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HomeMy WebLinkAboutAgenda - 11-05-20; 8-d - Applications for Property Tax Exemption Exclusion 1 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): INFORMATION CONTACT: Exempt Status Resolution Nancy T. Freeman, Tax Administrator Spreadsheet Requests for Exemption/Exclusion 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 105-277.1 C, 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. 2 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. 3 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 4 Late exemption/exclusion application-GS 105-282.1(a1) BOCC REPORT - REAL/PERSONAL LATE EXEMPTION/ EXCLUSION NOVEMBER 5, 2020 ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE 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)1 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)1 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 "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. September 17, 2020 thru October 14, 2020 5 i SEP 2 9 2020 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) wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tag year�27 on Tax Abstract or Parcel Identifica 'on 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: a How did you find out a t the program(s)? Thank you (Signature) ti 6 Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application To Whom It May Concern, Due to the pandemic I was required to shutter my business (a yoga studio that served the Triangle for 25 years) on March 14th, 2020. By the end of June it was clear we would not be allowed to reopen. My AirBnB income also came to an end at the same time. The landlord was unforgiving rent-wise, so we had no choice but to close down permanently in July, 2020. 1 received unemployment for 2 months, and other than my social security, no other income. For the last 8 years I have paid my Property Tax in full, and on time, but at this point — and for the first time in my life - I need assistance. Is there any way I can receive a reduction in fees? Tha you, Tracy Bogart ' tracybooartCa�me com 919-306-9642 I' ` 7 U 52 AUG 2 0 2020 sr � L "th lac° 7 rax Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: Zv To Whom It May Concern: I,(PRINT NAME) ke mo y 2 h CYN e m e-et,it cS wish to be considered for Property Tax Exemption,.Exclusion or Deferral for the tag year on Tax Abstract or Parcel Identification Number(s)(PIN)# b b o t R 3 3 ) q 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.. GLr e- e- N t o r S 4 cc V �e iV 0 7— w 0 w wi li �t✓� � e -o S . e_ 1 1 u e o A, S v e, t oj &e C•u r?e `1 t�)e yv-scc ,,- VA ��� + wP CI 'd,"J tX4a-v- -eS Hoye did you find out about the program(s)? TD�� �2orn Q f2 eP_'a , Thank you, (Signature) FILED 8 OCT o 5 2020 ORANGE COUNTY TALC ADMINISTRATION u u Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: j ZOZD To Whom It May Concern: wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax)car_ 2Q,117) on Tax Abstract or Parcel Identification Number(s)(PIN)w In accordance with North Carolina General Statute 105 2ti2.1(a l),1 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. I0S282.1(al)applie%onl)to the property fates levied h) the county or municipality In the calendar year in which the unlinscly application is filed. If additional space for explanalian is needed,please submit an altachment with this request. Please explain: 4a� t�1 t:r�{Y.i� -I Q� � J.5 flow did you find out about the program(%)? /`I_ f e_1 7 AUI led ki ( COUH Thank you, (Signature) 9122J2020 (47 unread)-deadeye.2400@yahoo.com-Yahoo Mail 9 FILED AUG 10 2020 ORANGE COUNTY TAX ADMINISTRATION �e F Request for Approval of Property Tax Exemption,.Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: -ro Wham It May Concern: „Keen d.� ��► wish to be considered for property Tax Extmpdou,Exclusion oc Deferral for the tax year an Tax Abstract or Parcel Idetntiiifaflioo Nuwbrr(t)(PIN)tl lit accordance with North Carolina General Stawle 105-2a2.1(al),t subuth tit.teasan(s)set(arW below for consideration As drivanstration of good cause for failure to make a thudy appiitation.An untimely application approved w,d-G.S.105-202.1(al)appliu only m the property tax-levied by if,,muncy or municipality in the calendar year In which the untimely application is filed.If additional spat,for eapiatudwn is needed,please submlt an i tt ecluueut whit Ilia request Please explain: {n/ t Haw did you find out about the p-g-osts)y l YYti 9 Tltattkyau, ro �7 t htfpsl/maii.yahoo.cooVdffolders/ilmessages/i 231491ANYX81 wMLxXRX2pENgimyJbxdfw:2?fullscreen=l 1/1 10 FILED ®`10W,t too a� SEP 2 A r `; 2V"� 17 52 ORANGE COUN'r TAX ADMIMSI'RA'17 Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date:_September 23,202) To: Orange County NC Board of Equalization and Review: I,(PRrN'r NAw) Habitat for Humanity, Orange County,NC Inc,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)#_9890060413. In accordance with North Carolina General Statute 105-282.I(a l),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 filed. If additional space for explanation