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HomeMy WebLinkAboutAgenda - 12-03-2018 8-d - Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 3, 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 nine untimely applications for exemption/exclusion from ad valorem taxation for nine 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. Seven 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 applicant is applying for Circuit Breaker exclusion based on NCGS 105-277.113 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 105-278.3, which allows for exclusion from property taxes for property used for a religious purpose. Including these nine applications, the Board will have considered a total of fifty 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. 2 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 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 $16,935.26. 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-2018-080 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(al) BOCC REPORT- REAL/PERSONAL LATE EXEMPTION/ EXCLUSION DECEMBER 3, 2018 ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT NOTES Baker,Elizabeth Diane 176713 2018 241,800 241,800 (577.62)*Late application for exemption G.S.105-277.1 B(Circuit Breaker) Bennett,Elizabeth(Betty) 16545 2018 180,900 116,200 (612.84)Late application for exemption G.S.105-277.1(Homestead Exemption) Chatowsky,Judi 278347 2018 254,900 127,450 (2,098.59)Late application for exemption G.S.105-277.1(Homestead Exemption) Clark,Vertie 18469 2018 130,500 65,250 (749.72)Late application for exemption G.S.105-277.1(Homestead Exemption) Curry,Michael B Trustee ETAL(The Episcopal Church of the Advocate) 1066728 20181 850,100 0 9,789.75 Late application for exemption G.S.105-278.3(Religious purpose) DeBarr,Cynthia 251982 2018 180,100 128,488 (473.90)Late application for exemption G.S.105.277.1(Homestead Exemption) Hayes,Brenda M 210654 2018 44,800 19,800 (236.80)Late application for exemption G.S.105-277.1(Homestead Exemption) This decision will supercede the decision made November 1,2018 for this property to be approved for Circuit Breaker.On October 30, 2018,taxpayer called to request the change in the tax assistance Sanders,Sara 86960 2018 247,500 123,750 1,634.00 Late application for exemption G.S.105-277.1 Homestead Exemption) program. Staley,John 151397 2018 208,600 125,634 (762.04)Late application for exemption G.S.105-277.1(Homestead Exemption) (16,935.26)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. October 12,2018 thru November 13,2018 5 FILED ®t4rges ��4'� r OCT 302018 17 52 ORANGE COUNTY TAX ADMINISTRATION z�orrb aco�`°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: O 0 To Whom It May Concern: I,(PRINT NAME) G I;2 P�j$�h- (a/4e 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: Q N o-� e How did you find out about the program(s)? �,j Al I /11 c PJ Thank you, _ nn (Signa6re) r � 6 FILED ®tp°gQ � �o4ry� f SEP 2 0 2018 u sz ORANGE COUNTY s TAX ADMINISTRATION 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: I,(PRINT NAME) E L 1z-z_ 8 G 7W 1 ,j3 E 0 •\+ r= wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tag year 26-1 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(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: • JVU?. /S„w,9�� o� ,���,DL /o�l� � ,�.}-�L,7',�l /�SCI�S. How did you find out about the program(s)? Thank you, (Signs re) 7 �t4"ge 7 �o4ry� �iL zr 52 OCT 2 9 2018 o�,cE 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: V c-�• To Whom It May Concern: I ME �� S k ,wish to be (PRINT NA ) considered for Property Tax Exemption,Exclusion or De erral for the tax year 2-o i S on Tax Abstract or Parcel Identification Number(s)(PIN)# 10 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 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: LA �ecsr,e n ry r GLr,d -t r 0'I SG-6t � � - Df�.� bC Cdr+ �{-}Ccl 0 l . How did you find out about the program(s)? " r CY tG-, I s'` �M r Thank you, (S' nature) 8 u 52 gWOC COXJNT V .L ITUST ATION Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: 101'r-1 av l p To Whom It May Concern: I, ,.TNANX wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tag year O 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. Please explain: How did you find out about the program(s)? Thank yo/u,�� / (Signature) OCT 10 2018 °,,�� Orange County Tax u sz 0 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 It(£RL*IT iYAME) wish to be considered for Property Ta Exem tion Exclusion or Deferral for the tax year 1 U on Tax Abstract or Parcel Identification Number(s)(PIN)h C)1 0 %31 3 `� f I i 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. i l Please explain: A c� 'P�. c 4 I fl M 4 i c�� t� 2.e e v��rrl . r I ho a � o� 5��vc L�oLuc a-6�� b 0.h Q.�1Cl Qin � Tt (� � C' ?J OI CA e, , �� o rQSu`�� q YAW -�a� WaS-3� Vl2W ��� t�SS �vt�I Et'1� ©Wt How did you find out about the program(s)? T�'►r � ct�. e o t.�y e r S�`{� O✓1 l.J� E" T)A Thank you, I (Signature) d rq ��ti W Q O.f n, V�6W app -( I (' 1 1 Ln 10 c�a�e �o4ry FILED ® f� NOV 12 2.018 Okq,-NG;. COUNTY TAX ADMINISTRATION o- "t# (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: To Whom It May Concern: I,(PRINT NAME) 1 wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tag 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— O-� A i S �(2t11�T10r! Hoye did you find out about the program(s)? Thank you, (Signatu ) ' 11 ®�ppSKf ` �o4h� FILED OCT 18 2018 77 52 ORANGE COUNTY TAX ADrqINISTRATION a O"th Cats Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date:J To Whom It May Concern: I,(PRINT NAME) / ! wish to be considered for Property Tag Exemption,Exclusion or Deferral for the tag yearly/'7 10y� 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(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: Hoye did you find out about the programs)? �Gj%ll�{(. T nk you, (Signature) 12 FILED Co" .1 AUG 09 2018 ORANGE,COITNTY u TAX ADMIMSTRATION a �O�r4 far°t�� Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: 1 To Whom It May Concern: I,(rMT xnME) �GIC GL VYlP�� wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year I P on Tax Abstract or Parcel Identification Number(s)(PIN)# G�a � 3�S' oiC a 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(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: �� - ic% �e K's How did you find out about the program(s)? ► �Y\ Thank you, (Signature) 13 ©t4�¢e �okhL FILED . 1I 52 OCT 2 3 2018 p ORANGE COUNTY TAX ADMIMI STRATb R7 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 Concerns I,(PRINT NAME) wish to be considered for Property Ta 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. Please explain: L was nod- a tlarc. t—�A t5 zurAAson waa,ava;labl-e, +6 me, How did you find out about the program(s)? Rc jx Lee Thank you, (Signa r