HomeMy WebLinkAboutAgenda - 11-05-20; 8-d - Applications for Property Tax Exemption Exclusion
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 5, 2020
Action Agenda
Item No. 8-d
SUBJECT: Applications for Property Tax Exemption/Exclusion
DEPARTMENT: Tax Administration
ATTACHMENT(S):
Exempt Status Resolution
Spreadsheet
Requests for Exemption/Exclusion
INFORMATION CONTACT:
Nancy T. Freeman, Tax Administrator
PURPOSE: To consider thirteen untimely applications for exemption/exclusion from ad valorem
taxation for thirteen 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 1 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.
Nine 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 of the applicants is applying for exclusion based on NCGS 105-277.1C, which allows for an
exclusion of $45,000 for an honorably discharged Disabled American Veteran.
One of the applicants is applying for exclusion based on NCGS 105-278.3, which allows for
exclusion from property taxes for property used for a religious purpose.
One of the applicants 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.
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One of the applicants is applying for exclusion based on NCGS 105-278, which allows for an
exclusion of real property designated as a historic property by a local ordinance adopted
pursuant to former G.S 160A-399.4 or designated as a historical landmark by a local ordinance
adopted pursuant to G.S. 160A-400.5. This is a designation for a special class of property under
authority of Article V, Sec. 2(2) of the North Carolina Constitution.
Including these thirteen applications, the Board will have considered a total of thirty-six 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 $36,994.72.
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.
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RES-2020-070
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
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Late exemption/exclusion application - GS 105-282.1(a1)BOCC REPORT - REAL/PERSONAL
LATE EXEMPTION/ EXCLUSION
NOVEMBER 5, 2020
September 17, 2020 thru October 14, 2020
NAME
ACCOUNT
NUMBER
BILL
YEAR
ORIGINAL
VALUE
TAXABLE
VALUE
FINANCIAL
IMPACT REASON FOR ADJUSTMENT
Bogart, Tracy 171274 2020 582,200 380,541 (2,352.35) Late application for exemption General Statute 105-277.1 (homestead exemption)
Cremeans, Raymond 193314 2020 165,900 82,950 (800.21) Late application for exemption General Statute 105-277.1 (homestead exemption)
Deprez, Christina 3183149 2020 678,000 339,000 (3,173.04) Late application for exemption General Statute 105-278 (historic property)
Earle, John 180170 2020 233,300 116,650 (1,125.32) Late application for exemption General Statute 105-277.1 (homestead exemption)
Habitat for Humanity, Orange County 111767 2020 468,500 0 (7,560.18) Late application General Statute105-278.6 (low or moderate income housing)
Harrelson, Jeraline 136693 2020 122,800 62,019 (576.75) Late application for exemption General Statute 105-277.1 (homestead exemption)
Herndon, Jimmy 204493 2020 101,900 64,600 (369.86) Late application for exemption General Statute 105-277.1 (homestead exemption)
Hollingsworth, Joseph Clark 101572 2020 189,200 94,600 (1,103.50) Late application for exemption General Statute 105-277.1 (homestead exemption)
Hunt, Edgar William 251667 2020 474,400 429,400 (726.16) Late application for exemption General Statute 105-277.1C (disabled veteran exemption)
McFann, Ann 79086 2020 76,700 38,350 (380.27) Late application for exemption General Statute 105-277.1 (homestead exemption)
Moore, Edward L.209301 2020 63,200 38,200 (240.67) Late application for exemption General Statute 105-277.1 (homestead exemption)
St. Paul AME Church 3183118 2020 924,500 0 (15,430.82) Late application General Statute105-278.3 (religious purposes)
Wilson, Lee 189566 2020 393,331 197,781 (3,155.59) Late application for exemption General Statute 105-277.1 (homestead exemption)
(36,994.72) Total
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.
*Circuit Breaker does not result in a reduction in value. The exemption received is based on the income of the taxpayer.
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