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HomeMy WebLinkAboutAgenda - 11-02-2017 - 8-d - Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 2, 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 eight untimely applications for exemption/exclusion from ad valorem taxation for eight 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. Seven applicants are applying for homestead exclusion based on NCGS 105-277.1 , which allows exclusion of the greater of$25,000 or 50% of the appraised value of the residence. One applicant is applying for Circuit Breaker exclusion based on NCGS 105-277.1B which allows for tax relief based on income. The Circuit Breaker exclusion is a tax deferral program. Including these eight applications, the Board will have considered a total of twenty-nine (29) untimely applications for exemption of 2017 taxes since the 2017 Board of Equalization and Review adjourned on June 29, 2017. Taxpayers may submit an untimely application for exemption of 2017 taxes to the Board of Commissioners through December 31, 2017. Based on the information supplied in the applications and based on the above-referenced General Statutes, the applications may be approved by the Board of County Commissioners. 2 NCGS 105-282.1(al) permits approval of such application if good cause is demonstrated by the taxpayer. FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of the exemption application will result in a reduction of FY 2017/2018 taxes due to the County, municipalities, and special districts in the amount of$ 6,386.99. 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-2017-072 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 NOVEMBER 2, 2017 ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Clark, Rubin Oscar 288120 2017 116,800 58,400 (528.81) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Hayes, Barbara M. 290035 2017 234,200 117,100 (1,907.44) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Keene, Annie Mae 253675 2017 125,100 79,308 (414.78) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Penland, Jackie Michael 231952 2017 133,000 66,500 (617.91) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Quint, Stephen R. 206700 2017 226,700 226,700 (158.34) *Late application for exemption G.S. 105-277.1 B (Circuit Breaker) Rosemond, Marion 988734 2017 277,100 138,550 (2,019.64) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Stallings, Wanda 30984 2017 43,700 18,700 (231.12) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Utsman, Bobby Lee 295606 2017 118,800 55,400 (508.95) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Total (6,386.99) *Circuit Breaker Exemption does not result in a reduction in value. The exemption received is based on the income of the taxpayer. 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. September 14, 2017 thru October 11, 2017 5 I FILED SEP252017 e 1 Co„ °4hra ORANGE COUNTY TAX ADMINISTRATION CT Iw u ^f GTii� 52 J 1 9:., �rIh cat°��� 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 c��J_ )1 To Whom It May Concern: I,(PRINT NAME) / 1 t:-„ t 05 Cot r` C1 CAI 14. < wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 1 1/7 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: . liHow did you find out about the le'n4 Thank you, ` 1��„ 1 �s '''IV \ I:,. Q. Y 1 .. v 1 ( + ---(jr("7"-1\(Signature) i i 6 FILED SEP292017 oss , coo ORANGE COUNTY r. _�� TAX ADMINISTRATION C� �.k 11 11 11V?/;,1P.,12.3 a2 Ffrl'Aj F. a Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application �y Date: `y'vRo "' To Whom It May Concern: I,(PRINT NAME) BPRA A-kA- 111 M l • gay 2 , wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 0/4 on Tax Abstract or Parcel Identification Number(s)(PIN)# 977971)4'7-M I • 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 /k ree ‘'/?/Lt. U'al a ctd_e4,�� 9 ofsal(1f ac%e 0I eta /. - I_ -6. N./1 _�a1��, ,// ' p 1 / :/ A') .._. �f V, r I _ 1 / v A e ) K�� Boa / Z,e 7e iv; s - e/ - 0 s e ibol _ L ice '' //I G!h /'V F . U_ _ -AMP RE t'ei vie il/ hy e/12 / . r elect, - -.. % How did you find out bout the program(s)? • ,f. . /' ' �/ LG ei!