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HomeMy WebLinkAboutAgenda - 01-22-2019 8-d - Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 22, 2019 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. Eight 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 of the applicants is applying for exclusion based on NCGS 105-278, which allows for an exclusion of real property designated as a historic property by a local ordinance adopted pursuant to former G.S 160A-399.4 or designated as a historical landmark by a local ordinance adopted pursuant to G.S. 160A-400.5. This is a designation for a special class of property under authority of Article V, Sec. 2(2) of the North Carolina Constitution. One of the applicants is applying for exemption based on NCGS 105-278.4 which allows for exemption on real and personal property used for educational purposes. Including these ten applications, the Board will have considered a total of sixty 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 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 $43,618.58. 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-2019-005 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 2019. Clerk to the Board of Commissioners 4 Late exemption/exclusion application-GS 105-282.1(a1) BOCC REPORT - REAL/PERSONAL LATE EXEMPTION/ EXCLUSION JANUARY 22, 2019 ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Blaesser,Sirena J. 295489 2018 204,600 102,300 (963.56 Late application for exemption G.S. 105-277.1 Homestead Exemption) Ownership change,remaining owner is re-applying so there is no change to tax Cooney,Rayna 1054725 2018 284,200 153,475 - amount G.S. 105-277.1 (Homestead Exemption) Davidson,Elizabeth P. 226439 2018 343,544 183,894 1,452.18 Late application for exemption G.S. 105-278 Historic Martyn,John 260826 20181 10,270 0 (97.54) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Neems, Roy 278279 20181 80,200 49,200 284.64 Late application for exemption G.S. 105-277.1 Homestead Exemption) Overman,Terry 223668 20181 6,660 0 (62.73) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Seibel,Tracy 252451 20181 140,700 70,350 1,158.38 Late application for exemption G.S. 105-277.1 Homestead Exemption) Turner,Lewis W. 235783 2018 383,300 191,650 (3,028.45) Late application for exemption G.S. 105-277.1 (Homestead Exemption) Waldorf Education,Associaton of NC INC 1066756 2018 3,850,400 0 (36,571.1.a Late application for exemption G.S. 105-278.4 Educational purposes) Ownership change,remaining owner is re-applying so there is no change to tax Williams,Linwood 1 294738 2018 105,100 45,679 - amount G.S. 105-277.1 (Homestead Exemption) 43,618.58 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. November 14, 2018 thru January 3, 2019 5 f� FILED u DEC 2 0 2018 � ®RANGE CO O"jh Cato rAX ADMn STRAnON 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) wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year on Tax Abstract or Parcel Identification Number(s)(PIN)# z 2 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: • * -c�Z/ �' � Gam. GllLt- �J� n • Gil +5��''� �L �- tu'�-�� How did you find out about the program(s)? j/l Thank you, (Signature) lJ I I III 6 r;. l' Orange County Tax 17 52 I �N Cava I' Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application I Date: t •20/g I To Whom It May Concern: I �f� J.4— i2E �(PRINTNAME) I wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year r u 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 I 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 Please explain: , (testy w h o A2 7,bm T40- MY yPOU'-'e. a'_� LD - ptiUkL6 _ 72L�fP q �,e`d a7­k- %Zyn e-�2l `/Y, met 7 d,, t lw� 1 ,'��Pi How did you find out about the program(s)? Fi�l+� �Y mA ��n �i'D u�� h 74j r4-X -4,,/)t I Thank you, (Signatu e) i' F- Hub Nov 02 2018 ORANGE COUN I TAX ADMINIST.R,%T(ON Jt S2 Request for-Approval of Property Tax-EE tern on,ftclutslon tor.Defotral Moto Showing af-Good Cause for Failure to Maka.a Timely Application ]Sate:-. l b .2o)8 'Ib WbmItMay Conte:. f �; ��7�'awbe fT, The•/n sc v,, 50-„ w6h to*0Asldefed lbr kruperty TxxIIumpdon,Zxtlusiea or De eml for tbba tax oft.Tax Abomd.0 Parcd ldentlfkxt0 itiTum€0(#)(PIN}-.# i -Ins ordiinee*f&:*orth Ga ei#erd Stdtate106-MIW) 1 sabmit the OWAW sot-.fol tid-W for t saasidev tfioa as enaanstraHon af:goocl rseFe for#dkm t9 am"tt timetyapplica►tiioa; Au nnthnely i -appllattepn approved>t�ndet�is.�195-�82.1.Ea1}ap@Ik;ii9�►to�t�-pnoperxy ta*es:tevie�t by:lLt coaniy iqr. , noic pality is the cn trdgY year is Which ttu nmfiW,y apgfimtion is fk& If-addiiflonal spxee for eailibnatioo is aeWed;plea3e suli�nit as attach=mt xveli tdc-r6gitetL. i tI'Icaat espbt• . { LvAS Yu-4-A Of 17 e d y, Hof did you find.ant-ataoyt the progrx**.