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Home My WebLink AboutAgenda - 10-03-2022; 8-d - Late Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: October 3, 2022 Action Agenda Item No. 8-d SUBJECT: Late Applications for Property Tax Exemption/Exclusion DEPARTMENT: Tax Administration ATTACHMENT(S): INFORMATION CONTACT: Exempt Status Resolution Nancy Freeman, Tax Administrator, Spreadsheet (919) 245-2735 Requests for Exemption/Exclusion PURPOSE: To consider six (6) untimely applications for exemption/exclusion from ad valorem taxation for six (6) bills for the 2022 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. Three 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 applicants are applying for disabled veteran exclusion based on NCGS 105-277.1C, which allows for an exclusion of$45,000 for an honorably discharged Disabled American Veteran. One applicant is applying for low or moderate income exclusion based on NCGS 105-278.6, which allows for an exemption of a nonprofit organization providing housing for individuals or families with low or moderate income. Including these six applications, the Board will have considered a total of twenty-four untimely applications for exemption of 2022 taxes since the 2022 Board of Equalization and Review 2 adjourned on June 30, 2022. Taxpayers may submit an untimely application for exemption of 2022 taxes to the Board of Commissioners through December 31, 2022. FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of the exemption application will result in a reduction of FY 2022/2023 taxes due to the County, municipalities, and special districts in the amount of$5,024.26. 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 2022/2023 exemption. 3 NORTH CAROLINA RES-2022-054 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 2022 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 2022. Clerk to the Board of Commissioners 4 Late exemption/exclusion application-GS 105-282.1(a1) BOCC REPORT - REAL/PERSONAL LATE EXEMPTION/ EXCLUSION October 3, 2022 ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT TYPE Brown, Roy 205645 2022 74,000 37,000 (342.66) Late application for exemption General Statute 105-277.1 (homestead exemption) HE Community Home Trust 76319 2022 219,100 0 (3,546.35) Late application General Statute105-278.6(low or moderate income housing) BUS Francis, David 290701 2022 5,950 0 (55.39) Late application for exemption General Statute 105-277.1 (homestead exemption) HE Hostler,Christopher 3198162 2022 736,800 691,800 (416.75) ate application for exemption General Statute 105-277.1C(disabled veteran exemption) VA Robinette, Brian Edwards 241902 2022 209,200 164,200 (406.75) ate application for exemption General Statute 105-277.1 C(disabled veteran exemption) VA Taylor,Virginia 265855 2022 55,410 27,705 (256.36) Late application for exemption General Statute 105-277.1 (homestead exemption) HE Total (5,024.26) '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. August 23, 2022 thru September 16, 2022 5 rAUG � EM Ot f t�^ -)t.- 17 ;t.17 52 l 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) I\�"�J &J a 14 YU C �C , wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year ! c Z 2 on Tax Abstract or Parcel Identification Number(s)(PIN)# 2 � J 79 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: n 1, How did you find out about the program(s)? W" Cy— Thank you, (Si ture) d 6 �¢Qo RUAUG 2 3 2022 Orange County Tak 17 52 alortb Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: 8/22/22 To Whom It May Concern: I,(PRINT NAME) Felicia Stroud of Community Home Trust,wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 2022 on Tax Abstract or Parcel Identification Number(s)(PIN)# 9778956264. 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: 105 Wesley St is a single family home acquired from Self Hell)that provides affordable housing through Community Home Trust affordable housing program CHT Durchased this home October 2021 How did you find out about the program(s)? We have multiple homes that are 100% exempt already. Thank you, 57e&da s (Signature) 7 A V, Q ZY1 f u 52 a Cou b Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date: 0 ` I v zo�� To Whom It May Concern: layyj �� o I�`d� FOX �1 C, 1"S I,(ranr[�N�� / 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 (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: y�iti tt VYl �Q i-0 w\ . How did you find out about the program(s)? Y P T k you, k � (Signature) 8 Dj) Iz sz AUG 2 2 2022 grange County 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: I,(PRINT NAME) ��"`Q S 1 �-' �y` wish to be considered for Property Tax Exemption,Exclusion or Deferral for the taxyear �`' on Tax Abstract or Parcel Identification Number(s) (PIN) # q�H III .9 C) -33 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: yI\VQ- �, .� �. V Q�8�� G. C 161\ 1. �r>i°.✓` G C`c-?��.e�� c,\`(� C �.�� i� �C C CA l,C.f_A - ow did you find out about the program(s)? ram(s)? kl� H y r � Thank you, 'f Signature ' 9 rA -V��'D IGG 2022 ' sr t °``ate Orange County Tax r u sz Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application Date:_2/IAP /4 �-- To Whom It May Concern: I,(PRINT NAME) �/ j�x �!! Q/��!' wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year Qct( onTax �Abstract or Parcel Identification Number(s)(PIN)# Tatr `��sa-411 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: I' Ah thca4 l� I�r�hi) - h rl,'�iCd 11144 �t�d �L'T v How did you find out about the program(s)? Thank ou, 1 aC 1 (Signature) 10 (`mss ®tars¢ ' Co4�� L t -RED AUG 15 2022 �� z orange Count Y fax 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: rdk /4 V,,7 L� ,wish to be I, (PRINT NAME) V considered for Property Tax Exemption,Exclusion or Deferral for the tax yeaon 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 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: -D f d 1-1 C+ kr)0 LO V-f_ V,J U__-r-kS re-ry-)ovej -7P 0 4� OLCIC oc t-'-t- L-c.-n fi l b, t\ upn5 f e re`ty f d How did you find out about the program(s)? Thank you, Signatu