is needed, please submit an attachment with this request. Please explain: We closed on the purchase of this property, 7516 Sunrise Road, Chapel Hill, 0912612019 front a non-taa:-exempt owner. Due to that timing, the 2019 tax bill was paidproratably between us and the seller at closing, and Habitat did not see the 2019 tax bill. Now, in 2020, we received the tax bill for this property which caused me to research and determine that we had not filed a Property Tax Exemption Request for 2020 this property. This was an oversight on my part, due to numerous property purchases, sales, merges, and splits over the past 2 years, as well as our current covid-19 situation causing me to work from home most of the work week, and I sincerely apologize. The tax portion of the bill amounts to S7,560, which is a considerable sun for a non-profit. I humbly and respectfidly ask that Habitat he exempted from this 2020 property tux. Thank you for your consideration. How did you find out about the program(s)? Conversations with Sbavonda McLean and Nancy Freeman in the Orange County Tax Department Thank you, t VP-Finance,Habitat for Humanily,Orange County,NC 9-23-20 dy McNeill Title Date 11 ( — 51 D �/I__; o l7 S2 SEP O Y 2g20 (?range Coup � Tax a 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: 13(PRINT NAME) ) wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year L 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: (A C'i t7 4 a �`u 5 ��GWl 1-Z"A Y d�Vt�� Ll� Ci � �Pi How did you find out about the program(s)? Ls 0 V9,v 45of l o eJe Thank you, I (Signature) 12 L044� FILED f 5EP 2 2 202d 5 s. ORANGE COUNTY. `' TAX ADMINISTRATION 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: '- � To whom It May Concern: I,(POUNT NAB wish to be considered fo Property Tag Exemption,Exclusion or Deferral for the tag year on Tag Abstract or Parcel Identification Number(s)(PIN)# r 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. VIM IT c0L) A- Please explain: ffV I IV F" G�w�! 2 d �Jd del+ ►t s T J 7' a� Hoye did you find out about the program(s)? �a r�ic d � Ae- I`t-x ; 4akKou e 13 t¢rge ` cot,� u A 0 G 2,6 2020 C' 1tIf F.` t Otl�ld TIX h Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: g1A U) To Whom It May Concern: I,(PRINT NAME) Ql tJ �Y 1 i wish to be considered for Property Tag Exemption,Exclusion or Deferral for the tag year �d -Q on Tax Abstract or Parcel Identification Number(s)(PIN)# g7��7 �8D 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: • - o ` vie. �I,J��� t� � Y-' I(��"� o� Hoye did you find out about the program(s)7 r • han you, , l (Si re 14 SEP 01 2020 17 sz Orange Cot�ntY lax` 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: z y (,y To Whom It May Concern: I,(PRINT NAME) CA L'. F Y (�,� I I af/Vk wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tag year —V (� 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: P 1`d ct ),ta U)oL A,16 aVe ";'c V �' How did you find out about the program(s)? � t P r,e)ej14, A`- V Thank you, (Signature) 15 FILE,1' )tb 52 O C T 012020 cAta-'°a 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: C n,r e- ( �C a f\r ,wish to be I,(PRINT NAME) /�/, considered for Property Tax Exemption,Exclusion or h(Q�Deferral for the tax year p�llR on Tax Abstract or Parcel Identification Number(s)(PIN)# "� I l� 0 5 0 Please note that the F 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: S It ' ra V'L a C Ll n. o U1 A,5 o u t cQ rvL "Fe-e- 0..5 s I S 4-e. r e.,e I n 1,1 4-e a Uq Ju-S -p 1j 91' he r ro1)ef-4:!) oak .Qx�m ,p -I-� o -- 5en4 0`�pP� O� How did you find out about the program(s)? Y� D� r O�UI W• X d�-��L� Thank you, (Signature) FILED 16 . l ORANGE COUNTY >r 52 TAX ADMINISTRATION 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: �� To Whom It May Concern: I,(PRINT NAME) W/4 wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year -G b on Tax Abstract or Parcel Identification Number(s)(PIN)# �?�4 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: '�7�/�� How did you find out about the program(s)? V// Thank you, cam (Signature) 17 eta UAle, FILED T7 �� SEP 2 5 20M $pr�4 �nx"� ORANGE COX i, TAX ADMTNNT4l w'Ss,1'•+ Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: `�' �j ` aX0 To Whom It May Concern: 1,(PRINT NAA7N) wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year on Tax Abstract or Parcel Identification Number(s)(PIN)# U to S 1 O 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: 'S 1• t aft tg►� - -.i-`-�•-c o`er- - c`�w' .�''c�- c�P.ss,.r-�.��Iw 1a., hl L©�c � �"��zA.� �.� • .��,eL c.�-i.v SS vsc�..�L.-1't�.- _ 6 tip.... -t�c�y. •,r�r� ��, .�..�,-� c�-, c , rr, A--�. How did you find out about the program(s)? Qr""' `A-1�i C-VN Thant:you, (Signature) 18 r. SUP 1161 2020 I `for �h QCac° _.,. 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 ,yv l� rL �(lRINT NAME) y��� wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year a g 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(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: Hoye did you find out about the programs)? Thank you, 4 (Signature)