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Home My WebLink AboutItem 8-d - Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: October 16, 2018 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 eight untimely applications for exemption/exclusion from ad valorem taxation for eight bills for the 2018 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. Five 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. Three of the applicants is applying for exclusion based on NCGS 105-277.1C, which allows for an exclusion of $45,000 for an honorably discharged Disabled American Veteran. Including these eight applications, the Board will have considered a total of thirty-one (31) untimely applications for exemption of 2018 taxes since the 2018 Board of Equalization and Review adjourned on June 14, 2018. Taxpayers may submit an untimely application for exemption of 2018 taxes to the Board of Commissioners through December 31, 2018. 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(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 2018/2019 taxes due to the County, municipalities, and special districts in the amount of $8,002.61. 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 2018/2019 exemption. 3 NORTH CAROLINA RES-2018-063 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 2018 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 2018 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 , 2018. Clerk to the Board of Commissioners 4 Late exemption/exclusion application-GS 105-282.1(a1) BOCC REPORT - REAL/PERSONAL OCTOBER 2, 2018 ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Easter, Lillie Underhill 293981 2018 83,800 38,800 (356.26) Late application for exemption G.S. 105-277.1C(disabled veteran exemption) Farrar Trust(Alice B Farrar) 270205 2018 392,400 214,960 (1,629.25) Late application for exemption G.S. 105-277.1 (homestead exemption) Goynias,Jerry 270706 2018 398,200 199,100 (3,146.17) Late application for exemption G.S. 105-277.1 (homestead exemption) Johnson, Curtis W. 7613 2018 101,500 56,500 (661.68) Late application for exemption G.S. 105-277.1C(disabled veteran exemption) Parrish, Ronald E. 195470 2018 46,990 24,202 (209.23) Late application for exemption G.S. 105-277.1 (homestead exemption) Tate, Knox 284816 2018 324,300 279,300 (711.09) Late application for exemption G.S. 105-277.1C(disabled veteran exemption) Walker, Harold 253967 2018 238,600 164,640 (67274) Late application for exemption G.S. 105-277.1 (homestead exemption) Winstead, Pamela 204949 2018 136,200 69,091 (616.19) Late application for exemption G.S. 105-277.1 (homestead exemption) Total (8,002.61) *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. August 16, 2018 thru September 12, 2018 5 FILED AUG 2 12018 17 52 ORANG$COUNTY TAX ADMINISTRA`T'ION a 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: L{rxuvT rvAmE) 14-,# � 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, asp explain: � txv-" " ] //A ' 4 P IL How did you find out about the program(s)? n Cep f e � P - � t 9 V max Bak a pt ply r� ��p� Thai k you, " l qty� 0 t - (Signature) 6 • a �La yry FILED r 17 52 SEP 01 2019 ORANG£COUNW TAX ADMINISTRATION a"t4 C to 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,Q?RINT NAME) wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year +CJ on Tax Abstract or Parcel Identification Number(s)(PIN)# In accordance with North Carolina General Statute 105-282.1(al.)5 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. I05-282.2(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: Hoye did you find out about the program(s)? fir ` Thank you, (Signature) s s 7 FILED COO SEP 10 2018 t ORANGE,,0pNI l 17 sz TAx Ai1MI1VI TRATYON a orfb Cate Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: 10 )10 1 t6 To Whom It May Concern: I,(PRINT(+lAAM) C) �r i 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 (a1)applies only to the property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. IS additional space for explanation is needed,please submit an attachment with this request. Please explain: C f' @ iY. " kc, F r�, How did you find out about the program(s)? Thank you, (Signature) FILED 8 «iiQ �a SEP 65 2018 i7 52 ORANGE COUNTY TAX ADMINISTRATION 1loN caca1�� 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: 1 Ii(PRINT NAME) /4u, k L c> '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)#�N56 Please note that the deadline to submit a timely application Deadline is.June 1st of the tax year. 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 Ievied 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 Ew I I How did you find out about the program(s)? i i Thank you, (Signature) r'1 ' i I�� 9 FRED �tp��t • �'F4hr� AUG 14 2016 37 52 ORANGE C(UNTY rAX ADMMSTRnTIQN orf� QCdY°�,� Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: h To Whom It May Concern: I:(PRINT HANM) -wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tag year on Tax Abstract or Parcel Identification Number(s)(PIN)# 6 s 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 explain- . HoW did you find out about the program(s)? Thank you, i store 10 FILED AUG 08 2018 7r 52 ORANGE COUNTY TAX ADmimTRATION 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: Is(PRINT NAME) > wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year on�Tax (�Abstract,lorf Parcel Identification Number(s)(PIN)# In accordance with North Carolina General Statute 145-282.1(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: c r- �; j yn How did you find out about the program(s)? e? ° Thank y `uU, - a ( ignarture] 11 R4frA JUL 2 b 2018 C3�ar 9e County Tax it as "Parr°�1�� 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 2u i To Whom It May Concern: I,(PRINT NAME) /' j-'-d1d - wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year CJ 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 (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. Ply�ase explain: How did you find out about the program(s)? Thank ou, A-V ignature) FILED 12 AUG 2 9,2018 ORA-NGE(COUNTY TAX ADMINISTRATION r 17 52 Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to (Nuke a Timely Application Date.: + To Whom It May Concern. Ii WRIN f KiME) 1?o'__M0_j (I-- �fly'-K's t 0'j-1 wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year A24 on Tax Abstract or Parcel Identification Number(s)(PIN)# d 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 s 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. s Please explain: How did you find out about the program(s)? Thank you, (Signature)