% / / waL lla<r — 4.1/1/,/e-64� , Tha you, /�, / 1.M.-6(-- , / u .,,_ (Signature) 7 :E ls7 FILED cT e7 41:-=-1 SEP 14 2017 „, �aY°``C,o ORANGE COUNTY TAX ADMINISTRATION Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: O G— 4- q ' To Whom It May Concern: I,(PRINT NAME) ` v IV U e___, 1\4k, _P/ Q___ 5 wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 2.0 17 on bstract or Parcel Identification Number(s) (PIN)# W 574 . 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: - . \ ate • ,. ,+�_ JIL'. W. —3. (-1 i 4 A / -` P r A • L- ill i . f , .�i - '1,�� `W`SLi t114Ak lk i _s .11" I 1•Ai." `, ``s 111_9, ,u1' '• —,AL ;I age__ ice• 1 ‘ .VL ii�11 L-6-62--(2-- ..j..V `' i .. 'IS all. A,.. Ili 1i o+' , �1�''Q Ho 'd you find out about the program(s)? � � �.,V 0— 1 lank you, _ ----Wou)___ (Signature) 8 FILED 7e,-;;:ilt , coo he� OCT 0 2 2017 E I �•.x' ORANGE COUNTY z�ort1;�,. 17 t:■IN P,�32 TAX ADMINISTRATION "-_-:--;;-: Attb caop Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: q - `' 1 7 To Whom It May Concern: I,(PRINT NAME) c.)0tel(.i-e. Teid naI , wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year t o/ l ______. on(�Tax Abstract or Parcel Identification Number(s) (PIN)# n mh0Io 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:___.— • + �_. Na '1 14 aware. `-f4 _, 00.- 41i 6 c oYi! 1i c n Wa O a Ie -In 1'fl , How did you find out about the program(s)? lag O' iae...0 Thank y u, j I (Signat 'e) FILED SEP 1 9 2017 ORANGE COUNTY rn� TAX ADMINISTRATION 17 -I'�'�(i"k'� 52 dam'- �j��14:� s Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: 5,,,+ ) 7©) 7 To Whom It May Concern: I,(PRINT NAME) t d�L�y LL"CwJt 5 wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year cD/V on Tax Ab tract or Parcel Identification Number(s)(PIN)# 9x097/'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 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: - 1.1,4" ►.o a "c7 B T A v ANA Id - i ANriYAct vvp 100,1 - s� X P so j }h cl v ew cD i _ \44 u)ou L. 4 4`n 01/4 l.�;�..�cg f t�.. A.,A I1t, 10 'ke Co lu CIA -nal vt y '{a Y- iv■ k ALA/uj(1 How did you find out about the program(s)? 04. et, v f j QC o`1 CCe/ Thank'u, • (Signature) 10 FILED SEP272017 ORANGE COUNTY TAX ADMINISTRATION September 22, 2017 Orange County Tax Assessor 228 S. Churton St. Suite 200 Hillsborough, NC 27278 Dear Sir/Madam: Enclosed is an application for property tax relief on behalf of my mother, Marion Rosemond, a 94 year old resident of Hillsborough. We just became aware of the Assistance Program and thus the reason for the tardiness of the submission. We respectfully ask the county to give consideration to Ms. Rosemond's application. She is living at home and requires costly around the clock in-home assistance. After being retired since 1988, her life savings has depleted. Tax assistance would be a tremendous help to her. Many thanks for your consideration. Sincerely yours, I Helen Bass Enclosures 11 ._: argY z 17 ���_f 52 Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application q f Date: -I / l t /aO 19- To Whom It May Concern: I,(PRINT NAME) "L,Y )C/l w + 4 i( S wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 9J9 I F 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: i 1 i \/L on a_ V•e,K? I(v )}-ed (014 of avt� -et 0 (,?71-- tit s-& n •s vo va. �.h D Y Li 0 UY rtyy/ S i Gl-P,tc-coL7 oyi How did you find out about the program(s)? ' Y 1.01 t Thank you, A 4 is,„., (Signature) V I 12 FILED ® of SEP272017 :1x:7` ���v.kJ,�^ ORANGE COUNTY - Aqa.t TAX ADMINISTRATION i;i-7/ o- 44t l'%. ear°��� Request for Approval of • Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: 9'—2�` 17 To Whom It May Concern: I,(PRINT NAME) Yhb/ Ate,. (mil.lbm`(k , wish to be considered fCr Property Tax Exemption,Exclusion or Deferral for the tax year 1)/7 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: 11,-)Cc 5 L4•.r O (4)4'✓--Q- -H-4-- t°XYf�11-c`f,-,—+_ LL.)—at-5 C=t t-)Cf a\1 C-r,7 ^ How did you find out about the program(s)? /A. c oi 'J e., Thank you, ( -71---- . (Signature)