HomeMy WebLinkAboutAgenda - 01-23-2007-5dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 23, 2007
Action Agenda Item No. _ _ -,j
SUBJECT: Applications for Property Tax Exemption
DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Exempt Status Resolution
Spreadsheet
Request Forms
INFORMATION CONTACT:
John Smith, 245-2101
PURPOSE: To consider seven (7) untimely applications for exemption/exclusion from
ad valorem taxation for the 2006 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.
Six 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 applicant can be approved for 2006. 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.
Additionally, there is one late application for exemption on registered motor vehicles used for a
charitable purpose.
FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of these
exemption applications will result in a reduction of 2006 taxes due to the County, municipalities,
and special districts in the amount of $5,547.24.
RECOMMENDATION: The Manager recommends that the above listed applications for 2006
exemption be approved.
2
NORTH CAROLINA
ORANGE COUNTY
EXEMPTTION/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 2006 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
2006 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 v b
To Whom It May Concern:
I OO-+her;r,e e- l IS am applying for a late Homestead Exemption for
H, W
year wot,, on tract y R because I w
_-Z-Was not aware that this exemption was available to me.
Just found out about the exemption.
Signature
?P
Date"
To Whom It May Concern:
I ?lu-&4 .,A?M. 4,-, am applying for a late Homestead Exemption for
yearA on tract # because I
? Was not aware that this exemption was available to me.
-? Just found out about the exemption.
Signature
I
Bate
To Whom it May Concern:
n
t am applying for a late Homestead Exemption for
I ?`? in. a-n R
yearn q-o 6 on tract # '763aUA because l
Was not aware that this exemption was available to me.
-'' rust found out about the exemption.
Signature j-'i?.?,1? rte-
CC
S
Date IQ-14-U
To Whom it May Concern:
I ??, ?? t e) am applying for a late Homestead Exemption for
year o D 6 on tract //.')L Di because I
V Was not aware that this exemption was available to me.
Just found out about the exemption.
Signature
r
.,.,n % Y
.d .Y _----
r NA
.
Ak.
Bate
To Whom It May Concern-
I 1;),-,NP, e- Loo-r,. ? Ie , am applying for a late Homestead Exemption for
year " 00 ( on tract because I
Was not aware that this exemption was available to me.
v Just found out about the exemption.
n
Signature
''.?2e
L E
DFr 7 2006
R BE CO. TAX Omc?--
Zff F r ??sv? ?'vu ivL
S76 3gJ ?
J.
XDS Inc.
Cross nisablifty -Services
$pd astowne 3r. Suite 200 Chanel Hill. IC 27514 i?lzone : ?9i?3-490-55,03 Fax : 919-490-5805
t
r;
December 28,2006
Dear Orange CO. board of Coa aiSSianers,
f am: writing to request that Cross Disability Services inc. be considered as a fax exempt
organization by Orange county tax office for year 2006. As you array know, we are a spin off
agency of OPC Area Program providing direct services to consumers with multiple
disabilities living in Orange Person and Chatham counties. We understood that the tax
exempt form must be completed and sent before the end of the year which we did earlier
this week: However we were informed by the tax office that out application may be late and
we needed approval by tlae board of commissioners to receive the exemption status. Please
let me know if you need any additional in€ormation that you may need to consider our
organization for the exemption this year.
Thanks in advance for your assistance with this (natter.
Sinc e1y,
kvy;
'T'hava Mahadevan MS
Executive Director.
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