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HomeMy WebLinkAboutAgenda - 01-23-2018 8-d - Applications for Property Tax Exemption ExclusionORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 23, 2018 SUBJECT: Applications for Property Tax Exemption /Exclusion DEPARTMENT: Tax Administration ATTACHMENT(S): Exempt Status Resolution Spreadsheet Requests for Exemption /Exclusion Action Agenda Item No. 8 -d INFORMATION CONTACT: Dwane Brinson, Tax Administrator, (919) 245 -2726 1 PURPOSE: To consider nine untimely applications for exemption /exclusion from ad valorem taxation for nine 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 1s` 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 exemption based on NCGS 105 -278.7 which allows for an exemption from property taxes for property used for educational, scientific, literary or charitable purposes. Including these nine applications, the Board will have considered a total of forty -five (45) 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. P NCGS 105- 282.1(a1) 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 $52,682.18. 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. NORTH CAROLINA RES- 2018 -003 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. votes: Upon motion duty made and seconded, the foregoing resolution was passed by the following 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. 2018. WITNESS my hand and the corporate seal of said County, this day of , Clerk to the Board of Commissioners 3 Late exemption /exclusion application - GS 105- 282.1(a1) BOCC REPORT - REAL /PERSONAL JANUARY 23, 2018 NAME ACCOUNT NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Briggs, Joyce Marie 1053641 2017 60,900 30,450 282.94 Late application for exemption G.S. 105 -277.1 Homestead Exemption) Chapel Hill Carrboro Childrens Museum DBA Kidzu 1066114 2017 159,926 0 (2,474.85) Late application for exemption G.S. 105 -278.7 (Other charitable, educational, etc.) Coble, Robbie 3203 2017 105,500 52,750 477.65 Late application for exemption G.S. 105 -277.1 Homestead Exemption) Duke University School of Foresty 1061857 2017 4,762,100 0 (44,249.43) Late application for exemption G.S. 105 -278.7 (Other charitable, educational, etc.) Gross, Kathy 298613 2017 95,300 55,556 369.30 Late application for exemption G.S. 105 -277.1 Homestead Exemption) Groves, Michael 162292 2017 202,500 101,250 (1,566.84) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Hallaman, Fred C. 180626 2017 49,100 24,100 231.12 Late application for exemption G.S. 105 -277.1 Homestead Exemption) Lowrey Jr., Herbert 192519 2017 360,600 180,300 (2,143.04) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Taylor, Billie R Parker 239415 2017 121,700 60,850 887.01 Late application for exemption G.S. 105 -277.1 Homestead Exemption) (52,682.18) 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. November 15, 2017 thru January 5, 2018 5 SLED Nov 17 2017 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: ' To Whom It May Concern: I, (PRINT NA wish to be considered for Property Tax Exemption, Exclusion or Deferral for the tax 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. How did you find out about the program(s) ?�� 6 FILED AUG 0 2 2017 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: 7/27/17 To Whom It May Concern: Lisa VanDeman, Executive Director of Chapel Hill - Carrboro Childrens Museum (KIDZU Childrens Museum) I, (PRINT NAME) wish to be considered for Property Tax Exemption, Exclusion or Deferral for the tax year 201612017 on Tax Abstract or Parcel Identification Number(s) (PIN) # Business Property Tax ( '� i' 4 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: Kidzu Children's Museum is a private, 501 non - profit children's museum serving ages infant through tween. How did you find out about the program(s)? Than you, (Signature) https:Hkidzuchildrensmuseum.org Bt4�ge t 141 f� Ir sz .lorrh (cation` °o 7 FILED NOV 27 2017 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: // °2 -7— /7 To Whom It May Concern: 7 I, (PRINT NAME) A � �% � Z 1 wish to be considered for Property Tax Exemption, Exclusion or Deferral for the tax year on Tax Abstract or Parcel Identification Number(s) (PIN) # �oQoZQ�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 (a1) 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 1 / / 7Z W How did you find out about the program(s)? (Signature) / E: ��, "le °v,�d DEC 112017 U sa 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: 1Z To Whom It May Concern: I, (PHrr•r NA_MrE) UN — Q(- , ~Nish to be considered for Property Tax Exemption, Exclusion or Deferral for the tax year 2 0k'—I on Tax Abstract or Parcel Identification Number(s) (PIN) # 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 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: W � 1,��c`r7� U�j tuts.) G. tL�A't' �t�Y.� Py_`� --c�L S�Z�..�.E1�1T C� •-('�i� How did you find out about the program(s)? P01(`t U (—'-F --jla gu L Tha k you, (Signature) .� x 7 AUG 02 2011 OR"GE COLWTV TAXAD?gjMST7ZAT ON Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: fi7 To Whom It May Concern: I, (PRINT NAME) 4 �� wish to be considered for Property Tax Exemption, Exclusion or Deferral for the tax year. on Tax Abstract or Parcel Identification Number(s) (PIN) # //0 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: / r.A'S h d 1 a tdc? 40' -� 4 -� /' / a a -� How did you find out about the program(s)? (/ h �Q�'f�S 'n Thank you l (Signature) ii[t; Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: 7/13/17 To Whom It May Concern: I, (PRINT NAME) Michael B. Groves wish to be considered for Property Tax Exemption, Exclusion or Deferral for the tax year 2017 on Tax Abstract or Parcel Identification Number(s) (PIN) # 9798398590 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 malie 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: My birth date is October 17, 1949. I was unaware of this program until June 8, 2017. On August 14, 2016, I underwent emergency surgery for an abdominal aortic aneurysm and lost a kidney. I have been unable to return to work for more than a few hours a week. My bills are much higher than my resources. I have struggled to pay my outstanding debts. 1 have paid all of my real estate property taxes to date. How did you find out about the program(s)? A friend who realized that I was in dire straits. Thank you, (Signature) 11 r DEC 0 7 2017 17 52 ORANGE COUNTY TAX ADMMISTRATION a h CaY °��� 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-! To Whom It May Concern: I, (PRINT NAME) wish to be considered for Property Tax Exemption, Exclusion or Deferral for the tax year on Tax Abstract or Parcel Identification Number(s) (PIN) # q818-14 310l Q9 LL-L 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 (a1) 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 e: How did you find out about the program(s)? Thank you, (Signature) 12 ®`°"se C04'�fti AIL Ir sz ��C z 8 20» O�GE ��ohth �aC °���a TAX Oo�TY n1?g TION Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: V z i ( B f-7 To Whom It May Concern: I, (PRINT NAME) 1 e I - r)UDYE wish to be considered for Property Tax Exemption, 3r on Tax Abstract or Parcel Identification Number(s) (PIN) # G -18-1 18 35t5b or Deferral for the tax year ?-0 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 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: (at-vo' 1 ab lc- How did you find out about the program(s)? �%� -E>} Thank you, (Signature) FILED 13 NOV 2 0 2017 ORANGE COUNTY TAX ADMINISTRATION �,�:g'i4 Rail v ,.� `_'`', L m 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/ I To Whom It May Concern: I, (PRINT NAME) wish to be co for Property Tax Exemption, Exclusion of Deferral for the tax yea 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,: How did you find out about the program(s)? Thank you, 7 (Si ture)