Loading...
HomeMy WebLinkAboutAgenda - 01-21-20 8-d - Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 21, 2020 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 twelve untimely applications for exemption/exclusion from ad valorem taxation for twelve 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. Eleven 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 105-278.7 which allows for an exemption from property taxes for property used for educational, scientific, literary or charitable purposes. Including these twelve applications, the Board will have considered a total of eighty-two untimely applications for exemption of 2019 taxes since the 2019 Board of Equalization and Review adjourned on June 27, 2019. Taxpayers could 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 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 2019/2020 taxes due to the County, municipalities, and special districts in the amount of $10,869.29. 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-2020-004 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 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 2020. Clerk to the Board of Commissioners Late exemption/exclusion application -GS 105-282.1(a1) BOCC REPORT - REAL/PERSOI#AL LATE EXEMPTION/ EXCLUSION January 21, 2020 ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Blackwood, Randy 232025 2019 248,900 131,177 (1,265.46) Late application for exemption General Statute105-277.1 (homestead exemption) Castro, Sandra 281247 2019 165,100 82,550 (818.56) Late application for exemption General Statute105-277.1 (homestead exemption) Holland Bobbie F. 280071 2019 284,600 173,985 (1,049.62) Late application for exemption General Statute105-277.1 (homestead exemption) Hooker, Janice Marie 126151 2019 138,600 69,300 (808.38) Late application for exemption General Statute105-277.1 (homestead exemption) Hunt, Fannie Lou 81533 2019 40,700 15,700 (241.17) Late application for exemption General Statute105-277.1 (homestead exemption) King, Helen 269518 2019 212,200 106,100 (1,712.13) Late application for exemption General Statute105-277.1 (homestead exemption) McNeill, Paul T. 11902 2019 174,715 107,480 (648.61) Late application for exemption General Statute105-277.1 (homestead exemption) Patterson, Patricia Ann 160482 2019 186,400 99,586 (839.75) Late application for exemption General Statute105-277.1 (homestead exemption) Late application for exemption General Statute105-278.7(other charitable, Residential Services, Inc. 156665 2019 112,900 0 (1,821.86) educational, scientific, literary or charitable purposes) Salisbury, Dixie L. 303012 2019 94,200 50,885 (411.01) Late application for exemption General Statute105-277.1 (homestead exemption) Spinks, Joyce W. 220711 2019 182,600 91,300 (880.77) Late application for exemption General Statute105-277.1 (homestead exemption) Wagoner, Barbara 287792 2019 45,950 20,950 (371.97) Late application for exemption General Statute105-277.1 (homestead exemption) (10,869.29) 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, 2019 thru January 2, 2020 5 s2 NOV 1'2 2099 11 nor ``�� Orange County Tax r6 Cato Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: r To Whom It May Concern: 7 I,(PRINTNAME) � / / ,wish to be considered for Property Tax Exemption,Exclusion grr Deferral for the tax year/ on Tax Abstract or Parcel Identification Number 9 s)(PM# V�17t � 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 (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 , (Signature) 6 FILE f� NOV 13 20 17 52 ORANGE COUNTY TAX ADMINISTRATION th Cato 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) Ste-► A rGt �JG S ,wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year a 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: K nt V) Cnr, i rt-ctt OUS k Pa C az r1 How did you find out about the program(s)? �\r1 o o--J u,-+ +► e- � r Tha k you, 7 �L CA 2c- Q I' n L, '' Signature 1 of- tipVZa� 14011C)a - Bow -t. t 8 1'` ®{Qa6c ` �o4hF ILE FILED 17 52 Jul' L 4 2019 24 ry�jryry o- LU1 "�°rtry cavak`� ORANGE COUNTY 'JNTY TAX ADMINISTRATION 'I'Af. Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application r� Date: -6 LLf I FILED JUiv 2 4 2019 To Whom It May Concern: ORANGE COUNTY lTAXADMINISTRATION Ii(PRINT NAME) `✓�1 C� MCLCttfl)Vkf/1- ,wish to be considered for Property Tax Exemption,Exclusion or D,(eeferrarl�for the tax year o`l on Tax Abstract or Parcel Identification Number(s)(PIN)# q'-1 UVO S T? P— t 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: Was na am-�r-e b4 `fhe dead k nc How did you find out about the program(s)? Thank you, (Sig nat re) 9 RLED NOV 2 7 2019 u sz ORANGE COUNTY TAX ADMINISTRATION ' clito�ka 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: k k— 2 To Whom It May Concern: 4(PRINT NAME) �l� Y L e- LO Lk wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year on Tax Abstract or Parcel identification Number(s)(PIN)# Ua00 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 riled. If additional space for explanation is needed,please submit an attachment with this request. Please explain: I h(S t/U 0 u-kVVk t kcf IBCcL-w y 1 dk c xr' i )c-Kova V- J I oP v e(�Lr VAS l�Cp n i k -f co o ( d J How did you find out about the program(s)? c� a u - o- ujgd D V) a,G� Thank you, �GL.'VIIrit_.PJ� � C) (Signature) ®�prge �o�ry 10 r� Sz DEC 2 0 2010 orange County Tax 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: Is(PnINTNAME) a wish to be considered for Property Tax Ex ption,Exclusion or Deferral for the tax year on Tax Abstract or Parcel Identification Number(s)(PIN )# © (,J /, 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 (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: _ 9-5 How did you find out about the program(s)? ydl r� Thank you, (Signature) 11 ��Q��4 �o4ryp Fxjr. k r u �z DEC 03 ; TAX Aft M jMS7 �`th �a<oNNa 2jn7',u,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: - n To Whom It May Concern: I,(PRINT NAME) !`� �� /". //Z wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 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: How did you find out about the program(s)? Thank you, Signature 12 u sa orth lac°���.° C:;utVl �COUNIIY TAX ADMINISTRATIQX 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 (1 I t l IS Ili S O Y ,wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year ht 1 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 (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: ulft-s )a-� ) e JC j5� How did you find out about the program(s)? n 1 �� s U�' E'S�e t Thank you, Cc) T Signature 13 ®Oose CO FILEDf u 52 AUG 15 2019-- ORANGE COUN•ry o"rh °Y°`:�a TAX ADMj MST$AnON Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: f If To Whom It May Concern: I,(PIUNT NAME) Crib I� 4X Z- ` 1/4 wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tag year C( on Tax Abstract or Parcel Identification Number(s)(PIN)# 9 $go1kz41'5'1 . QO 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: Aw 6��✓ U�- �,,,,�, �a, c s c�rJ�n�.-.►is d a,-V �► r`u�. �► �,�cnti.a.�. �r o��- -�.��s �t�e.1-` N G Cr�,.s�-u-Iz<.,k, [ram. �.?�,7 How did you find out about the program(s)? Lynn�ki Thank you, ��w,• ' /,,, �, r ev i ✓�CJ�S ��-G� (Signature) 14 FT LED v 52 NOV 26 2019 ORANGE COUNTY 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,(PRINTNAMM ,wish to be considered for Property Tax Exemption,Exclus'.. o PDe✓}fe/r�ral for the tax year �M on Tax Abstract or Parcel Identification Number(s)(PIN)# %40(�0 0( / 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 xplam- / r-- c How did you find out about the program(s)? D , 0�11/'�� &�p TEA (Signature) 15 0 FILED >z $2 DEC 3 0 2019 ORANGE COUNTY "�'ort� Ca 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: /9 To Whom It May Concern: I,(PRINT NAME) —,t� C e— iJ.l ,n." ,wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year a 0 I on Tax Abstractor Parcel Identification Number(s) (PIN)# `/cn20 ZJ(� gJ 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)? 5 uti — ��� w��to c O b;ti ,r {�j -�-a,,c g �,�� o•, Thank you, Sig atu e 16 F' NOV '� 21 2019 C�ar,:,,�nn� Tax QLat°�` � 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) C1 7 �CC j'�i(� /(/�r/ ,wish to be considered for Property Tax Exemption,,Exclusion or Deferral for the tax year g on Tax Abstract or Parcel Identification Number(s)(PIN)# �/ ? � / ,5" 1 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. All 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 Ides 4�,tW �="z61 ou find out about the ro rams ? How did y p g ( ) Thank you, (Signature)