vnQ--\i/ \fc) �c� NO eT 5 X11 1S ui� -• - Thank you, (Signature) • - i How did you learn of this exemption? • • 9 the. � I f i FOR YOUTH DEVELOPMENT FOR HEALTHY UVING FOR SOCIAL RESPONSIBILITY December 14, 2015 FILED DEC 2 8 2015 ORANGE COUNTY' Orange County Tax Administration TAX ADMINISTRATION Attention: Kandice Wright PO Box 8181 Hillsborough NC 27278-8181 Dear Ms. Wright, Enclosed you will find our Property Tax Exemption Application for 2015. Please cancel Bill #0001055635-2015-2015-0000. The Chapel Hill - Carrboro YMCA is a long-standing and successful community organization with the mission to put Christian principles into practice through programs that build healthy spirit, mind and body for all. In pursuing our mission this year, we have had a very busy time integrating this branch into our wider corporate systems, addressing a major engagement with bond consultants, and completing a selection process for Corporate Performance Management software. We ask that you accept and approve this application. The YMCA of the Triangle Area looks forward to continuing to serve the community! Sincerely, Leon C. White Financial Analyst Enclosures: (1) Property Tax Exemption Application (2) 501(c)(3) Determination Letter (3) Articles of Incorporation (4) Amended and Restated Charter (5) Bylaws (6) Article of Merger YMCA OF THE TRIANGLE Association Resource Center,801 Corporate Center Drive,Suite 200,Raleigh,NC 27607 P 919-719-9622•www.YMCATriangle.org OUR MISSION:To put Christian principles into practice through programs that build healthy spirit,mind and body for all.