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Home My WebLink AboutAgenda - 02-06-2018 8-d - Applications for Property Tax Exemption ExclusionORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 6, 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 four untimely applications for exemption /exclusion from ad valorem taxation for four 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. 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 exclusion based on NCGS 105 -277.1 C, which allows for an exclusion of $45,000 for an honorably discharged Disabled American Veteran. Including these four applications, the Board will have considered a total of forty -nine (49) 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 $3,502.97. 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 -010 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) CI BOCC REPORT - REAL /PERSONAL FEBRUARY 6, 2018 NAME ACCOUNT NUMBER BILL YEAR ORIGINAL VALUE TAXABLE VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Baxley, Joe T. 210249 2017 290,300 245,300 413.42 Late application for exemption G.S. 105 -277.1 C Veteran Exemption Chavious, Janice M. 114069 2017 139,100 69,550 (646.26) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) Ragland, James 161434 2017 51,800 41,790 88.77 Late application for exemption G.S. 105 -277.1 Homestead Exemption Sparrow, Sharon 1 30831 2017 304,300 152,150 (2,354.52) Late application for exemption G.S. 105 -277.1 (Homestead Exemption) (3,502.97) 1 Total *Circuit Breaker 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. January 5, 2018 thru January 17, 2018 R FILED 5 DEC 20 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: 2p Oz- — i 7 To Whom It May Concern: I, (PRiNTNAME) wish to be considered for Property Tag Exe&ption, Exclusion or Deferral for the tax year. on Tax Abstract or Parcel Identification Number(s) (PIN) # R0 "f`��' 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. P, lease explain:] Z How did you find out about the program(s)? �Vf4 X f AN 02 2018 tr sz ?'O MIMSTUNTy �TION 4 .yorrh Car Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: IJCJ n , I o To Whom It May Concern: I, (PRINT NAME) wish to be considered for Property Tax Exemption, Exclusion or Deferral for the tax year .K �A6P7 on Tax Abstract or Parcel Identification Number(s) (PIN) # q �fC�6g I a I 5,v 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)? r Gt S tc J Cl- — ,) P— A oA J1C i, (/MA fixes. Thank , ( gnature) i rl FIL-Ej -) DEC 22 2017% u sa T.gX�NGEC US7, 1►7 TRA?TpN e fh Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: a- 2Z' 17 To Whom It May Concern: I, (PRINT NAME) S��? wish to be considered for Property Tax Exemption, Exclusion or Deferral for the tax year. 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: j 1 B . How did you find out about the program(s)? Thank you, (Si a re) Date: AIQn$ uu�� sz rporfr C6, -0 Request for Tax Relief Late Application Filing To Whom It May Concern: FILET) DEC 2 9 2017 ORANGE COUNTY TAX ADMINISTRATION wish to be considered for Property Tax Relief Exemption or Exclusion for the year on Parcel Identif.cationNumber (PIN) # In accordance with North Carolina General Statute 105- 282.l(al), I submit the reasons) 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 property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. I was not aware that this exemption was available to me. I just found out about the Property Tax Relief Program. Other (please explain) YOU, (Signature) - r How slid you leam of this exempti0n`1