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Home My WebLink AboutAgenda 12-02-19 Item 8-d - Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 2, 2019 Action Agenda Item No. 8-d SUBJECT: Applications for Property Tax Exemption/Exclusion DEPARTMENT: Tax Administration ATTACHMENT(S): INFORMATION CONTACT: Exempt Status Resolution Spreadsheet Nancy T. Freeman, Tax Administrator, Requests for Exemption/Exclusion (919) 245-2735 PURPOSE: To consider six untimely applications for exemption/exclusion from ad valorem taxation for six 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 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. Four 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 exemption based on NCGS 105-278.6, which allows an exemption of a nonprofit organization providing housing for individuals or families with low or moderate incomes. One applicant 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 six applications, the Board will have considered a total of seventy 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. 2 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 $7,563.97. 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-2019-071 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 business 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-GS105-282.1(a1) BOCC REPORT - REAL/PERSONAL LATE EXEMPTION/ EXCLUSION DECEMBER 2, 2019 ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Freedman-Johnson,Debbie 192680 2019 406,100 203,050 3,276.61 Late application for exemption G.S.105-277.1 homestead exemption Graves,Shirley 21847 2019 227,100 113,550 (1,895.26) Late application for exemption G.S.105-277.1 (homestead exemption) Habitat for Humanity for Humanity,Orange County Inc. 1074467 2019 13,000 0 193.42 Late application G.S. 105-278.6 low-or moderate income housin Webb,Louise M. 1073973 2019 80,900 41,927 (361.31) Late application for exemption G.S.105-277.1 (homestead exemption) Wilson,Odessa 31757611 20191 174,8001 87,400 1,410.37 Late application for exemption G.S.105-277.1 homestead exemption Wyatt,Patricia 193354 2019 136,000 91,000 (427.00) Late application for exemption G.S.105-277.1C(disabled veteran exemption) (7,563.97)1 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 17, 2019 thru November 13, 2019 5 FILED u 52 NOV 01 2019 4 ,�a ORANGE counn �AVG TAXADMINlSTRATION Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date:jil/I j r To Whom It May Concern: JJ I,(PRINT NAME) � 'wish to be considered for Property Tax Exemption,Exclusion or Deferral f the tax year on Tax Abstract or Parcel Identification Number(s) (PEN)# q� O l �3 pl 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: Ij Q- -d-ts How did you nd out about the program(s)? Thank you, Signature 6 �Qrge �p4h 17 52 OCT 2 4 2019 IN Carn ORANGr C0UNTY 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: I,(PRINTNAME).:- > ci'G�l�(•' �J/ V h, ,wish to be considered for Property Tax' xemption,Exclusion or Deferral for the tax year &W on Tax Abstract or Parcel Identification Number(s)(PIN)# � 0 1(�'la � . 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: How did you find out about the program(s)? Thank you, i Q' �J (Signature) 7 FILED r ®taa4t ` �o4ryl� NOV 12 2019 17 ORANGE COUNTY TAX ADMINISTRATION a rb 6avo��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: November 7,2019 To Whom It May Concern: I,(PRINT NAME) Habitat for Humanity.Orange County,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)#�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: Various PINS that were previously tax exempt for 2018 taxes, were merged into one PIN on 4-16-18, and simultaneously split into new PINS also on 4-16-18; however,the property tax exempt status was not carried forward to the new PINS. We were not aware that the tax exempt status for the new PINs would not be carried forward from the original PINs,and are therefore requesting reinstatement of the tax exempt status for this additional property. How did you fund out about the program(s)? Conversations with Shavonda McLean in the Orange County Tax Department Thank you, I i (Signature) i , t !f 1 p� 0 i t gg8� ��LrED r NOV C►' 2019 tz sz ORANGE COUNTY 7AXADMIIVI,STRATION 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: 13(PRINT NAME) �C1��I`�. /vI VV ab ,wish to be considered for Property Tax Exemption,Exclusion or/Deferral for the tax year 6-AW on Tax Abstract or 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: f—c'-" ` �5 6 e� ra How did you find out about the program(s)? Thank you, (Signature) 9 ®tart t �a�h!b FILLED xr i2 OCT 2 8 2019 a ORANGE COUNTY ."tn ara��a TAXADMMTRATION Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: 10/23/2019 To Whom It May Concern: 1,(PRINT NAME) Odesaa Wilson ,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)# 9788-07-8622(formerly 9788-07-8635) 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: Odesss Willson was previously approved for a property tax exemption for her property located at 504 Whitaker_ Street,Unit#200,Chapel Hill,NC 27516 under the former PIN No.9788-07-8635.However,Ms.Wilson's property line boundaries were redrawn to convey the common areas of the property to her homeowners association. The redrawn plats were recorded with the register of deeds.This led to her Ms.Wilson receiving the new PIN No.9788- 07-8622. She wary Ntified of the new PIN No. and she was not notified that her Property Tax Exemption would transition to the ifew Pin No.Ms.Wilson would like her property tax exemption to be applied to the current PIN No. How did you find out about the program(s)? Community Organizations Thank you, Signature 10 0 FILED f 17 52 JUL 2 5 2019 ORANGE COUNTY or�h �aC°�yo� 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:J'-2 'L 9 To Whom It May Concern: 15(PRINT NAME) ?a+r(Cla ' 7 wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 20 on Tax Abstract or Parcel Identification Number(s)(PIN)# '7 6 37 7 �3 82 1 2 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. Plea explain: G�1 IVZ-7 How did you find out about the program(s)? fk . Thank you, cJ (Signature)