HomeMy WebLinkAboutAgenda - 11-01-2018 8-d - Applications for Property Tax Exemption Exclusion 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 1, 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 ten untimely applications for exemption/exclusion from ad valorem
taxation for ten 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.
Six 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 applicants are applying for Circuit Breaker exclusion based on NCGS 105-277.1B which
allows for tax relief based on income. The Circuit Breaker exclusion is a tax deferral program.
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.
One of the applicants is applying for exclusion based on NCGS 105-287.2 which allows for
changing the appraised value of real property in years in which general reappraisal is not made.
Including these ten applications, the Board will have considered a total of thirty untimely
applications for exemption of 2018 taxes since the 2018 Board of Equalization and Review
2
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.
NCGS 105-282.1(a1) permits approval of such applications 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 $13,129.53.
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-2018-069
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
NOVEMBER 1, 2018
ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Alston, Mary A. 13085 2018 92,500 47,482 (434.01) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Bose,Allen Stiglitz 293888 2018 244,800 244,800 (1,674.82) Late application for exemption G.S. 105-277.1 B(Circuit Breaker)
Hardmon, Helen 231214 20181 96,200 48,100 (560.79) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Hogan, Miriam 272936 2018 170,100 85,050 (1,250.57) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Kirshner, Marcia 2996962 2018 589,600 294,800 (4,854.17) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Lloyd, Jo Ann A. 320517 2018 166,100 121,100 (594.18) Late application for exemption G.S. 105-277.1C(Disabled Veteran)
Reese, Julie 12239 2018 218,700 109,350 (1,035.76) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
Riley,Valler R. Hiers 1066602 2018 14,100 14,100 (131.32) Late application for exemption G.S. 105-278.2 (Burial)
Sanders, Sara 86960 2018 247,500 247,500 (2,279.19) Late application for exemption G.S. 105-277.1 B(Circuit Breaker)
Shields, Clara Sue 268620 2018 76,100 41,835 (314.72) Late application for exemption G.S. 105-277.1 (Homestead Exemption)
(13,129.53) 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.
September 13, 2018 thru October 11, 2018
[E D
EOrange 2 6
MARYALSTQN 3011(1 y Tax f
3722 OLD GREENSBORO ROAD
CHAPEL HILL,N.C. 27516
SEPTEMBER 26,201$ SEp 2 6 2018
51' Counbi Tax
ORANGE CO. TAX ADMINISTATION
228 S. CHURTON ST.,SUITE 200
P.O.BOX 81$1
HILLSBOROUGH,N.C. 27278
ATTN: SHAVONDA MCLEAN
RE: 2018 APPLICATION FOR PROPERTY TAX RELIEF
I AM NOT ABLE TO KEEP UP WITH ALL OF MY BILLS DUE TO MY LOSS OF
MY HUSBAND 5 YEARS AGO&MY FAILING HEALTH. EACH MONTH I
STRUGGLE TO BUY FOOD,PAY ELECTRIC BILL,PERSONAL ITEMS AND
MEDICINE. MY MOBILITY IS LMTED. THE DOCTOR'PRIED TO GET ME TO
TO TAKE RADIATION&CHEMO FOR MULTIPLE MYELOMA BUT I CAN'T
AFFORD THE TREATMENT NOR THE MEDICATIONS. I EXPERIENCE PAIN
DAILY IN MY BACK AND KNEES. I AM STILL INDEPENDENT AS MUCH AS
POSSIBLE AND I TRY NOT TO BOTHER MY SON. HE HAS A HOUSEHOLD TO
TAKE CARE OF HIMSELF.HIS WIFE AND HIM ARE GOOD FOR CARRYING ME
WHERE I NEED TO GO WHICH IS TO THE GROCERY STORE,DOCTOR
APPOINTMENTS OR TO THE BAND.IF I LIVE TO SEE JANUARY 11, 2019,I WILL
BE 87 YEARS AND FEEL BLESSED TO BE A MASSIVE HEART ATTACK
SURVIVOR SINCE 2007.
I WOULD COUNT IT ANOTHER TRUE BLESSING IF YOU CAN SEE FIT TO HELP
ME TO SOFTEN THE BLOW OF ALL THESE BILLS I AM TRYING TO PAY THE
BEST I CAN.
THANKS IN ADVANCE,
MARY ALSTON
6
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Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
Date: Cl' 10 'ao 4
To Whore It May Concern:
-wish to be considered for Property Tag Exemption,Exclusion.or Deferral for the tag year Q
on Tax Abstract or Parcel Identification Number(s)(PIN)€t
3
In accordance with North Carolina General Statute 305-282.1(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.
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Please explain;
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How did you find out about the prog-ram(s)7
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(Signature)
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AUG 17 2618
grange County Tax
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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,(PR1NTNAAM)
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tag year
on Tag 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.
Please explain;
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How slid you find out about the program(s)? /b'D ., LO&V Ste— f
Thank you,
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]FILED
AUG 17 2018
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OAANGV COUNTY
TAX ADMINUTRATION
0176 aCnq�t���4
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,(PRiNTNAME)
wish to he considered for Property Tax Exemption,Exclusion or Deferral for the tax year i
on'pax 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:. r
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How did you find out about the program(s)?
Thank you,
(Signa re
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`I- AUG - 9 2918
Grange County Tax
Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
A �
Date-
To Whom It May Concern:
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 9&/19
on Tax Abstract{or Pareel 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.145-282.1(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,
(Signature)
10
FILED
sz
OCT 10 2018
ORANGE COUN'T'Y
a TAX ADMINISTRATION
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Request
Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
Date: U
To Whom It May Concern:
I,(rtmwravnxE) M A 1. wish to be
considered for Property Tax Exemption,Exclusion/ [or Deferral for the tax year on Tag Abstract or Parcel
Identification Number(s)(PIN)#j � � 1 k � _____ . 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 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 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:
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How did you find out about the program(s)?
Thank you,
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SEP 10 2018
l Orange County fax
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Request for Approval of
Property Tax 'Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
Date: Oq 02 1 f}
To Whom It May Concern:
L{PRINT NAME} 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)#
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.
Plc se explain:
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How did you find out about the program(s)? �0 4 6 W EE � � TTCCIL d
Thank you,
(Signature)
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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
To Whom It May Concern: J
-wish to be considered for Property Tax Exemption,Exclusion or Defer- for the tag year '0
on T Abstract or arce Identification Number(s)(PIN)#
In accordance with North Carolina General Statute 105-282.1(al),1 submit the reasons)set forth below for
consideration as demonstration of good cause for failure to matte a timely application. An untimely
application approved under G.S.105-292.1(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 ex p��
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{'Signature} .
13
FILED
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AUG 0 9 2018
ORANGE COUNTY
TAX ADM1NLSTRXrj()N
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,QeRINTNAM)
-wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year
on Tax Abstract or Parcel Identification Number(s)(PIN)
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In accordance with North Carolina General Statute 105-282.I(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 Med. If additional space for
explanation is needed,please submit an attachment with this request.
Please explain:
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Hojv did you find out about the program(s)?
Thank you,
(Signature)
14
(rop � FILED
r
OCT 012M
,7 5 .
ORANGE COUNTY
a 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:
L(FRMT ,
-wish to be considered for Property Tag Exemption,Exclusion or Deferral for the tag year
on Tag Abstract or Parcel Identification Number(s)(P)N)j f#
In accordance with North Carolina General Statute 105-2811(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:
Ewa-.
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Haw did you find out about the program(s)7
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Thrr//aafni!,k you,
(Signature)