Loading...
HomeMy WebLinkAboutAgenda 09-03-19 Item 8-d - Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 3, 2019 Action Agenda Item No. 8-d SUBJECT: Applications for Property Tax Exemption/Exclusion DEPARTMENT: Tax Administration ATTACHMENT(S): INFORMATION CONTACT: Exempt Status Resolution Nancy T. Freeman, Interim Tax Spreadsheet Administrator, 919-245-2735 Requests for Exemption/Exclusion PURPOSE: To consider nine untimely applications for exemption/exclusion from ad valorem taxation for nine bills for the 2019 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 1st 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 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 105-278.3, which allows for exclusion from property taxes for property used for a religious purpose. 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. Two of the applicants are applying for exemption based on NCGS 105-278.6 (8), which allows an exemption of a nonprofit organization providing housing for individuals or families with low or moderate incomes. 2 Including these nine applications, the Board will have considered a total of nine untimely applications for exemption of 2019 taxes since the 2019 Board of Equalization and Review adjourned on June 27, 2019. Taxpayers may submit an untimely application for exemption of 2019 taxes to the Board of Commissioners through December 31, 2019. Based on the information supplied in the applications and based on the above-referenced General Statutes, the application 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 2019/2020 taxes due to the County, municipalities, and special districts in the amount of $6,973.44. SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated with this item. ENVIRONMENTAL IMPACT: There is no Orange County Environmental Responsibility 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 2019/2020 exemption. 3 NORTH CAROLINA RES-2019-051 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 2019 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 2019 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 SEPTEMBER 3, 2019 ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT TYPE NOTES Bernard E.Lloyd Property Trust 312027 2019 203,742 113,458 (895.25) Late application for exemption G.S.105-277.1(homestead exemption) HE omm u nity Home Trust puchased property from a p- e p Community Home Trust Self-Help Venture 267522 2019 0 0 Late application G.S.105-278.6(low-or moderate income housing) BUS 5/1 312 0 1 9 and would like to continue the use of the exemption Empowerment 230480 2019 191,300 0 (3,087.00) Late application G.S.105-278.6(low-or moderate income housing) BUS Godwin,Frances(Virginia) 11299 2019 138,800 69,400 (665.82) Late application for exemption G.S.105-277.1(homestead exemption) HE Jordy,Lisa 287114 2019 226,700 173,033 (502.32) Late application for exemption G.S.105-277.1(homestead exemption) HE McCauley,Homer T.Jr. 14338 2019 122,900 80,320 (422.22) Late application for exemption G.S.105-277.1(homestead exemption) HE Piney Grove Missionary Baptist Church,Inc. 312571 2019 17,500 0 (167.89) Late application for exemption G.S.105-278.3(religious purpose) BUS Tandy,Pamela 1 3234231 20191 96,9001 48,450 (815.75)1 Late application for exemption G.S.105-277.1(homestead exemption)I HE Workman,James 1 1043301 20191 266,0001 221,000 (417.19)1 Late application for exemption G.S.105-277.1C(disabled veteran) VA (6,973.44)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. May 15,2019 thru August 17,2019 5 Lr 0" FILE V 52 AUG 019 0 ORANGE COUNTY Orth Cato 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: 91-7LI To Whom It May Concern: 1)(PRINT NAME) &S L1011al wish to be considered for Property Tax Exemption,Exclusion I for the tax year w on Tax Abstract or Parcel Identification Number(s)(PIN)# 9-7 40?-04440 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 tinder 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/) FILED 6 MAY 2 4 2019 ORANGE COUNTY tIASI ' �"ca4� TAX ADMINISTRATION f u sz Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application ) 4 [ Date; 1 ti To Whom It May Concern: i i Ii(PRINT NAn.) 6elici Cfl/P)A1 c N �4 LIE�q -rut7 -, wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax years/� 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 c t municipality in the calendar year in which the untimely application is filed. If additional space for i explanation is needed,please submit an attachment with this request. [ Please explain: d Cn-c hy3�P� i'Se a.