HomeMy WebLinkAboutAgenda - 10-03-2017 - 8-d - Applications for Property Tax Exemption Exclusion 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 3, 2017
Action Agenda
Item No. 8-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 six untimely applications for exemption/exclusion from ad valorem
taxation for six bills for the 2017 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.
Three of the applicants are applying for homestead exclusion based on NCGS 105-277.1, which
allows exclusion of the greater of$25,000 or 50% of the appraised value of the residence.
One of the applicants is applying for two exemptions based on NCGS 105-273.(3a) and 105-
277.02, which is the Builder Property Tax Exemption. This exemption came into effect for taxes
imposed for taxable years beginning on or after July 1, 2016. Qualified builders must apply
annually, and certain real property that is held for sale may be classified for taxation at reduced
valuation.
One of the applicants is applying for exemption based on NCGS 105-278.2 which allows for
exemption of real property set apart for burial purposes unless it is owned and held for purposes
of sale or rental.
2
Including these six applications, the Board will have considered a total of twenty-one (21)
untimely applications for exemption of 2017 taxes since the 2017 Board of Equalization and
Review adjourned on June 29, 2017. Taxpayers may submit an untimely application for
exemption of 2017 taxes to the Board of Commissioners through December 31, 2017.
Based on the information supplied in the applications and based on the above-referenced
General Statutes, the applications may be approved by the Board of County Commissioners.
NCGS 105-282.1(al) permits approval of such application if good cause is demonstrated by the
taxpayer.
FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of the
exemption application will result in a reduction of FY 2017/2018 taxes due to the County,
municipalities, and special districts in the amount of$ 22,957.59.
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 2017/2018 exemption.
3
NORTH CAROLINA RES-2017-061
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
2017 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
2017 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
4
Late exemption/exclusion application-GS 105-282.1(a1) BOCC REPORT - REAL/PERSONAL
OCTOBER 3, 2017
ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Davis, Dianne 70599 2017 229,300 135,125 (875.07) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Dixon, Cynthia 3111908 2017 55,200 49,782 (49.05) Late application for exemption G.S. 105-278.2(Burial Property)
Hostler, Christopher James 304799 2017 417,500 372,500 (418.14) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Lloyd, David F. 272926 2017 175,700 111,688 (579.82) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Pleasant Green Land Development 1062069 2017 891,100 74,017 (7,246.70) Late application for exemption G.S. 105-273(3a)(Builder Exemption)
Pleasant Green Land Development 1062068 2017 2,591,200 1,036,480 (13,788.81) Late application for exemption G.S. 105-273(3a)(Builder Exemption)
TOTAL (22,957.59)
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.
August 17, 2017 thru September 13, 2017
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FILED
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AUG 21201?
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Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
Date: (141 17
To Whom It May Concern:
I,(PRINT NAME) -- i an n e 14 .tea v)S ,
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 20 If/
on Tax Abstract or Parcel Identification Number(s)(PIN)#
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 only to the property taxes levied by the county or
municipality in the calendar year in which the untimely application is filed. If additional space for
explanation is needed,please submit an attachment with this request.
Please explain: 1
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How did you find out about the program(s)? r i-PJY1��
Thank you,
(Signature)
6
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Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
Date: Ail 111 bl')
To Whom It May Concern:
I,(PRINT NAME) el n�L a 7 1 2 , c+
wish to be considfor Property Tax Exemption,Exclusion or Deferral for the tax year 00 11
on Tax Abstract or Parcel Identification Number(s)(PIN)#
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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 only to the property taxes levied by the county or
municipality in the calendar year in which the untimely application is filed. If additional space for
explanation is needed,please submit an attachment with this request.
Please explain:
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How did you find out about the program(s)?
Th k you,
(Signat re) �J
7
FILED
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Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
Date: 91 \ i -2,0} ,
To Whom It May Concern:
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�(PRINT NAME) (�
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 20 ( 7
on Tax Abstract(oor Parcel Identification Number(s)(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 only to the property taxes levied by the county or
municipality in the calendar year in which the untimely application is filed. If additional space for
explanation is needed,please submit an attachment with this request.
Please explain: . 6ti. c„v1■;ki )s Orbot,to
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How did you find out about the program(s)? 0 n '
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8
FILED
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Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
Date: / 1 l
To Whom It May Concern:
I,(PRINT NAME) Doiio( K LIM
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year q�(1//,,/7
on Tax Abstract or Parcel Identification Number(s)(PIN)#
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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 only to the property taxes levied by the county or
municipality in the calendar year in which the untimely application is filed. If additional space for
explanation is needed,please submit an attachment with this request.
Please explain: 6
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How did you find out about the program(s)? / /I(1.,fl
Thank you, ) _A- / /
(Signature)
9
FILED
George A• Horton, III JUN 01 2017
504 Meadowlands Drive
Hillsborough NC 27278 ORANGE COUNTY
919-732-5055 TAX ADMINISTRATION
Orange County Tax Office
Attn: T. Dwane Brinson, Director
Gateway Center
228 S Churlon Street, Suite 200
Hillsborough, NC 27278
Lin t_ I, 2017
Dear Mr. Brinson,
Attached please find an application for a builder property tax exemption. I
apologize for submitting the form late but I was not aware that this option existed
until after the deadline had passed. It was still later that I was able to confirm that
submissions may be made past to the deadline. I am now aware of the process
for submitting these requests and plan to abide by the appropriate deadlines.
Respectfully submitted,
7>e4
George A. Horton, Ill
•
10
FILED
George A. Norton, Ill JUN 01 2017
504 Meadowlands Drive
Hillsborough NC 27278 ORANGE COUNTY
919-732-5055 TAX ADMINISTRATION
Orange County Tax Office
Attn: T. Dwane Brinson, Director
Gateway Center
228 S Churlon Street, Suite 200
Hillsborough, NC 27278
1411 (, 2019
Dear Mr. Brinson,
Attached please find an application for a builder property tax exemption.
apologize for submitting the form late but I was not aware that this option existed
until after the deadline had passed. It was still later that I was able to confirm that
submissions may be made past to the deadline. I am now aware of the process
for submitting these requests and plan to abide by the appropriate deadlines.
Respectfully submitted,
George A. Horton, Ill