HomeMy WebLinkAboutAgenda - 12-07-2020; 8-d - Applications for Property Tax Exemption Exclusion 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 7, 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 nine untimely applications for exemption/exclusion from ad valorem
taxation for nine 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.
Two of the applicants are 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 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.
Including these nine applications, the Board will have considered a total of forty-five untimely
applications for exemption of 2020 taxes since the 2020 Board of Equalization and Review
2
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$3,618.03.
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-2020-077
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
DECEMBER 7, 2020
ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Empowerment 292985 2020 0 0 - Late application General Statute105-278.6(low or moderate income housing)
Fines,William 229796 2020 120,200 60,100 (969.83) Late application for exemption General Statute 105-277.1 (homestead exemption)
George, Robert 120352 2020 32,159 7,159 (240.60) Late application for exemption General Statute 105-277.1 (homestead exemption)
Hayes, Gene Roger 239880 20201 109,400 70,309 (362.41) Late application for exemption General Statute 105-277.1 (homestead exemption)
Semo,Annie 1066669 20201 255,500 210,500 (669.55) Late application for exemption General Statute 105-277.1C(disabled veteran exemption)
Thorpe,Vermadine 246849 20201 5,280 0 (50.83) Late application for exemption General Statute 105-277.1 (homestead exemption)
Wade,Andrew 1058434 20201 144,200 99,200 (427.01) Late application for exemption General Statute 105-277.1 C(disabled veteran exemption)
Wagoner, Barbara 287792 2020 45,950 20,950 (371.90)1 Late application for exemption General Statute 105-277.1 (homestead exemption)
Willis, Carrie 5434 2020 112,800 56,596 (525.90) Late application for exemption General Statute 105-277.1 (homestead exemption)
(3,618.03) 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.
October 15, 2020 thru November 17, 2020
5
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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,(PRH4T NAME).
wish to be considered for Property Tag Exemption,Exclusion or Deferral for the tax year
on Tax Abstract or Parcel Identification Number(s)(PIN )#
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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 ont about the program(s)?
Thank you,
(Signature)
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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,(PMT NAME)
wish to be considered for Property Tax Bxemptz'on,Exclusion or Deferral for the tax year , W
on Tax Abstract or Parcel Identification Number(s)(PlrV)#
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:
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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:
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:wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tag year
on Tax Abstract or Parcel Identification Number(s)(PIN)#
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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:
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How did you find out about the program(s)7
Thank you,
(Signature) _
9
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Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
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wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year
on Parcel Identification Number(s)(PIN)#
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(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:
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How did you find out about the program(s)?
Thank you,
(Signature)
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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)—V�
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 105T282.1(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:
How did you find out about the program(s)? �5
Thank you,
Signature
11
FILED
NOV 2020
u 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: �V 0
To Whom.It May Concern:
I,(rR1NTN r
-wish to be considered for Property Tag Exemption,Exclusion or Deferral for the tax year
on Tax Abstract or Parcel Identification Number(s)(PIN)#
In accordance with.North Carolina General Statute 145-282.1(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•
re,v . a naval 6em-kdjl fx o Cm
How did you find out about the program(s)?
Than you, �.
(Signature)
12
SEP Z0 0
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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:
cPRMT
-wish to be considered for Property Tag jy1emption,Exclusion or Deferral for the tax 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. Lf'additionai space for
explanation is needed,please submit an attachment with this request.
Please expla' l
cy
How did you find out about the program(s)? s
Thank you,
(Si tare)
13
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.AUG 18 2020
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Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
Date: !f
To Whom 1t May Concern:
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year—cx �
on Tax Abstract or Parcel Identification Number(s)(PIN)#
In accordance with North Carolina General Statute 105-282.1(a1),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(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:
Qa'tiL Qk.
Ham did you find out about the program(s)? S
you,
ou '
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(Signature)