HomeMy WebLinkAboutAgenda - 12-04-2017 - 8-d - Applications for Property Tax Exemption Exclusion 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 4, 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 seven untimely applications for exemption/exclusion from ad valorem
taxation for seven 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.
Six of the applicants are applying for homestead exclusion based on NCGS 105-277.1 , which
allows exclusion of the greater of$25,000 or 50% of the appraised value of the residence.
One of the applicants is applying for exemption based on NCGS 105-278.7, which allows
exemption of real and person property used for educational, scientific, literary or charitable
purposes.
Including these seven applications, the Board will have considered a total of thirty-six (36)
untimely applications for exemption of 2017 taxes since the 2017 Board of Equalization and
Review adjourned on June 29, 2017. Taxpayers may submit an untimely application for
exemption of 2017 taxes to the Board of Commissioners through December 31, 2017.
Based on the information supplied in the applications and based on the above-referenced
General Statutes, the applications may be approved by the Board of County Commissioners.
2
NCGS 105-282.1(al) permits approval of such application if good cause is demonstrated by the
taxpayer.
FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of the
exemption application will result in a reduction of FY 2017/2018 taxes due to the County,
municipalities, and special districts in the amount of$ 8,526.27.
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-2017-079
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
DECEMBER 4, 2017
ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Brown, Lauren Bowers 69450 2017 710,100 455,850 (2,895.65) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Dodson, Elise 255026 2017 220,806 114,856 (959.69) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Estes, Betsy A. 1053454 2017 46,500 21,500 (284.07) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Long, Linda 423 2017 203,400 132,062 (632.69) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Lutz, Suzanne C. 229537 2017 176,900 88,450 (1,005.05) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Privette,Yvonne C. 988346 2017 221,000 110,000 (1,026.76) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Residential Services, Inc. 139230 2017 111,300 0 (1,722.36) Late application for exemption G.S. 105-278.7(other charitable, educational,etc.)
Total (8,526.27)
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.
October 12, 2017 thru November 14, 2017
5
Lauren Bowers Brown
FILED
7206 Sedgewood Rd.
Chapel Hill,NC 27514 OCT 24 2017
ORANGE
October 13, 2017 TAX DMINISTRATION
Orange County Tax Office
228 S Churton St.
Hillsborough,NC
Attached are the required financial documents to support my application for the Homestead Exemption,
or the Circuit Breaker Tax Programs, which was submitted in June 2017.
My actual income for the year 2016 was derived from my Civil Service Retirement pension in the
amount of$17,904. The amount showing on my federal tax return of$159,351 is represented by my
pension plus a portion of my mother's Trust my sister and I inherited upon her death February 26, 2016.
This was a one time distribution in which taxes were taken out prior to it's disbursement. Our mother's
will instructed all her assets be divided equally,which was done so after dissolution of the Trust.
If any further documentation is needed please let me know.
Sincely,
azizittfrciA6 /
Lauren Bowers Brown
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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: If- 6 - 2017
To Whom It May Concern:
I,(PRINT NAME) Ells - • T' '"`-Ce,h ,
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 2o/7
on Tax Abstract or Parcel Identification Number(s)(PIN)#
73 gq--3 /660
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: ?1/7 Attrat6a-"11,
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How did you find out about the program(s)? Fi- ' 7' x h./1 r lh r1let7;on 0 A S'74112
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Thank you,
(Signature)
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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: io-1 4 1
To Whom It May Concern:
I,(PRINT NAME) ` A h'C+C
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wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year { 0'
on Tax Abstract or 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:
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How did you find out about the program(s)?
Thank you,
(Signature)
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FILED 8
SEP 2 8 2017
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_ ORANGE COUNTY
TAX ADMINISTRATION
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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: g/W7
To Whom It May Concern:
I,(PRINT NAME) /Ill l-�� (// Wr
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year c52,1i 5I 7
on Tax Abstract or Parcel Identification Number(s)(PIN)#
95/ 7,96653 •
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:
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How did you find out about the program(s)? bgh,C Y1
Thank you,
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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
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Date:(0 �� 00 i.4 ■
To Whom It May Concern:
I,(PRINT NA&LE) Wa N v C...). L- E,
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year I I
on Tax Abstract o 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.
P ease explain: .
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How did you find out about the program(s)? �/, ' ' 'V '�J.,.! CA- 4 . /1, t
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(Signature)
10
10/28/2017
The death of my sister and all that follows that,I completely
forgot that there was a deadline for submitting the application
and papers required.
When I sent in the application,I enclosed all copies of
the checks I received from my employers for the year of
2016.I mistakenly sent in the wrong social security form,
which did show what I receive each month,only it was not a
SS 1099 form which Orange County wanted.
I was now informed I needed my employers to verify the
amount they paid me during the year 2016 and sign their name.
Getting one of back took longer,as he was in Europe.
A"good cause"letter was now needed as well,but it was not
included in their mailing. I did receive one shortly after calling to
ask about it
I hope that I have included all that is required and I apologize
for my lateness.
Suzanne Lutz
' Ifella4C441
1. Signed my name on application
2.Employers verification letters
3. SS 1099 benefit statement
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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: 101 t (p I I-4
To Whom It May Concern:
I,MINT NAME) Yv-0 O ' € Pnv -k ,
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 20 I 1
on Tax Abstract or Parcel Identification Number(s)(PIN)#
983-5 - 1934 .
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: h.
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How did you find out about the program(s)? 0'6-1'\—U')-.b/w- d 1 . ,
Thank you,
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(Signatur
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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: l 0 i 2-5 l )-0 11
To Whom It May Concern:
I,(PRINTNAME) "Ri✓rii(ti W tsl- -'.V-' el-Sib/IA/1%d - iY C,-S L‘ --C-- ,
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 20 (-7
on Tax Abstract or Parcel Identification Number(s)(PIN)#
9 S-°) 0 2_t--(t S).010`t 1 .
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 re quest.
Please explain:
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How did you find out about the program(s)? uuC/(- S pr05-'G441— 6i',+lec / .7 7 V.
Thank you, ��p
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(Signature)
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