HomeMy WebLinkAboutAgenda - 11-01-2016 - 6-d - Applications for Property Tax Exemption Exclusion 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 1, 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 nine untimely applications for exemption/exclusion from ad valorem
taxation for nine 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(a1) 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.
Seven of the applicants are applying for homestead exclusion based on NCGS 105-277.1,
which allows exclusion of the greater of$25,000 or 50% of the appraised value of the residence.
Two of the applicants are applying for exclusion based on NCGS 105-277.1C, which allows for
an exclusion of $45,000 for an honorably discharged Disabled American Veteran.
Including these nine applications, the Board will have considered a total of thirty untimely
applications for exemption of 2016 taxes since the 2016 Board of Equalization and Review
adjourned on May 28th. 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 applications and based on the above-referenced
General Statutes, the application may be approved by the Board of County Commissioners.
2
NCGS 105-282.1(al) permits approval of such application if good cause is demonstrated by the
taxpayer.
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$8,210.36.
SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated
with this item.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution for the above-listed applications for FY 2016/2017 exemption.
3
NORTH CAROLINA RES-2016-068
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
NOVEMBER 1, 2016
ABSTRACT BILL ORIGINAL TAXABLE FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Atwater, Hazeline 15957 2016 108,206 55,318 (627.46) Late application for exemption G.S. 105-277.1 (homestead exemption)
Denson, Edith 139510 2016 202,496 157,496 (41337) Late application for exemption G.S. 105-2771 C (disabled veteran)
Dincalci, Rita Shepherd 288827 2016 118,837 59,418 (956.87) Late application for exemption G.S. 105-277.1 (homestead exemption)
Hargraves, Katye H. 22384 2016 232,900 187,900 (75411) Late application for exemption G.S. 105-2771 C (disabled veteran)
Khalaf, Salim George 219430 2016 382,189 191,094 (3,077.38) Late application for exemption G.S. 105-277.1 (homestead exemption)
Orellana, Filena 290812 2016 154,378 78,117 (722.95) Late application for exemption G.S. 105-277.1 (homestead exemption)
Ray, Virginia A. 191756 2016 131,150 65,575 (630.57) Late application for exemption G.S. 105-277.1 (homestead exemption)
Terveen, Linda E. 70123 2016 109,921 54,960 (521.03) Late application for exemption G.S. 105-277.1 (homestead exemption)
Vaughan, Milton Gattis 184962 2016 110,021 56,581 (506.62) Late application for exemption G.S. 105-277.1 (homestead exemption)
8,210.36 Total
September 15, 2016 thru October 12, 2016
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OCT 0 5 2016
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�dogY cuy7f ORANGE COUNTY
ern; `' TAX ADMINISTRATION
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Request for Tax Relief
Late Application Filing
Date: I D -5 )
To Whom It May Concern:
Kz / iie I, (p er r ) Milder
,wish to be
considered for Property Tax Relief Exemption or Exclusion for the year,. / r on Parcel
Identification Number (PIN) # 9r76 qz, .55 .
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 Tinder 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 as not aware that this exemption was available to me.
I just found out about the Property Tax Relief Program.
Other (please explain)
Thank you,
Si ature)
How did you find out about this exemption? 1
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Request for Tax Relief Pit
Late Application Filing Seic,
Date: 8 Q w 0/6 �N
To Whom It May Concern:
I, (PRINT NAME) 0,qt, e ,wish to be
considered for Property Tax Relief Exemption or Exclusion for the year 01/1,, on Parcel
Identification Number (PIN) # () N 1 bq/, •
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
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timely 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)
4
Thank you, t
(Signature)
How did you find out about this exemption?
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FILED
OCT. 016
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ORANGE COUNTY
TAX ADMINISTRATION
Request for Tax Relief
Late Application Filing
Date: C:YrGi 2.„14)
To Whom It May Concern:
I, (P R I N T NAME)ZIT SH l'E Imo, Ai i A L C / ,wish to be
considered for Property Tax Relief Exemption or Exclusion for the year,),Fj/6 on Parcel
Identification Number (PIN) # 9 7 1`37i O$-
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 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.
