HomeMy WebLinkAboutAgenda - 09-06-2016 - 6-d - Applications for Property Tax Exemption Exclusion 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 6, 2016
Action Agenda
Item No. 6-d
SUBJECT: Applications for Property Tax Exemption/Exclusion
DEPARTMENT: Tax Administration
ATTACHMENT(S): INFORMATION CONTACT:
Exempt Status Resolution Dwane Brinson, Tax Administrator,
Spreadsheet (919) 245-2726
Requests for Exemption/Exclusion
PURPOSE: To consider sixteen untimely applications for exemption/exclusion from ad valorem
taxation for sixteen bills for the 2016 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.
Twelve of the applicants are applying for homestead exclusion based on NCGS 105-277.1,
which allows exclusion of the greater of$29,500 or 50% of the appraised value of the residence.
One applicant is applying for Circuit Breaker exclusion based on NCGS 105-277.1B which
allows for tax relief based on income. The Circuit Breaker exclusion is a tax deferral program.
Three of the applicants are applying for exclusion based on NCGS 105-277.1 C, which allows for
an exclusion of $45,000 for an honorably discharged Disabled American Veteran.
Including these sixteen applications, the Board will have considered a total of sixteen untimely
applications for exemption of 2016 taxes since the 2016 Board of Equalization and Review
adjourned on May 26th. Taxpayers may submit an untimely application for exemption of 2016
taxes to the Board of Commissioners through December 31, 2016.
Based on the information supplied in the application and based on the above-referenced
General Statutes, the application 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 2016/2017 taxes due to the County,
municipalities, and special districts in the amount of$22,062.95.
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 2016/2017 exemption.
3
NORTH CAROLINA RES-2016-054
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
2016 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
2016 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(a1) BOCC REPORT - REAL/PERSONAL
SEPTEMBER 6, 2016
ABSTRACT FINANCIAL
NAME NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE IMPACT REASON FOR ADJUSTMENT
Breeze,Willie 128778 2016 231,000 186,000 (432.72) Late application for exemption G.S. 105-277.1 C(Disabled Veteran)
Clark,Oliver C. 199417 2016 147,965 102,965 (701.10) Late application for exemption G.S. 105-277.1 C(Disabled Veteran)
Elliott, Betty Viola 258653 2016 134,009 67,004 (1,079.03) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Farrar, Erma D. 305810 2016 160,392 80,196 (1,291.48) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Futch, Ethelene W. 175440 2016 190,520 95,260 (912.50) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Gifford,Allen 313134 2016 273,409 228,409 (701.10) Late application for exemption G.S. 105-277.1 C(Disabled Veteran)
Hicks,James Warren 211236 2016 67,331 33,665 (524.52) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Koontz,Vicki 278330 2016 291,369 145,684 (2,346.11) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Mandell,Martha 25790 2016 430,657 215,928 (3,598.43) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
McTigue, Patrick John 128372 2016 140,171 98,070 (415.95) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Rogers, Betty S. 242549 2016 162,812 81,406 (771.73) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Shepherd, Rita 81777 2016 108,317 54,158 (872.18) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Singleton,Judith S. 246892 2016 92,726 46,363 (722.34) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Stevens, Phyllis 266215 2016 493,502 493,502 (5,799.56) Late application for exemption G.S. 105-277.1 B(Circuit Breaker)
Tsuzaki, Mari 189459 2016 157,845 78,922 (1,270.98) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Wiles,Judith 255705 2016 161,657 98,578 (623.22) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Total 22,062.95
June 3, 2016 thru August 17, 2016
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Request for Tax Relief
Late Application Filing
Date:
To Whom It May Concern:
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I, (PRmTNniNm) , wish to be
considered for Property Tax Relief Exemption or Exclusion for the year / on
Parcel Identification Number (PIN) # V5,8
In accordance with North Carolina General Statute 105-282.1(al), I submit the reasons)
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set forth below for consideration as demonstration of"good cause"for failure to make a
timely application. An untimely application approved under G.S. 105-2821(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 waa-dsaila4Ke to me.
I just found out about the Property Tax Relief-Program.
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JUN 202016
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TAX ADMINISTRATION
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Late Application Filing
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To Whom It May Concern:
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considered for Property Tax Relief Exem�jtion or Exclusion for the year AD ! on
Parcel Identification Number (PIN) #
In accordance with North Carolina General Statute 105-282.1(a1), 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 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)
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Request for Tax Relief
Late Application Filing
Date:
To Whom It May Concern;
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considered for Property Tax Relief Exemption or Exclusion for the year Qy� - on
Parcel IderltiftcationNumber (PIl ) #
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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.
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ORANGE COUNTY
TAX ADMINISTRrATION
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Request for Tax Relief
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To Whom It May Concern:
I, (PRINT NA E> h?CL �LJ �CU'/rL%" ,wish to be
considered for Property Tax Relief Expeluptiio�n or Exclusion for the year�< on Parcel
Identification Number (PIN) #
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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 on
to the property taxes levied by the county or municipality in the calendar year in which the
7 untime y application is filed.
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52 ORANGE COUNT`S
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Request for Tax Relief
Late Application Filing
Date: MW
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considered for Property Tax Relief Exemption or Exclusion for the yea 4-90110 Parcel
Identification Number (PIN) # �k� ��
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 on
to the property taxes levied by the county or municipality in the calendar year in which the
untimely application is filed.
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Other (please explain)
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FILED
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OVANGE COUNTY
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Request for Tax Relief
Late Application Filing
Date:
To Whom It May Concern:
I, (PRINT NA�) r� Ci tiL ,wish to be
considered for Property Tax Relief Ex'eption or Exclusion for the year �011p on Parcel
Identification Number (PIM -7 3 �5 119
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 (a1) applies on
to the property taxes levied by the county or municipality in the calendar year in which the
untimely application is filed.
