HomeMy WebLinkAboutAgenda - 03-07-2017 - 6-d - Application for Property Tax Exemption Exclusion 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 7, 2017
Action Agenda
Item No. 6-d
SUBJECT: Application for Property Tax Exemption/Exclusion
DEPARTMENT: Tax Administration
ATTACHMENT(S): INFORMATION CONTACT:
Exempt Status Resolution Dwane Brinson, Tax Administrator,
Spreadsheet (919) 245-2726
Request for Exemption/Exclusion
PURPOSE: To consider one untimely application for exemption/exclusion from ad valorem
taxation for one bill 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.
The applicant is 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 this one application, the Board will have considered a total of fifty-nine (59) 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 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.
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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$701.10.
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 application for FY 2016/2017 exemption.
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NORTH CAROLINA RES-2017-015
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 ,
2017.
Clerk to the Board of Commissioners
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Late exemption/exclusion application -GS 105-282.1(a1) BOCC REPORT - REAL/PERSONAL
MARCH 7 , 2017
ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Baughman, Jimmy Lee 290884 2016 244,250 199,250 (701.10) Late application for exemption G.S. 105-277.1 C (Disabled Veteran)
(701.10) Total
The spreadsheet represents the financial impact that approval of the requested release or refund would have on the principal amount of taxes.
Approval of the release or refund of the principal tax amount also constitutes approval of the release or
refund of all associated interest, penalties, fees, and costs appurtenant to the released or refunded principal tax amount.
January 20, 2017 thru February 15, 2017
FILED 5
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Request for Tax Relief
Late Application Filing
To \Alton) it May Concern:
j MM,Y LE& 14.1/C0 HMANI
[5 (pituvi NAME) ) WiSh to he
considered for Property rf fax Relief Exemption or Exclusion for the year 20( on Parcel
Identification Number (PIN) # 618731-1-8520 _
In accordance with North Carolina General Statute 105-282.1(al 1 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 b) the county or municipality in the calendar year in which the
uninnely application is filed.
I was not as arc that this exemption '5N rot.'s
iust found out about the Properly Fax Relief Program.
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