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Home My WebLink AboutAgenda 11-04-2021; 8-d - Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 4, 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 ten untimely applications for exemption/exclusion from ad valorem taxation for ten bills for the 2021 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 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 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. Three 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. Including these ten applications, the Board will have considered a total of thirteen untimely applications for exemption of 2021 taxes since the 2021 Board of Equalization and Review adjourned on September 01, 2021. Taxpayers may submit an untimely application for exemption of 2021 taxes to the Board of Commissioners through December 31, 2021. 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 2021/2022 taxes due to the County, municipalities, and special districts in the amount of $9,321.56. 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 2021/2022 exemption. 3 NORTH CAROLINA RES-2021-068 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 2021 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 2021 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. Clerk to the Board of Commissioners 4 Late exemption/exclusion application-GS 105-282.1(at) BOCC REPORT - REAL/PERSONAL LATE EXEMPTION/ EXCLUSION NOVEMBER 4, 2021 ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Butler,Phillip 299210 2021 269,400 224,400 411.12 Late application for exemption General Statute 105-277.1C(disabled veteran exemption' Caldwell Fire Department 3183855 2021 44,300 0 390.99 Late application for exemption General Statute105-278.7(other charitable,educational,scientific,literary or charitable purposes Hearn,Frances 94679 2021 334,100 167,050 2,682.99 Late application for exemption General Statute 105-277.1 homestead exemption Hester,Deborah 262868 2021 130,800 65,400 (583.04) Late application for exemption General Statute 105-277.1 homestead exemption Miller,Robert 1061917 2021 376,900 331,900 (632.56) Late application for exemption General Statute 105-277.1C(disabled veteran exemption' Stirewalt,Catherine 841831 2021 154,6001 80,676 (675.36) Late application for exemption General Statute 105-277.1(homestead exemption Tice,Steve 137174 2021 321,100 160,550 2,433.45 Late application for exemption General Statute 105-277.1 homestead exemption Vereen,Florence 231464 2021 440,000 395,000 (402.75) Late application for exemption General Statute 105-277.1 C(disabled veteran exemption Warren,Margaret A HRS(Corine Wilkins) 162222 2021 132,000 115,500 (147.09) Late application for exemption General Statute 105-277.1(homestead exemption Worley,Helen &Vernon 33621 2021 180,800 90,400 962.21 Late application for exemption General Statute 105-277.1 homestead exemption 9,321.56 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 16,2021 thru October 13,2021 5 ' C�CGC��® SEP 2'9 2021 ®tA�%e �o4fi Orange County Tax 17 52 ��or7 h 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: LQ aVI To Whom It May Concern: I,(PRINT NAME) K 1` lq- wish to be considered for roperty 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(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: Cb Ojq ao ou Wum U How did you find out about the program(s)? V/-I l y (Signature) 6 FTL D AUC; 3 0 2021 17 5P GRANGE COUNTY TAX AD1tiIINISTIMTION 0 �io�r4 Qat°��o Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date:� � L2.;;_x I To Whom It May Concern: 1, 1,(PRINTNA_HE) /• �/'C� /�SO/✓ l ��LIWC�� /!C �1 G✓f��+7 , wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 4?0.2 on Tax Abstract or Parcel Identification Number(s)(PIN)# �$-1-71 Qj 857 In accordance with North Carolina General Statute 105-282.I(a 1),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: /124-1 6414 o 2 eS How did you rind out about the program(s)? /tlg Thank you, V1. C (Signature) 7 FILED � sa SEP 2 4 2021 ORANGE COUNTY la �9 (Cato TAX ADMINISTRATION r�L �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: To Whom It May Concern: C I,(PRINT NAME) &Anl�5 / 1 / ,wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year on Tax Abstract or Parcel Identification Number(s)(PIN)A. /779 7�/.540nerPlease note that the deadline to submit a timely application Deadline is June Ist 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: How did you find out about the program(s)? Thank you, (Signature) 8 �yp4t ' C044 , @ � FILED ix �z SEP 2-7 2021 oRA a NG'E COUNTY �"tb � 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: I,(PRINT NA..),21)—rl— i wish to be considered for Property Tax Exemption,Exclusion or/Deferral for the tax year �on Tax Abstract or Parcel Identification Number(s)-(PIN)# T✓, D / ly 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 (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)? �l° Thank you, (Signature) 9 aVW ' Cop 17 52 0 ° S CEP o 1 2021 ,�or`h aY°�,� Orange County 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: C7 C7 To Whom It May Concern: I,(PRINT NAME) �o PJB�� !/D Aja e1r ,wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year_s, on Tax Abstract or Parcel Identification Number(s)(PIN)4 �� 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 (at)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: l ' How did you find out about the program(s)? 0 160-�-r0 CC?I-L Thank you, V �Q( (Signature) 10 jn t '.ti7y x FyW _ i MCK90WDD ®�°age eo4ry�� OCT 0 7 2021 Orange County Tax u sa 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,(PRINT NAME) , wish to be considered for Property Tax Exemption,Ex sion or Deferral for the tax year on Tax Abstract or Parept 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: Sed mti , slb'zess sp ,A)dl -no /r1Ywr h2tW- ma's '%;n- 7x�� "W rni' ,bre)leer a710l arid— bow akc a'hl ed l arm be shC I.Wed"Wen-f 'm � ,fie% How did you find out about the program(s)? _ 41 Me- Aa V ofs7ce., Thank you, (Signature) 11 OCT 05 2021 " 32 Orange Count Y Tax "C1��1\`\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: CO�141L.1 To Whom It May Concern: �!(PHQV7'NAME) ✓� l.V G� �1 C��7 �C�'S �� _f 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)# - �-r Q-T 9 Qzg 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: t (� kc v l �� try e'q X 1 How did you find out about the program(s)? C r�ll -T�Q' k� Thank you, (Signatu ) 12 r i 17 5� 4 artb 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: Q 0.2 OCT 0.6 2021 To Whom It May Concern: Orange CDDDty raX I,(FAINT NAME)_rk fifA0Y s Veliffe—Al wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year—,2�—O.- on Tax Abstract or Parcel Identification Number(s)(PIN)# IF 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: j r / �weiS vtViawti2r�° oQ a eM.d s{�g �l cnbo41Pd` Wj— J� 1 t &PW i�cl7'ij �y,,��,_� r 1(7 + e �tec� I FAY How did you find out about the program(s)? �� G t•� Y11 L tid"Pll»G� Thank y u, (Si nature) ' 13 TU FILED ly 52 JUN 0 8 2021 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: b To Whom It May Concern: I, RuvTrtamu Qt � n `f i ti 6 �r G� wish to R )� s be considered for Property Tax Exemption,Exclusion or Deferral for the tax years ' on Tax Abstract or Parcel Identification Number(s)(PIN )N 1W Please note that the deadline to submit a timely application Deadline is June Ist 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 e lain:, How di you fmd put about the program(s)T L�6 ITha you, (Signature) 14 FILED iz sz OCT 1 5 2021 Cnti°``�a 0 RI-NGE COUNTY Request for Approval of TAX ADMINISTRATION Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: j� -- /S—_— �.0 A/ To Whom It May Concern: I,(PRINT NAME) �4&4 ,wish to be considered for Property Tax Exemption,Exclusion or Deferral fort a tax year on Tax Abstract or Parcel Identification Number(s) (PIN)# g7y?U65 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 (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)? {' i Thank you, 6 Signature