HomeMy WebLinkAboutAgenda - 12-04-2000-8dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION Ar;ENDA ITEM ABSTRACT
Meeting Date: December 4, 2000
Action Agenda
Item No. ~_
SUBJECT: Late Application for Property .Homestead Exemption
DEPARTMENT: Assessors Office PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
John Smith, ext 2101
Exempt Status Resolution
Letter
Application
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968.4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: Ta consider a late application for granting homestead exemption far the 2000 tax
year for Ms. Cora Fuller, tract # 350509.
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. Cara Fuller 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 bled.
Ms. Fuller 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 $191.$0.
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
Cotrurussioners 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 Boazd of Commissioners for the County of Orange, North
Cazolina, 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 ,
2000.
Clerk to the Board of Commissioners
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FOR LANDOWNERS ONLY
j NEW CONSTRUCTION OR IMPROVEMENTS made to your Real ARE THERE~d,081~ OMES LOCATED ON THIS
Property during the preceding calendar year. LAND? Yes~.l N0~ NUMBER
(DESCRIBE IMPROVEMENTS) iF'YES' UST OWNERS' NAMES AND ADDRESSES BELOW
ESTIMdTE~ D CpNSTRUC- V /,
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PROPERTY TAX F ~y/ p ~,,,,.S.~vL1Z.i
PERSONS: G.S. 105- ~ ~ r~`~ ` _ ~
f$20,Qf~flin assessed
65 or older or totally
exceed 15 thousand d.
home occupied by the ~
InClude3 dll money recen
lineal ancestors, or lineal dt:r.o.,~.~.-..
If this application is based upon total and permanent disability, attach a certilidate that
certifies that you ' ~ totally and permanently disabled from a phwsidarl licensed as a
metlical doctor i. Carolina of ~ !>~varr^9nral a• --~~ ^ter± .:~ --^'~p such
determination.
(1) IB Ine properly listed an Ihl8 a65~'nee, ::„rr pertrlpneOl rgJpi~enW-il ((,.n
(2) What le your dale pf birth? -~ ~ ~_'~~/ ~/ YES NO
(3( Did your dispoeipla income Ipr the preceding calgnder year ( ~ (~'
exceed 315.0007
VES NO
Enter the total disposable income of claimant and sptw3e for Iha preceding Mender year.
Claimant~S_~I1_~/ / 7z Spousg $ Q~(~~G~,'~~~ Total $ ~ ~~~7
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