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Home My WebLink AboutAgenda - 12-03-2001-8cORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 3, 2001 Action Agen O Item No. -L SUBJECT: Late Applications for Property Homestead Exemption John Smith, ext. 2101 Exempt Status Resolution DEPARTMENT: Assessors Once PUBLIC HEARING: (YIN) No] ATTACHMENT(S): INFORMATION CONTACT: John Smith, ext. 2101 Exempt Status Resolution Letters and Applications Requesting TELEPHONE NUMBERS: Homestead Exemption Hillsborough 7324181 Chapel Hill 968-0601 Durham 688 -7331 Mebane 336427.2031 PURPOSE: To consider two (2) late applications for granting homestead exemption for the 2001 tax year. BACKGROUND: North Carolina law provides for the exclusion of a portion of the value of certain real and personal property from taxation, provided that the owner meets certain income and age provisions. NCGS 105 -277.1 excludes from property taxes the that $20,000 in assessetl value of certain property owned by N.C. residents aged 65 or older or totally and permanently disabled whose disposable income does not exceed $16,000. This exclusion covers real property or mobile homes occupied by the owner as his or her permanent residence. Applications for this "homestead exemption" must be filed prior to April 15' in the tax year for which relief is sought. These two applicants fled applications for homestead exemption after April 15, 2001. NCGS 105- 282.1(a)(5) does allow some discretion for untimely applications for homestead exemption. Upon a showing of good cause by the applicant for failure to make a timely application, an application for exemption or exclusion fled after the dose of the listing period may be approved by the Department of Revenue, the board of equalization and review, the boad of county commissioners, or the governing body of a municipality, as appropriate. An untimely application for exemption or exclusion approved under this subdivision applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. These two applicants can be approved for 2001 based on the above referenced general statutes. The opinion of the Assessor is that the above referenced applicants meet all eligibility requirements and the letters provided satisfies the 'good cause requirement of NCGS 105 - 282.1(a)(5). FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of these homestead exemption applications will result in a reduction of 2001 taxes due to the County, municipalities, and special districts in the amount of $280.06. RECOMMENDATION: The Administration recommends that the applications for 2001 homestead exemption for the above referenced applicants be approved. rconrrt CARO1.wA ORANGECOOnTY EAEMBTSTATOBBFBOLII'IYON wLereu. NOw CaroWe(irnetel sWwu:e 105 -2821 empowma Ne ➢oaraofeowry Cam®ssi ®vsto approve eppl,mtinnn (nt e,ewla , allet IF, l," of do, hdam penM and Whereas, gmdmuse Lesbemshownnec.Wexcdby LeuMrrmaioupaakttprovitledentl Mereas, We Aaeuamh,sdct,u Wtbaltu Wh=ccouldhavebem appmvW fm 3001 hatl applicatiov bemtuarlY NOWT FOEE,rr ISBESOLVEBBYTHEBOARDOFCOLNfY C0hLW55IOMRS OF ORANGE COUIaTY MAT Jr pa p shoes applying far MF d mn far 3001 are so approval as exempo Ujaen motive ddy matle and mmnaed dre fbosgoing tcminum was passed by Ne fallowing solos Ayes: Cmmmvinncm Nom. i, B,mrly A. Blythq Clehm We Bomdof Cnmmlmi�mele We County ofpnage, Nmrh zmlina DOIQIXBBY Cp2T4Y Wet Le foregoing Ns hca cuePollY mpled fi ®14'rawrdM mwlm o(tbe Bomdof Comutissiovers ror said COUnly ataregularmeedvg ofseid BOUd LeW ou midtecmd MVi ,pbccn made in the Mm n, Book of Use mwuses ofsaW BOmd.undia I pun copy of so much of s id pmued,T, orchid Rnnd n tc4ree many way to We pssnged We rcealudon dmcnhl m slid W ttcdin8e. RTPNGSSmr haudaudme eoryora¢sealorvW Cnnnry, IMa _._aayof 3001. Clakmfbe RwN OfCOOUmesiaoens J/ io -o/ oQ �eiw F�LLt2 �cwr� � ne4 a�Gy !1E �UO w 9r _ .lieco.�a. -. sd ur n&-4= NAME ADDRESS LY�fUEE 11 NEV CONSTRUCTION OR INPAOVEMENi5 me0sro ryur Real ARE ME R m[a�w.hosw TE Propel during the Wentlet "wESuAiD prewElny year A1,,1,,. j ipvs unOWNERS ry SUNK rs HLOO wA u amrm[wE o -Trt - RAUE u -_ I s NEAR ADDITIONAL LISTING SPACE m n °�u .1 - nrewnm.mwiME ma Rpwo. DOMAIN 1. ^ °nn cE O. v. gnvmmmi e[xuy wwew m nw [ mi ONES EATON ✓ - YIN 10 J HT __ Iraieie�� NEW MIR sw TES IF NEEDED Pm4EnVa % AEI NAME CITYSI FOR EK ON NEW OONST U TION OR IMPFOVEMENI$ rtade to tor Fal .^ a. nrmn.Wrn Nen ialaWar veer ,„ . . nro u amxxO r xNuUlNsEm EP *.:� mo . 1. E11.1.,a1 10 r.