HomeMy WebLinkAboutAgenda 10-01-19 Item 8-d - Applications for Property Tax Exemption Exclusion 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 1, 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, Tax Administrator,
Spreadsheet (919) 245-2735
Requests for Exemption/Exclusion
PURPOSE: To consider seven untimely applications for exemption/exclusion from ad valorem
taxation for seven 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.
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.
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.
Including these seven applications, the Board will have considered a total of sixteen 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 application and based on the above-referenced
General Statutes, the application may be approved by the Board of County Commissioners.
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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 $7,644.77.
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.
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NORTH CAROLINA RES-2019-062
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
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Late exemption/exclusion application-GS 105-282.1(a1) BOCC REPORT - REAL/PERSONAL
LATE EXEMPTION/ EXCLUSION
OCTOBER 1, 2019
ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Atwater,Lillie P. 313092 2019 169,000 84,500 1,410.38 Late application for exemption G.S.105-277.1 Homestead Exemption)
Gould,Bonnie K Trustee 321160 2019 230,800 115,400 (1,862.20) Late application for exemption G.S.105-277.1 (Homestead Exemption)
Panet-Raymond,Marlene M. 266914 2019 294,700 147,350 1,722.66 Late application for exemption G.S.105-277.1 Homestead Exemption)
Tuck,Timothy(Glory Tuck Hiers 9463 2019 169,300 84,650 (812.13) Late application for exemption G.S.105-277.1 (Homestead Exemption)
Walker,Everett 12660 2019 227,200 147,500 764.64 Late application for exemption G.S.105-277.1 Homestead Exemption)
Walton,Corey 237860 2019 1 230,5701 185,570 (421.06) Late application for exemption G.S.105-277.1 C(Disable Veteran)
Williams,Brenda Gayle 9870 2019 1 87,6001 43,800 651.70 Late application for exemption G.S.105-277.1 Homestead Exemption)
7,644.77 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.
August 15, 2019 thru September 11, 2019
5
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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:
15(PRINT NAME) ,(�jj +Li wish to be
considered for Property Tax Exemption,Exclusion or Deferral for the tax year c �f on Tax Abstract or Parcel
Identification Number(s)(PIN)# -! / / `, ��_JC.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(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
(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:
How did you find out about the program(s)?
Thank you,
(Signature)
6
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Aohr��`�r� '
Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
Date: C�d ,/
To Whom It May Concern:
I,WRU*TrxAA 171 t'__' Q1 rL.ZS 2 es wish to be
considered for Property Tax Exemption,Exclusion or Deferral for the tag year `�O on Tax
Abstractor Parcel Identification Number(s) (PIN)#
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:
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How did you find out about the program(s)?
Pk on,
ure
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faCa`t``Q
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, PXffNAME
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year O� /
on Tax Abstract or Parcel Identif cation Number(s)(PIN)#
9g�o .�1 � 8f �
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: s
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How did you find out about the program(s)? '
Thank ou,
(Signature)
8
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FILED
IT - 52
SEP 12 2019
4
"th Cate t` ORANGE COUNT'e
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: �'' `zo/
To Whom It May Concern:
I,(PRWTNAME) //✓'�'=d7'i'll� ,wish to be
considered for Property Tax Exemption,Exclusion/o/r Deferral for the tax year� on Tax Abstract or Parcel
Identification Number(s)(PIN )# 7 7�3/ 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,
(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✓Ar
How did you find out about the program(s)? 77-,/r) ( 7�' 7ae &'0
Thank you,
(Signature)
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FILED
V 52 AUG2� 2O19
ORANGE COUNTY
�rth C'to'` UXADMINISTRATION
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) � IU f T wish to be
considered for Property Tax Exemption,Exclusion or Deferral for the tax year q on Tax Abstract or Parcel
Identification Number(s)(PIN)# W b M771 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
(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)):
�`1n1C'l-q iT— aware
How did you find out about the program(s)?
Thank you,
f:
l
(Signature) `�
10
r
FILED
a 52
JUN 06 2019
o-
O-'th Co�`° ORANGE COtTTY
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:
1 ,wish to be
,(PRINT NAME) 1
considered for Property Ta emption,Exclusion or Deferral for the tax year OZO 1 on Tax Abstract or Parcel
Identification Number(s)(PIN)# q lu D 3 1S�I I V 3 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: l
How did you find out about the program(s)? Y
Thank you,
(Signature)
>z 52 S EP 13 f:
ORANGE COij v
"rh CaC°��� TAX ADMIMSTRAIIt,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:
To Whom It May Concern:
I,(PRINT NAME) 8 re.h d-✓ &c_�rlo i f ,wish to be
considered for Property Tax Exemption,Exclusion or Deferral for the tax year v D/ on.Tax Abstract or Parcel
Identification Number(s)(PIN)# C%�!o q q C/70 rJ c Please note that the
deadline to submit a timely application Deadline is June 1st of the tax year.
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.
Please explain: f f
JJ2G� CVl YY�tif W S{oG nA. I)ehn AJ 1 'C2W r,
d 55
How did you find out about the program(s)? ; A--
Thank you,
I ,
(Signature)