Loading...
HomeMy WebLinkAboutAgenda - 10-06-20; 8-d - Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: October 6, 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 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. Seven 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 (8), which allows an exemption of a nonprofit organization providing housing for individuals or families with low or moderate incomes. 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. Two of the applicants are applying for exclusion based on NCGS 105-278.6 (7), which allows for exclusion from property taxes for property used for a charitable purpose. 2 One applicant is 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. Including these eleven applications, the Board will have considered a total of twenty-three 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 application 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 $ 7,719.65. 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 RES-2020-061 NORTH CAROLINA 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 2020 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 2020 are so approved as exempt. Upon motion duly made and seconded,the foregoing resolution was passed by the following votes: Ayes: Commissioners Noes: I,Greg Wilder,Interim 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 OCTOBER 6, 2020 ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Banh,Michele 73777 2020 249,600 124,800 (207.24) Late application for exemption General Statute 105-277.1 B(circuit breaker) Community Home Trust 28422 2020 0 65,700 Late application General Statute105-278.6(8)(low or moderate income housing) Doby,Anne 3387 2020 110,400 62,575 (447.50) Late application for exemption General Statute 105-277.1 (homestead exemption) Efland Volunteer Fire Company 122921 2020 20,500 0 (191.82) Late application for exemption G.S.105-278.6(7)(real and personal property used for charitable purposes) Efland Volunteer Fire Company 122922 20201 17,000 0 (159.07) Late application for exemption G.S.105-278.6(7)(real and personal property used for charitable purposes) Kolbinsky,David 118882 2020 194,800 100,430 (908.49) Late application for exemption General Statute 105-277.1 (homestead exemption) Kuru,David N 249039 2020 475,300 267,330 (2,002.12) Late application for exemption General Statute 105-277.1 (homestead exemption) Mauck,Eugene 291201 2020 37,050 37,050 Late application for exemption General Statute 105-277.1 (homestead exemption) Pacific Institute 1072703 2020 61,554 0 (993.29) Late application for exemption General Statute 105-278.7(Other charitable,eductional,etc.) Stalberg,Nelli Katherine 275948 2020 300,600 150,300 (2,425.39) Late application for exemption General Statute 105-277.1 (homestead exemption) Terrell,Paul 1 216934 2020 26,840 6,262 (192.54)1 Late application for exemption General Statute 105-277.1 (homestead exemption) Wade,Charles C. 315672 2020 77,500 64,583 (192.19)1 Late application for exemption General Statute 105-277.1 (homestead exemption) (7,719.65)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. August 13, 2020 thru September 16, 2020 5 f u ` AUG 24 2020 sa 5 prtb G�dCfl�rB Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: Q 3 J 20 2,c) To Whom It May Concern: Is(PRINT NAME) ki .l C 4JtbK_ wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year Z 0 Z 0 on Tax Abstract or Parcel Identification Number(s)(PIN)# 4 8 $b5o,5o :4-(A 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: D w#..s ld f" 4 1c 4y utcvi w.e . 4 d; -4 kN.a,� �— tvr�►k�rs��' �.. cQ�p� �c�+ uµTi� � �cEel�peQ d-G.v� l�� /c�� Hy'f"%v. P. Jtftg!v{cr d{Aes ake -,A' m-i -uto.e. ' tAj i(Lact b++.r[cs4 +C4 weGl. Ve" UUy Ag,",r , How did you find out about the program(s)? OK(I„-e Thank you, (Signature) FILE MAR 2'3 2020 ORANGE COUNTY TAX ADMINISTRATION u sz a °trj �ati0��� Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: 3/23/20 To Whom It May Concern: I,(PRMNAME) Felicia Stroud on behalf of Community Home Trust ,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)# 9788179891 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 (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: 310 Lindsey St is a single family home acquired from Self Help to Community Home Trust&sold to a qualified buyer through CRT's affordable housing program after Jan 31,2020 but before July 01,2020. The use is still the same low to moderate income. How did you find out about the program(s)? Thank you, (Signature) f From:UNC HOSPITALS 336 524 8323 08/17/2020 12:31 #912 P_002/p75 ro t FILED AUG 17 2020 r 'GRAN.V COUNTY ly TAX AID]VIINISTRATION 4 c"Ih 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: ' D To Whom It May Concern: I,(PRINT NAME) A t n iJ C� U wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year on Tax Abstract or Parcel Identification Number(s)(PIN)# a83� 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: - r Tom.. qQ rza fy w Xtj )u: ' U