Loading...
HomeMy WebLinkAboutAgenda - 09-01-20; 8-d - Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 1, 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 eleven untimely applications for exemption/exclusion from ad valorem taxation for twelve bills for the 2020 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 of the 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 are for exclusion based on NCGS 105-278.3, which allows for exclusion from property taxes for property used for a religious purpose. Two of the applicants are applying for Circuit Breaker exclusion based on NCGS 105-277.1 B which allows for tax relief based on income. The Circuit Breaker exclusion is a tax deferral program. One applicant is 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 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 twelve applications, the Board will have considered a total of twelve untimely applications for exemption of 2020 taxes since the 2020 Board of Equalization and Review adjourned on June 25, 2020. Taxpayers may submit an untimely application for exemption of 2020 taxes to the Board of Commissioners through December 31, 2020. 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 2020/2021 taxes due to the County, municipalities, and special districts in the amount of $ 78,388.95. 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 2020/2021 exemption. 3 NORTH CAROLINA RES-2020-048 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,David Hunt,Deputy 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. Deputy Clerk to the Board of Commissioners 4 Late exemption/exclusion application-GS 105-282.1(a1) BOCC REPORT - REAL/PERSONAL LATE EXEMPTION/ EXCLUSION SEPTEMBER 1, 2020 ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Amity United Methodist Church 3183132 2020 3,946,100 0 (63,678.21) Late application General Statute 105-278.3(religious purposes) Barnes, Barbara 215868 2020 211,600 105,800 (1,707.29) Late application for exemption General Statute105-277.1 (homestead exemption) Biek, Mary Patricia 200929 2020 229,100 229,100 (2,042.71) Late application for exemption General Statute105-277.1E(circuit breaker) Caignon, Denise 265853 2020 325,700 162,850 (2,718.12) Late application for exemption General Statute105-277.1 (homestead exemption) Christmas,Chihiro 181534 2020 253,700 253,700 (2,088.16) Late application for exemption General Statute105-277.1 B(circuit breaker) Crain, Ernest 13500 2020 170,600 125,600 (446.22) Late application for exemption General Statute105-277.1 C(disabled veteran) Empowerment 51054 2020 0 0 - Late application General Statute105-278.6(low or moderate income housing) Empowerment 51055 2020 0 0 Late application General Statute105-278.6(low or moderate income housing) Hausler, Shelley 45539 2020 300,500 157,268 (1,686.84) Late application for exemption General Statute105-277.1 (homestead exemption) Lane,Catherine 209259 2020 340,700 170,350 (2,843.31) Late application for exemption General Statute105-277.1 (homestead exemption) Pettiford, David 2032 2020 148,140 103,140 (427.00) Late application for exemption General Statute105-277.1 (homestead exemption) Vered, Lior 193682 2020 234,400 189,400 (751.09) Late application for exemption General Statute105-277.1 (homestead exemption) (78,388.95) 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 29, 2020 thru August 12, 2020 5 I 17 52 Request for Approval of Property Tax Exemption, Exclusion or Deferral f Due to Showing of Good Cause for Failure to Make a Timely Application k Date:August 12,2020 I i To Whom It May Concern: 1,Roger Shumate,Trustees Chairperson for Amity United Methodist Church,request that our property be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 2020 and beyond on Tax Abstract or Parcel Identification Number(s)(PIN)#3183182 or 9789359182. 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: We are a church and our property is used to carry out the functions of our church.Our plat changed because,under eminent domain,an easement was signed over to the Town of Chapel Hill and NCDOT for the addition of a bike lane on N.Estes Drive.We have never had to pay property taxes on our church property_ We were not informed that this was necessary when the easement was granted but found out when a tax bill was received. How did you find out about the program(s)? Cali to Tax Assessor's Office about tax bill. i E E Tha you, Wes, (S na ure I 6 FILE JUL 1,4 2020 ORANGE COUNTY 1r TAX ADMINISTRATION rt�1 {�3Co Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Blake a Timely Application Date: ZOZ6 To Whom It May Concern: I,(PRINT NAME) wish to be considered for Property Tax Exemption, Exclusion or Deferral for the tax year ZO 2.a on Tax Abstract or Parcel Identification Number(s)(PIN)# -Vff Z/K 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. QQO� Please explain: How did you find out about the program(s)? Thank you, —Q4,k-411 � ( £,nature) 7 JUN 19 2020 June 17, 2020 Orangp. Countv Tax To whom it may concern, I am writing to explain the lateness of this application. Because I have been quarantined due to Covid-19, 1 was unable to meet the June 1 st deadline. Thank you for your consideration for property tax assistance. Sincerely, Mary Patricia Biek t( r l 1-4tfi,V t�C� L Vim/ 8 0 � FILED r u Sz JUN 21,2 20, 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: 06/22/2020 To Whom It May Concern: I,Denise Caignon,wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 2020 on Tax Abstract or Parcel Identification Number(s)(PIN)#9779067293. 