� S�!3/i�j s �w SL l j t 4-- 4z, /t TihltJl 12191 A VI/ii. At-4-0 141P How did you find out about the program(s)? . f TThBkK you, (S gnature) Er 2 3 2019 Coin;. b CAT 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) bt �V`eS B61.l��Ci3im'POWC-2jytc J wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year a 01�{ on Tax Abstract or ParceJ Identification Number(s)(PIN)# 9 rl,8aWUM3(o. 42'.4 . 9'789do3'13(0, 0,�q 911880H�30� 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-lo" on oLXUr a 19 a CL How did you find out about the program(s)? e CA V`e- Hf1i } r 0- r Thank you, s (Signature) JUL 10 zoos >r 52 ORANGE COUNTY TAX ADMINISTRATION "tb 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:pr]�� _—go/k To Whom It May Concern: I,(PRINT NAME) E 94 wish to be considered for Property Tax Exemption,Exclusion or /Deferral for the tax year on Tax Abstract or Parcel Identification Number(s)(PIN)# �/ �(p 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(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 riled. If additional space for explanation is needed,please submit an attachment with this request. Please explain: r How did you find out about the program(s)? Thank you, (Signature) 9 f It 17 52 -"tb Cato 108 Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: ► 2©M To whom It May Concern: L� S G. J O f'o)q wish to be 1,(pMT Nam) p Tax Exem tion,Exclus on or Deferral for the tax year -2-0 I Ci on Tax Abstract or Parcel considered for Property . Identification Number(s)(PIN)# Please note that the deadline to submit a timely application Deadline is June lst of the tax year. rth Carolina General Statute 105-282.1(al),I submit the reason(s)set forth below for consideration as In accordance with No 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: —� �6,✓ 0C 0 �c � O s . xo ry did you find out about the grogram — I Thank you, l i i i (Signature) i i i FILED'0 MAR 18 2019 ORANGE COUNTY TAX ADMINISTRATION i v 52 f i I Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: MARCH 18, 2019 To Whom It May Concern: I,(PRINTNAME)PINEY GROVE MISSIONARY BAPTIST CHURCH INC. wish to be considered for Property Tax Exemption, Exclusion or Deferral for the tax year 2019 on Tax Abstract or Parcel Identification Number(s)(PIN)#9883389134 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 snake 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:We were unaware of the different name on this parcel as "Piney Grove Missionary Baptist Church,Inc" as opposed to"Piney Grove Baptist Church".Accordingly,this parcel was mistakenly omitted from the previous application for tax exemption.This application is tendered to correct that oversight. How did you find out about the program(s)? Through individuals at the Tax Office, and from a Legal Professional in our congregation. Thank you, (Signature) FILED 52 JUN 17 2019 Al ORANGE C&NTY N Cato 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: 7- 1. To Whom It May Concern: 19(PRINT NAME) rn "Q 4m, C wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year on Tax Abstract or Parcel Identification Number(s)(PIN)# )a 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(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 (at)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: Row did you find out about the program(s)? rhank you, Signature) 12 r 04, J U N 1'9 2019 17 Orange County Tax Request for Approval of Prop" Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: k To Whom It May Concern: (PRINT NAM) --PAM EL A T7'W wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year. on Tax Abstract or Parcel Identification Number(s)(PEN)# 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 Med. If additional space for explanation is needed,please submit an attachment with this request Please th explain: e, JLi ne I cim a I ae a I m ��,o Yr V. T A t'A. rw 0 40 tA t ry) I A ma,tlui, .KA 1, rVA 10 0 h"P & Monf� alyn) Luw -rny- U/D' LIP How did you find out about the program(s)? o 'I I r7/ Thank you, FSig—nathre) 0 3 f 13 01, FILED 17 52 AUG 052019 Q _ r ORANGE COUNTY Orth CarB TAX ADMINISTRATION i Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: S To Whom It May Concern: I,(PRM xnME,) JCLry '? S VV Of ►—n 6' ,wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year -o ci on Tax Abstract or Parcel Identification Number(s)(PIN)# n �� L1-�_q 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 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: c r) (cum f� o- e , scul How did you find out about the program(s)? v C V �/ Ef� Thank you, (Signature) 1