HomeMy WebLinkAboutAgenda - 02-20-2007-5fORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 20, 2007
Action Agenda
Item No. 5 --F
SUBJECT: Application for Property Tax Exemption
DEPARTMENT: Assessor PUBLIC HEARING: (YIN) No
ATTACHMENT(S):
Exempt Status Resolution
Spreadsheet
Letter of Request
INFORMATION CONTACT:
John Smith, 245-2101
PURPOSE: To consider one (1) untimely application 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(x)(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 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 one (1) property should be approved for exclusion. The
property is located at 4618 Gregg Street in Mebane.
FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of this
exemption application will result in a reduction of 2006 taxes due to the County, municipalities,
and special districts in the amount of $455.95. For fiscal year 2006/2007, the total net reduction
in revenues is $30,867.08.
RECOMMENDATION(S): The Manager recommends that the above listed applications for
2006 exemption be approved.
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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To Whom It May Concern:
I ?1 ?'LJ/I'/? ft112` am applying for a late Homestead Exemption for
yon tract #, because I not aware that this exemption was available to me.
Just found out about the exemption.
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Signature W' 4-1c l W a