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: I thought I wasn't allowed to submit my application until I had filed my 2019 tax return, which]just did Because of COVID-19,both the IRS and NC Department of Revenue allowed late-filing of taxes(up until July 15,2020).I assumed the Orange County Tax Assessor would also honor this delayed date,given that complete information about my income was not available to me until I filed my returns. Thank you very much for considering my application for homesteadproperty tax relief.Please let me know if you need more information. How did you find out about the program(s)? ,77tere was a flyer in correspondence sent to me by the assessor's office., Thank you, 9 Cot, FILED r u 52 JUL 0 12020 ORANGE COUNTY Cato.t. 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: 1 To Whom It May Concern: I,(PnlrtxxnMP Ll� l�f ko &P'15r AS , •wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tag year on.Tax �yAbstractor Par I Identification Number(s)(PIN )# 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 you, [ f (Signature) 10 0 0"'? Cp4� FILE JUN 2 4 2020 iz sz ORANGE COUNTY TAX ADMIMSTRATION a �rfb 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,(PMTNAME) -wish to be considered for Property Tag Exemption,Exclusion or Deferral for the tax year "0 D on Tax Abstract or Parcel Identification Number(s)(PM# 9 ©o � s 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 a lain• Hoye did you find out about the program(s)? V P Thank you, C36_4� (Si a re) 11 17 52 ?ojr' 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: 1,(PRINT NAME) 'DL®Me5 t 9 )e wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year O-A0 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: How did you'find out about the programs)? CC Thank you, (Signature) 12 July 23, 2020 I JUL 2 3 ZOZO To Whom It May Concern: I want to apologize for the lateness of this Property Tax Relief application and hope that it can still be considered for this year. It is late because my tax preparer (VITA program) closed before my appointment date due to COVID 19. When I realized that the program would not resume, I prepared my own taxes and found that I had little or no taxable income and was not required to file either federal or state tax. This has made it difficult to provide the documentation you require. Please contact me if there is any other information you need. Thank you for your consideration. Yours truly, Shelley Hausler 917 Lystra Lane Chapel Hill, N.C. 27517 919-933-5467 13 �pp4e T04ry ID 1 52 LUL2020!1'/ Tax - "rh Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date• ( �6 To Whom It May Concern: I,(PIUNT NAME) r/���Py C � �a l� ,wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year �� on Tax Abstract or Parcel Identification Number(s)(PIN)# T 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: z am a g5 dau old. F2male I and Laln 01) a zn' mri P ,7 ,��Ql�l��7`b, ma,��, �(Il�i✓1�5 rn��-f �D . r�/1 VIr/eana/ �fLD�ee�✓ �ax�s�/1� /'�al�_ �c a v'tue -1c: Mf Geedei�s� How did you find out about the program(s)? � � / e 4 11Al,64 f&lm Thank you, i (Signature) 14 FILE JUN 2 9 2020 17 32 ORANGE COUNTY TAX ADMINISTRATION 2� �•a o"tl rCate 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: r L I,(rRI�TNARE wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year lq 3, U on Tax Abstract or Parcel Identif-ication Number(s)(PIN)# q 4 6 � 6-1 5 qqo 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)? / L� e� UYL1 e-1 Thank you, Dazud 4 (Signature) 1 1 t 20 Lior Vered, Ph.D. 204 Barrington Hill Road Chapel Hill, NC 27516 Phone: 909-919-6691 Email: liorveredlOgmail.com 07/02/2020 Orange County Tax Office P.O. Box 8181 Hillsborough, NC 27278-8181 Dear Sir or Madam, I am writing to apply for disabled veteran exclusion on my home at 204 Barrington Hill Road, Chapel Hill as the surviving spouse of a veteran who passed due to a service connected disability. I understand that the deadline for the application has passed, but I was hoping an exemption could be made. Due to COVID-19 and the social isolation it forced, it was incredibly difficult to get together the necessary paperwork in a timely manner. Attached is my application, a photocopy of my ID card and form NCDVA-9. I have yet to file for 2019 taxes, and assumed this document is not needed since there is no income requirement for this exclusion, but am happy to provide you with my tax return after the filing deadline, if needed. Thank you for your consideration and hard work. I await your decision. I am available for any additional information or to answer any questions, if needed. Sincerely, Lior Vered, Ph.D. I I i