Loading...
HomeMy WebLinkAboutAgenda - 01-19-2021; 8-d - Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 19, 2021 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 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. 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 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 105-278.7 which allows for an exemption from property taxes for property used for educational, scientific, literary or charitable purposes. Including these nine applications, the Board will have considered a total of fifty-four 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. 2 Based on the information supplied in the applications and based on the above-referenced General Statutes, the applications 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 $ 11,438.15. 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-2021-004 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,Laura Jensen,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 2021. Laura Jensen,Clerk to the Board of Commissioners 4 Late exemption/exclusion application-GS 105-282.1(a1) BOCC REPORT - REAL/PERSONAL LATE EXEMPTION/ EXCLUSION JANUARY 19, 2021 ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Cordeiro,Christopher 277928 2020 50,600 50,600 Late application for exemption General Statute 105-277.1 homestead exemption) Graves,Joanna 3743 2020 116,700 59,875 531.71) Late application for exemption General Statute 105-277.1(homestead exemption Holt,Barbara 242622 2020 140,100 77,328 604.30 Late application for exemption General Statute 105-277.1 homestead exemption) Jackson,Catherine 262521 2020 95,400 56,620 362.86 Late application for exemption General Statute 105-277.1 homestead exemption) Lane,Walter 250515 2020 118,300 59,150 880.09) Late application for exemption General Statute 105-277.1 homestead exemption) Residential Services,Inc. 243836 2020 491,000 - (7,923.26) Late application for exemption General Statute105-278.7 other charitable,educational,scientific,literary or charitable purposes Ri sbee,Bobby 47514 2020 950 9.16 Late application for exemption General Statute 105-277.1 homestead exemption) Weaver,Frederick 128112 2020 170,600 125,600 751.09 Late application for exemption General Statute 105-277.1 C disabled veteran exemption) Wikrent,Karen 309381 2020 80,300 40,150 375.68 Late application for exemption General Statute 105-277.1 homestead exemption) 11,438.15 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. November 18,2020 thru December 30,2020 5 FILED NOV 1 1 2020 ORAiNGL?COUNTY TAX ADMIs[ISTRA,'PTON s RequestfUr"Approval of propelty Tax�orj�Exciusimer Deferral Du,e to StLowiniq of Good Cause fbr Fail' to Make a Timely Appficafion lien i t o To,Whom ilMay Conte ommc Owe- -TrA6�9 C-0 1-d piled Ta6 corj�Lh I r- Cam wbhtobe cousklered fdrl Tax Kxempfion,Exclusion orDefirraffdr the tax year ou Tax Abstract ract or Parcel rdentinumdw Numb. s RR4 � jg accombmux with North Caro ral',Statute 105-28MA211,1 SOMA the rea a(4 set forth belaw for cousidamflom as demonstration of gflad came:far-faiihre tin)makes a thuely a pliicatiom. An unfiinely, appWaved wide^G:Sr 1 2'1Z1(=l)aj�OM4'IRthe Pmprlty bffAM k6e&by tfic or mwaktaW in the caleadar year M wlwh the URtll�aPPrw2twu.is MedL If she for expE2i=tiaju is ueed'e4 please submit:an attachanent wft this Est. F �a n p �/e,1J 41 1 r How did yna to aboat the l Thank y 6 FILEDf DEC 2 2 2020 ORANGE COUNTY TA""'W'N'STRATION 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 To Whom It May Concern: 15(PnINTMAME) wish to be considered for Property Tax Exemption,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(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 tiled. If additional space for explanation is needed,please submit an attachment with this request. Please expla'n Ac How did you find out about the program(s)? ' 4+ Thank you, ` (91,g'ature) 7 F ILF, DEC I 1 Z020 1 ;, ORANGE COUNTY TA.?(ADNIINISTRAT10t] h�`"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: 12/11/2020 To Whom It May Concern: Barbara Jean Holt , 1,(PRINT NAME) _.._ _. .. 2020 wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year on Tax Abstract or Parcel Identification Number(s)(PIN)# 9883398173 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:—_._ __...... .. - M son ut the a lication in the mail but I didn't find out that there is still an issue until October 8th. From my understanding, the appliction was never recieved. How did you find out about the program(s)? Neighbor ' y. Thank you, (Signature) 8 DEC 0 2020 37 52 I 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,(P1tIIVT NAME) � - - - -- wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year on Tax Apstracl P ce€I entificati�Number(s))(PIN}# In accordance with North Carolina General Statute 1o5-282.1(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 j 105-282.1 (al)applies only to the property taxes levied by the county or application approved under G.S. l 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 5 I (1 p c<;tAnem Ll eL onab (, u e a A emu - . Sw�d »v ; How did you rind out about the program(s)? Thank you, (Signature) (. FILED s r DEC 2020 17 12 ORANGE COUNTY TAX ADMINISTRATION 0'th 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: To Whom It May Concern: 1 WA L -r /� y-��zJyr �"� �'� ,wish to be ,(PRINT NANIE) considered for Property Tax Exemption,Exclusion or Deferral for the tax year 2 C7 2 on Tax Abstract or Parcel Identification Number(s) (PIN)# 6 ?C Q 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 (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: . .. ...... . . �t� ter_--,�L rt rN,� r Folt 7rr � Caws How did you find out about the program(s)? n" r Thank you, Signature 10 FILED 17 52 DEC Q 8 2020 °rt� nrol�� 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: wish to be considered for Property Tax Exemption,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 (al)applies only to the property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. H additional space for explanation is needed,please submit an attachment with this request. Please explain: p h W r-<' �' i - tea r t t d `4'0g. I .� How did you find out about the program(s)? = '� l q 7 Thank you, (Signature) 11 ri$t } NOV 3 0 2020 orange Tax 17 S2 �rr-4 Cato a Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Matte a Timely Application Date: ^ ^ To Whom It May Concern: I,(PRINT NAB b ti Rjosbe_ G wish to be considered for roperty Tax Exemption,Exclusion or Deferral for the tax year Q 1 J on Tax Abstract or Parcel IdentificationNumber(s)(PIN)# 20 0 0 © 1 Iu 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: $oqv did you fizid out about the program(s)? Thank you, (Signature) 12 o4e FILE ®�¢ 4he6 C p Cy y� ry v O'O'C;S c6UN"Y . .VAX pDM1�'TRA"�SON y Q 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: 04eAli _ 418 VeR wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year Q Q on T Abstract or Parcel Identification Number(s)(Ply# 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)7 Thank you, (Signatare) FILED 13 DEC.16 2020 OR OGE COUNTY TAX ADMINTS'TRATION 17 �178aYul��,4 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 I 0 To Whom It May Concern: (PRINT NAME) -- wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year �Qv7L� on Tax Abstract or Parcel Identification Number(s)(PIN)'-9 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: e + How did you find out about the program(s)? 4,- bj4a,'�& 4 Thank , _ (Siguatur ) Y