- tCil w�� A waffe- P p 8 ILL {aoS6Q ` �o4h�� DEC 2 7 2018 17 52 ORANGE COIJNTV `rA.X AAMINISTRATION 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: -PRl To Whom It May Concern: I,(PRINT NAME) [/ !/'J , wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year on Tax Abstract or Parcel Identification Number(s)TIM# In accordance with North Carolina General$tatute 105-282.,1(al),I submit the reason(s)set forth below for consideration as demonstration of ggod cause fqr failure to make a timely application. An untimely application approved under G.S. 105-28�.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, i (Signatuye) 9 FILE DEC 2 7 2013 u 52 ORANGE COUNTY TAX ADMINISTRATION a Cato Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application 1 Date: To Whom It May Concern: I,(PRINT NAME) wish to be consider d for Property Tax Exemption,Exclusion or Deferral for the tag year on Tax Abstract or Parce Identification Number(s)(PIN)# /5�zW 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: How did you find out about the program(s)? Thank you, (Signature) 10 FILED ®t¢02 ' co4ry NOV 19 2018 ORANGE COUNTY TAX ADMINISTRATION IT a �N 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) wish to be considered or Property Tax Exemption,Exclusion or Deferral for the tag year on Tax A str ct or Pgrgel Identification Number(s)(PIN)# a�a?�GC/!j� 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: i( How did you find out about the program(s)? Thank you,, r2�i;�?lyYJG�� (Signature) i 11 �pegt fop G— � 2%01C8 tyTV,r 52 O Orange Tax x� e �orrh scar°��c Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: I a o1(p To Whom It May Concern: 11(PRINTNAME) C �` hn ��) �{'� ,wish to be considered for Property Tax Exemption, Exclusion or Deferral for the tax year dp) on Tax Abstract or Parcel Identification Number(s)(PIN)# j 77 1`?3 6760 Please note that the deadline to submit a timely application Deadline is June ist 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:-~ t�Df knno n�6 U � 4-A15 QrD er+ -ha re /IeIf' r. cen-F1 F v I+ cited -hold r1le- G h 6 U I cI h d 1 S he- J 0 I )G /77 e w ,�y� I How did you find out about the program(s)? I � / Gose {'l)of7o tr +old me- OW U�- 1T, Thank you, (Signature FILED 12 age Ca"ry� DEC 2 7 2018 f ORANGE COUNTY 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: 1 ,2 7/ 1 o To Whom It May Concern: I,(PRINT NAME) ,/—P G✓( s (�v iti/rf/ , wish to.be considered for Property Tag Exemption,Exclusion or Deferral for the tax year .2 i� 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 expla' 4T How did you find out about the program(s)? Thank you, (Signs e _ v 3/E J D December 3, 2018 DEC €! 7 2018 �:o anf�r l',O4�it:',f Tar. I EMERSON Waldorf SCHOOL _Dear Sir/Madam, We operate a small non-profit school and have had a property tax exemption on our school buildings and grounds for many years. Our legal name is the Waldorf Educational Association of North Carolina, Inc. We operate as Emerson Waldorf School. We have several different parcels which make up the school grounds. The main portion of the campus consisted of 2 parcels, PIN#9871645632 and PIN# 9871647391. One parcel was mostly surrounded by the other parcel. There is a driveway leading to a parking lot in the interior parcel. In 2017, the state wanted us to install a street sign on the driveway because they believed that it was a street to reach the interior parcel. After some discussion, it was decided that we should combine the two parcels and re-record the plat in order to eliminate the problem of our driveway being designated as a "street". The new combined parcel is PIN#9871646437. We did not know that combining the parcels would change their tax status. The property tax bill we received was.quite unexpected and we did not receive it until August of this year. We spoke with the Orange County Tax Office who said the new PIN number had triggered the tax assessment. I We are asking to have our property tax exemption reinstated. Attached are copies of our IRS 501(c)(3) letter, our bylaws and our charter. Thank you for your help with this matter. I Sincerely, Y ry Ka ros Director of Administration I 6211 New Jerich'o'Road, Chapel Hill, NC 27516 p. 919.967.1858 J. 919.967.2732 www:emersonwaldorf.:org, 14 ®tpa�e ` �o4ry FILED f� Nov 19.201$ sz ORANGE CO UNTY TAX AD11iUVISTI2A IOT 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: tJ S To Whom It May Concern: � r I, 1uNz NAME I cr ) wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tag year on Tax Abstract or Parcel Identification Numbelr_s)(PIN)# G 3 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: 1_/W t - DC/- 42 Q � CA J Hoye did you find out about the program(s)? � � 1Y ' �✓►� Than (Signature)