The URL can be used to link to this page

Home My WebLink AboutAgenda - 11-21-2000-8dr ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 21, 2000 Action Agenda Item No. ~~ SUBJECT: Late A lication for Pro a Homestead Exem tion DEPARTMENT: Tax Assessor PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT; John Smith, ext 2101 Exempt Status Resolution Letter TELEPHONE NUMBERS: Application Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider one late application for granting homestead exemption for the 2000 tax year. BACKGROUND: North Carolina law provides for the exclusion of a portion of the value of certain real and personal property from taxation, provided that the owner meets certain income and age provisions. NCGS 105-277.1 excludes from property taxes the first $20,000 in assessed value of certain property owned by N.C. residents aged 65 or older or totally and permanently disabled whose disposable income does not exceed $15,000. This exclusion covers real property or mobile homes occupied by the owner as his or her permanent residence. Applications for this "homestead exemption" must be filed prior to April 15~' in the tax year for which relief is sought. Ms. Susie J. Watson filed an application for homestead exemption after April 15, 2000. NCGS 105-282.1(a)(5) does allow some discretion for untimely applications for homestead exemption. 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 subdivision applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. Ms. Watson can be approved for 2000 based on the above referenced general statutes. The opinion of the Assessor is that the above referenced applicant meets all eligibility requirements and the letter provided satisfies the "good cause" requirement of NCGS 105-282.1(a)(5). FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of this homestead exemption application will result in a reduction of 2000 taxes due to the County, municipalities, and special districts in the amount of $241.40. RECOMMENDATION: The County Manager recommends that the application for 2000 homestead exemption for the above referenced applicant be approved. NORTH CAROLINA ORANGE COUNTY EXEMPT STATUS 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 Assessor has determined that the applicants could have been approved for 2000 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 2000 are so approved as exempt. Upon motion duly made and seconded, the foregoing resolution was passed by the following votes: Ayes: Commissioners Noes: I, Beverly A. Blythe, 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 Boazd, and is a true copy of so much of said proceedings of said Boazd 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 , 2000. Clerk to the Board of Commissioners 4 9 Fieldstone Ct. Arden, North Carolina 28704 Essie W Thompson oct. i s, 2000 Dear Sirs: Per your request, please accept this letter as an explaination why homestead exemption was not applied for by me before April 15th. My mother, Susie J. Watson, has previous been physically and mentally able to handle her own business affairs. Within the last 2-3 years she has not. I was not aware that this service was available to the elderly, and frankly I am learning as I go in my quest to take care of my mother(84yrs). Her mad. was subsequently forwarded to her at my home and upon reading the taxes I realized that this certainly seemed to apply to her. I have enclosed a copy of her statement of earnings . No income tax was filed because of her income. I hope that l have given you the information that you need. Thank you for any help that you can give. ~~~ i 1 .. NpTES IF NEEDED NEW CONSTRUCTION ~p I~~pRnue~ar_~ITO _ _, r Property during the pracE ~~ ~ S~ ~ 2 S , ~2-~ aS~~ G~- ~r~Q~ U ~ ~- - ~~J ESTILIATEO CONSTRUCTION COST WHE PROPERTY 7AX RELIEF FOR ELDERLY qND P N N I p PERSONS: G.S. 105-277.1 excludes from property taxes the first 20 thousand dollar9 L$20~01 in assessed value of Certain property owned by Ntlrtn Carolina resitlents aged d5 or alder or totally and permanently disabled whose dispgsible income dges not exceed 15 thousand dollars fg750001, The exclusion covers real pproperty or mobile home occupied by the owner es his or her permanent residence. Disposable income includes all money received other than gifts or inhentanCes received tram a Spouse, Ilneal anCe5tdr5, pr Ilneal deCendaOlS. If this application is based upon Igtal and permanent disability, attach a certificate that certilies that you arB totally and permanently disabled from a physi(9an licensed as a medical doctor in Noth Carolina or a govammental agency authonzed to make such determination. APPLLCATION 117 Is me property listen an mrs abstract ydru pennanent rasreence? ( ~) ( ) j2)'Nhat is ywrdale al 6~nh? ~~' ~ y YES NO 171 did your maposrtxe irwomo Idr 1ha pr ceding colander year ( ~ ( exceed ,l;_ano. VES NO Enter the total disposable income of claimant and spouse for the preceding C711endar year. Clamant 5 ~ Spouse S Total $ r ~~ •_ ~~ f r , ~ SIGNEO ~~~'~Y/L-fir ~ 1 ~-~" ~ DATE ~ ~ L,: j r ~ ~ S .~ I S :~.~; GIVE NAME pF LANDOWNER, IF YOU RENT! OR NAME OF MOERE PARK! OR APT NAME ADDRESS CITY/STATE Z1P ADDITIONAL LIS I INV SrACE ITEM MOOEI VE4R MAKE NP ._._ ST'!LE ~- ~l T. ~. lJC1 ~ C~ VEHICLE 10. NUMBER - ~ ~~~~, ~_~ 5