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FILED
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JUN 302016
52 ORANGE COUNTY
TAX ADMINISTRATION
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Request for Tax Relief .
Late Application Filing
Date:
To Whom It May Concern:
wish to be
considered for Property Tax Relief Exemp or Exclusion for t]he year �/b. on
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P arcel Identification Number (PIN) # U (.61S �Q c �0 0
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 CT.S..105-282.1(al) applies
only to property taxes levied by the county or municipality in the calendar year in which .
the uuti_mely application is filed.
Twas not aware that this exemption was available to me.
just found out about the Property Tax Relief Program.
Other(please explain)
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Request for Tax Relief
Late Application Filing
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considered for Property Tax Relief Exemption or Exclusion for the year Q r on Parcel
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Identification Number�� # oe
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 on
to the 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.
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I just found out about the Property Tax Relief Program.
Other(please explain)
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FILED
JUN 0 3 20t '
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TAX AD MINISTRATION
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RequeSt for Tax Relief
,ate Applica'tio'n Filing
Date: 61311 l
To Whom It May Collcon-:
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adnsidcd fog k'ropea ty Taitelief Exemption o Exelusioj fox the year�7 1.��
Parcel Sde cation Ninmbex(PIN)#
In accotdwice with N"ott CaroE a G meml Statute Z o5_2 8�.1(al),�submit the x eason(s)
set foxffi below for cowidexati-on as dem6nstiation of"good cause"foi faUuxe to make a
Ull ely application.,&L.bmv1y apphoatiou approved under fir,8'., 105-282.7.(al) applies
only to propetty taxes levied by to coin y o$muuicipOity in the calondax yea,-r in which
the,,u timely application is ftl e
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FILED 14
AUG 09201
f� ORANGE COUNTY
TAX ADMINMTRATION
l7 52
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Request for Tax Relief
Late Application Filing
Dater-`Lp° , 2, Ll k
Whom It May I'
To Wh y Concern:
I, (PRINT rran�� Cf = UL ,wish t° e
considered for Property Tag Re'', f I+xem n or E luslon for the year �/ on Parcel
Identification Number (PIN) # Vi/
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 on
to the property taxes levied by the county or municipality in the calendar year in which the
untim y application is filed.
d.was not aware that this exemption was available to me.
I just found out about the Property Tax Relief Program.
Other (please explain)
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Thank you,
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(Signa e)
How did you find out about this exemption?
FILED 15
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AUG 16 2016
ongz ` Boa ORAtVGE COUNTY F
TAX A.DMINNTRATION
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Request for Tax Relief
Late Application Filing
Date:
To Whom It May Concern:
c . wish to be
I, (PRINT NAitilE) � J ��L'on ' �
considered for Property T x Reli�eef Exe Exclusion for the year on Parcel
Identification Number (PW # / Z,
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 on
to the 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 ava=ilable to me.
V/1-just found out about the Property Tax Relief Program.
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Other (please explain)
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(Signature)
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16
JUN 302
ORANGE COUNTY
TAX ADMINLSTRATIO.,
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17 52
�"th earo```.
Request for Tax Relief
Late Application Filing
Date:
To Whom It May Concern:
D '
I, (PRINT Niaffi, ,wish to be
considered for Property Tax Relief Exemption or Exclusion for the year,,AQ& on Parcel
Identification Number (PIN) #
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 on
to the 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 yo ,
(Signatu
How did you find out about this exemption?
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FILED 4
JUN 0 3 2016 I
ORANGE COUNTY I
17 - sz TAX ADMIMTRATION {
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Request for Tax Relief
Late Application Filing
Date:
To Whom It May Concern:
y
I , wish to be
considered for Property Tax Relief E ption o�rJExclus/i�on for the year on
Parcel Identification Number (PIM #
In accordance with North Caroli na 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)
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Thank you,
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How did you learn of this exemption?
IL 18
Cop JUL I 1 2016
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ORANGE COUNTY
TAX ADN1aNIS T RATIOi?j
17 52
Cate
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Request for Tax Relief
Late Application. Filing
Date:�I
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To Whom It May Concern:
I, (PRINTNAME) wisb to be
considered for Property Tax Relief Exemption or Exclusion for the year on Parcel
Identification Number (PIN) # 9' 9, �6
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 on
to the 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.
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Zother (ple se explain)
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Thank you,
(Signature)
How did you find out about this exemption?
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AUG _ 201
6
Request for Tax Relief
Late Application Filing
Date: 9
To Whom It May Concern:
I (Pxnrrrrni ) M A P I T S U Z A R I ,wish to be
considered for Property Tax Relief Exemption or Exclusion for the year �L 6 16 on
Parcel Identification Number (PIRA # ?722762-970
In accordance with North Carolina General Statute 105-282.1(al), I submit the rcason(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 Inc.
I just found out about the Property Tax Relief Program.
Other (please explain)
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Thank you,
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(Signature)
How did you learn of this exemption?
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FILED 20
JUL 1 4 2016
TAX M-li-vHNISTRATION
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17 52
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Request for Tax Relief
Late Application Filing
Date:
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To Whom It May Concern:
I, (PRINT NAME) �� T✓� { ,wish to be
considered for Property Tax Rel'e�Exemption or Exclusion for the year on Parcel
Identification Number (PIN) # ! F 50 c1 l r
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 on
to the 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)
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Thank you,
(Sign` ture)
How did you find out about this exemption?
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