The URL can be used to link to this page

Home My WebLink AboutAgenda - 03-10-20; 8-d - Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: March 10, 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 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 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. One of the applicants 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 six applications, the Board will have considered a total of eighty-eight 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 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 $3,555.32. 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-2020-012 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 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 4 Late exemption/exclusion application-GS 105-282.1(a1) BOCC REPORT - REAL/PERSONAL LATE EXEMPTION/ EXCLUSION MARCH 10, 2020 ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Eno Fire&Emergency Services Inc. 188906 2019 18,000 0 173.64 Late application for exemption General Statute105-278.7 other charitable,educational,scientific,literary or charitable purposes) Hawkes, Elouise S. 108675 2019 92,800 47,800 421.06 Late application for exemption General Statute 105-277.1C disabled veteran Reed,Anna 221802 2019 277,600 194,463 979.10 Late application for exemption General Statute105-277.1 homestead exemption Terrell, Kimberly 87745 2019 146,800 74,877 673.19 Late application for exemption General Statute105-277.1 homestead exemption Thompson,Mary 106485 2019 139,800 69,900 815.38 Late application for exemption General Statute105-277.1 homestead exemption Walters, Frances 1074822 2019 202,740 150,790 492.95 Late application for exemption General Statute105-277.1 homestead exemption 3,555.32 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. January 15, 2020 thru February 19, 2020 5 - FILED ®`�hqe �p4h�L DEC It 2019 ORANGE COUNTY �2 AX ADMINISTRATION <7 i 'ilprt, �ftYo,`,�4 { Request for Approval of Property Tax Exemption, Exclusion or Deferrall Due to Showing of Good Cause for Failure to Make a Timely pplicatio'n i Date: ' l i To Whom it May Concern: f I,(PRINT NAMT) l� t..J 11V�� L G V 1 i e— ehcL. wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax yjar on Tax Abstract or Parcel Identification Number(s)(PIN )# s G In accordance with North Carolina General Statute 105-282.1(al),I submit the reason(°)set forth below for consideration as demonstration of good cause for failure to make a timely application. ,n untimely application approved under G.S. 105-282.1 (al)applies only to the property taxes levieq by the county or municipality in the calendar year in which the untimely application is filed. If additipn il space for explanation is needed, please submit an attachment with this request. i Please explain: r bd0- Are- fA v e- 4 1-7 vLz d- S0 r How did you find out about the program(s)? A-, �.�' � 6 i T n k u, 1 i r S (Signature) i l (" EN 6 December 27, 2019 FILED DEC 2 3 2019 Board of County Commissioners ORANGE COUNTY TAX ADMINISTRATION Orange County Tax Office 228 S. Churton St Hillsborough NC 27278 Dear BOCC Please accept this Tax Exemption Application late for 2019. 1 was unaware of the exemption programs available. My financial situation changed drastically when I lost my husband almost four years ago. Property location: 2607 Mill Creek Rd Mebane NC 27302 Property ID number: 9836248838 Sincerely X� Elouise S Hawkes 7 r� V 52 t. DEC 31 ?020 forth Kati°�� ORANGE COUtv'ry Request for Approval of TAX ADMINISTRATION 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 �1�on Tax Abstract or Parcel Identification Number(s)(PIN)# q/+ �r (l� 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 reasou(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: lS n it7!f2[ 7U 1 c0 of How did you find out about the programs)? Thank you, (Signature) 8 m` i �04�� FILED 1 52 DEC 31 2019 ORANGE COUNTY rtb 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: V{' To Whom It May Concern: I,(PRRffNADM MOT f-01 ,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: l 10Rn (Oh*- - 1� r ; c� 5 ' w ory How did you find out about the ro rams ? Thank you, Sign tore g G3C�Cc M,O : �D 17 S2 AUG 14 2019 �Otrb �c0��°4 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: Or To Whom It May Concern: I;(PRe4T xaszc) �ti �r7 ,wish to be considered for Property ax Exemption,Exclusi or De rral for the tax year LC7� on Tax Abstract or Parcel Identification Number(s)(PIN)#TL q 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 � How did you find out about the program(s)? �)7W I S' '�4 Thank you, (Signature) 10 t� 17 52 OCT 4 6 2019 a Orange Coun�jr Ta?,- `'rh QLaC°�� 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 To Whom It May Concern: I,(PRINT NAME) y y a\ 1C-e s \t� wish to be considered for Property Tax Exemption,Eye w3jen-ox Deferral for the tax year COO on Tax Abstract or Parcel Identification Number(s)(PM#_-��/5/4 Z . 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)