S� ry\a W.'e axes ►'l( -S&tnntc a e gLA i` n old I,) 'T �� d�1 rllaQ��(�P Gtbau 3�4 dl`St'dun4 ATJ4 r0-4I zd'A4 / '� _ 56ujW �Qrr LVe4'_ How did you find out about the program(s)? Wp- 6t.L4 �! ���">v 24P Ae-r\ h us z►•� �a ssed, wac� Thank you, (Signature) g FILE. AUG 13 ORANGE TAX AD i 1tgTtON U � Cal w 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 Vftom It May Concern: wfah to be conAdercd for Property Tax Erempike,Exclusion or Deferral forthe tax year V/ti iJ oar Tad,Abor4dorptifiotioa In acmrdrace with North Careltaa General Statute 105 282.1(aI)6 I mbmk the reason(s)set forth below for eonsideradon as demonstration of good carve for fafiure to make a tisel<y appleafion. An urdlroely app4eadon approved under GS.10.5-2311(al)applks only to the property tales levied by the county or rnardcipsay it the eakadaryear it which the andndy application iv filed. Haddbion9 apex for explanation Is needed,please submit an attachment with thin request. Please explohn How did you find out about the program(s)? Thankyou, Chi i4 r✓�lF� ' ( ) 9 �0 17 52 a car Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: FILED AUG 19 202U To Whom It May Concern: ORANGE COUNTY TAX ADMINISTRATION I,(PRINT NAME) C ." � �G Z' wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 2-o- -o on Tax Abstract or Parcel Identification Number(s) (PIN)# 6)&. 5"7 `2-0 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 (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: Cam`. How did you find out about the program(s)? -t2- - Thank you, Signature 10 ®`a ge �o4h E u s ORANGE COUNTY T "MINISTRA,TION a 'Ib C8tio�`� Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: `7 To Whom It May Concern: I,(PRINT NAME) wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year Zd 2 n on Tax Abstract or Parcel Identification Number(s)(PIN)# 9 09177g�OG� 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: ee • �c� c.Lt a � �c-� Sly�to � c.�E' 't't� CA l�0.�L� �'�"�/ How did you find out about the program(s)? ON nk you, (Signature) . 11 C04hf� Lt�IL��L�CI�J tSD �I AUG 2 8 2020 u 52 ®range County Tax y I 4 Forth .�ati°��� 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,(FMTNAME) e wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tag year cW_c�JIQ on Tax Abstract or Parcel Identification Number(s)(PIN)# 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: { YY1 Hoye did you find out about the program(s)? UY-_' &' Y'-P_', . Thank you, eat v l) (Si gnatur i 12 A FILE �r 52 AUG 4 2020 e ORANGE COUNTY 'bfb dato 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: 08/24/2020 To Whom It May Concern: I,(PRINT NAME) Stephen Crowley,on behalf of the Pacific institute______,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)f# 9� ��/ Please note that the deadline to submit a timely application Deadline is June Ist or the tax year. In accordance with North Carolina General Statute 105-282.1(al),1 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: We were sent certain forms to be completed regarding our Business property at the Conner St address. In my discussions with Orange county tax admin personnel,I was led to believe that we were not eligible for an exemption. However,the tax regs seem to say if the Owner is a "A scientific association/institution"and uses the property "Wholly and exclusively used by its owner for nonprofit a/s/l/c purposes"that we may be exempt from taxation. How did you find out about the program(s)? _NC's Tax',admin personnel. j Thank you, Stephen .Crowley,Finan anager 13 17 52 nyor�h Cato Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application FILED Date: f AU G 19 2020 To Whom It May Concern: ORANGE C©LINTY TAX ADMINISTRATION I,(PRINT NAME) I �-(i��!i✓�� � -��0le �S ,wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 2.v-,7 c7 on Tax Abstract or Parcel Identification Number(s) (PIN)# (-1Ci q S Z- 0 A�S 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: Js ' --t-D A C vac._;L c-,C' How did you find out about the program(s)? Y1 \\n Thank you, Signature ----� 14 zJzo r 4_� u 52 e 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: D To Whom It May Concern: I,(PRINT NA7VIE) Goa U- ,� 11 -re r rr e--.1 ,r� wish to be considered for Pr , operty Tax Exemption,Exclusion or Deferral for the tag year 21, J on Tag 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 the untimely application is filed. If additional space for municipality in the calendar year in which explanation is needed,please submit an attachment with this request. Please explain: r How did you find out about the program(s)? (Signature) 15 L04h sz e u rg a 0(a orb Mite Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: 2D To Whom It May Concern: MMTNAMP � did -wish to be considered for Property Tax Exemption,Exclusion-or Deferral for the tag year on Tax Abstract or Parcel 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:, vvo�s 6L How did you find out about the program(s)7 U i�h JQ ��► - Thank you, / (Signature)