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 you,
Cal"
(Signature) \ /
How did you find out about this exemption?
•
• 8
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Mc •iff 0 3 2016
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r9rFC .QGci6`\�
Request for Tax Relief • ORANGE COUNTY
TAX ADMIINLSTRATION
• Late Application Filing
Date: ) - 3 -- x20 /1-
To Whom It May Concern:
I, (PRnrrNA7vm) Ki<3.-{-ye 1 r&p S , wish to be
considered for Property Tax Relief Exemption or Exclusion for the year rA A b,)
on
,Parcel Identification Number (PIN)# 7 7g
Tn 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 under G.S. 105-282.1(al) applies
only to property taxes levied by the county or municipali Ly in the calendar year in which
•
the untimely application is filed.
I was not aware that this exemption was available to me.
I just formd out about the Property Tax Relief-13-
elief Program.
Other(please explain)
• 11/1' 1 A.11- /(4/v
Thank you,
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(Signa it� •
How did you learn of this exemption? _
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Request for Tax Relief
Late Application Filing
Date: 9_7 2z,ti(;:i
To Whom It May Concern:
I, (PRINT NAME) S/:\t,t ` - r� , r ,wish to e
considered for Property Tax Relief Exemption or Exclusion for the year " b on Parcel
Identification Number (PIN) # <1 il,q,\$3
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 you,
imijoi
(Signa --
How did you find out about this exemption?
F
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•
10
• FILED
r OCT052016
17< � ,, sa ORANGE COUNTY
, • , - - TAX ADiVIINISTRATION
n9r1C -gEai•°�`.
• Request for Tax,Relief
. Late Application Filing
Date:CO — 3 .-- ,;_C' \ c ,
To Whom It May Concern: .
• I, (PRINT rAi4E) — ,\ X' \_Cx- L'' C F-.\,\r'',_Y1 C-, v wish to be
_ co-nsidered for Property Tax Relief Exemption or Exclusion fofthe year ,' 0 1 K,> oa
Parcel Identification Number (PIN) # C., 14• ((- r{°' 4 5 [-�, LA .
•. 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 avail able to me.
. t.,/ I just found out about the Property Tax Relief Program.
Other(please explain)
•
Thank you,
sue,
(Signature) ,
How did you learn of this exemption? _
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7.`i., OCT 10 2016
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. ?:' �c�� ORANGE COUNTY
, 1 [0:7`�� TAX ADMINISTRATION'
rt h Cacao •
Request for Tax Relief
Late Application Filing .
Date: 10- t , ,9`o 14
To Whom It May Concern:
I, (PRINT MUTE) ,,±.G-1,,�.�Yi- I T t ,wish to be
considered for Proerty Tax Relief Exemption or Exclusion for the year ‘;?6/„,,, on Parcel
Identification Number (PIN) # '9v55/43/7
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 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 you, .
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How did you find out about this exemption?
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12
co4 FILED
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,7:a('�t�li"�? 52 SEF2 ® 2016 1:4 IF
U > , _. =Er f" 111 ^,cLt.
Request for Tax Relief
Late Application Filing
Date: q 1 [31 I O
To Whom It May Concern:
I, (PRnvTrrANTE) LI Y1Ci V ,wish to be
considered for Property Tax Relief Exemption or Exclusion for the year 01-6 on Parcel
Identification Number (PIN) # 92j5_59.3
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 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 you,
ftakc,t), cpuAtorAAack. E. i-eto-uu)
(Signature)
How did you fmd out about this exemption?
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12.��.`l , �52 SEP 2 9 2016
o fuE r` a TA cEcow
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Request for Tax Relief
Late Application Filing
Date:
g2/
To Whom It May Concern:
I, (PRINT NA'YEE i 1 6 i s / L9 /ail/ ,wish to be
considered for Property Tax Relief Exemption or Exclusion for the year X0/6 on Parcel
Identification Number (PIN) # 9 F 3 a P'9S-6
In accordance with North Carolina General Statute 105-2821(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.
J 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 you,
(Signature)
How did you find out about this exemption?
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