HomeMy WebLinkAboutAgenda - 11-01-2022; 8-d - Late Applications for Property Tax Exemption Exclusion 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 1, 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 fifteen (15) untimely applications for exemption/exclusion from ad
valorem taxation for fifteen (15) 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.
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.
Two applicants are applying for exclusion based on NCGS 105-278.3, which allows for exclusion
from property taxes for property used for a religious purpose.
Four applicants are applying for disabled veteran 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 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.
2
One applicant is applying for exclusion based on NCGS 105-275(7)(b), which allows for exclusion
from property taxes for property appropriated exclusively for use as a public park or drive.
Including these fifteen applications, the Board will have considered a total of thirty-nine untimely
applications for exemption of 2022 taxes since the 2022 Board of Equalization and Review
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 $17,785.25.
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-2022-061
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
November 1, 2022
ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Braswell,Janet 285729 2022 309,400 187,025 (1,118.51) Late application for exemption General Statute 105-277.1 (homestead exemption)
Brigman,Willie 294565 2022 23,130 0 (215.34) Late application for exemption General Statute 105-277.1 (homestead exemption)
Driggers,Margie 3183207 2022 162,400 81,200 (742.17) Late application for exemption General Statute 105-277.1 (homestead exemption)
Fuller,Bertha 182020 2022 107,300 53,650 (760.86) Late application for exemption General Statute 105-277.1 (homestead exemption)
Harris,Latelia 3190874 2022 322,600 277,600 (585.54) Late application for exemption General Statute 105-277.1 C disabled veteran exemption
Hyder,Thomas 3198025 2022 290,900 245,900 585.54 Late application for exemption General Statute 105-277.1 C disabled veteran exemption
Iskcon of NC 194881 2022 132,700 0 (1,212.88) Late application General Statute 105-278.3(religious purposes)
Krishna Temple of NC 243899 2022 298,100 0 2,760.70 Late application General Statute 105-278.3(religious purposes)
Lewis,Ashley 268901 2022 89,200 44,200 411.30 Late application for exemption General Statute 105-277.1 C disabled veteran exemption
Meridian Community Foundation 3190953 2022 262,000 0 (2,394.68) Late application for exemption General Statute 105-275(7)(b)(Appropriated exclusively for public parks and drives)
Pardon,Joyce 264498 2022 676,800 377,314 (3,383.59) Late application for exemption General Statute 105-277.1 (homestead exemption)
Parrish,Ida 269975 2022 223,300 178,300 497.30) Late application for exemption General Statute 105-277.1C disabled veteran exemption)
Peace,Elena 2560381 2022 1 201,900 165,766 330.03) Late application for exemption General Statute 105-277.1 (homestead exemption)
Pee Wee Homes 2906671 2022 1 120,000 0 (1,942.32) Late application General Statute105-278.6(low or moderate income housing)
Penland,David 5991 2022 1 205,100 113,912 (844.49) Late application for exemption General Statute 105-277.1 (homestead exemption)
Total (17,785.25)
'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 17,2022 thru October 14, 2022
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:
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I,(PRINT NAME) ��� rcLs 10 ej ' �
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year "-)-o ste
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 (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)?
Thank you,
(Sig ture)
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AUG 3 0 2022
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Change County Tax
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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:
1,(PRINT NAME) wish to be
considered for Property Tax Exemption,Exclusion or Deferral for the tax year Z C 2—� on Tax
Abstract or Parcel Identification Number(s) (PIN)# 9 9,S 3 93 8 I a. 6
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:
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How did you find out about the program(s)?
Thankyou,
Signature
7
OU I 2022
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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: ffl I
To Whom It May Concern:
I,(PRINT NAME) `� `
wish to be considere for Property ax 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:
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How did you find out about the program(s)?
Thank you,
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(Signature
8
JUN 2 2 2022
Orange County Tax
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Cecil er
Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
Deat
To Whom It May Concern:
I,(PRINT NAME) I? //!a- / /f✓Gl�� � '
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax yearL'G�`�
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:
How did you find out about the program(s)?
T you,
(Sign
9
OCT 1 0 2022
Orange County Tax
17 sa
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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: l Io l
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To Whom It May Concern:
I,(PRINT NAME)
wish to be considered for Property Tax 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: _
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How did you find out about the program(s)?
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County Tax
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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• ] "- A 6�
To Whom It May Concern:
1,(PRINT NAME) li �
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year e
on Tax Abstract or Parcel Identification Number(s)(PIN)#
ffzAi';'Ot
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: 144,
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How did you find out about the program(s)?
Thank y u,
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(Si ture)
11
17 52 JUL 12 2022
Orange County Tax
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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:_July 9,2022
To Whom It May Concern:
I,(PRINT NAME) ISKCON of N.C.,Inc.
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)# 9864033511
In accordance with North Carolina General Statute 105282.1(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 was traveling during the allotted time this year to make the application and just found out that I missed it.In addition I
just did some legal research and found that we were qualified to received the
exemption.
How did you find out about the program(s)? My secretary informed me
Thank you,
(Signatu
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12
17 JUL 12 2022
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Orange Canty Tax
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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:_July 9,2022
To Whom It May Concern:
I,tem NAME) Krishna Temple of NC,Inc.
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)# 9864028637
In accordance with North Carolina General Statute 105282.1(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 was traveling during the allotted time this year to make the application and just found out that I missed it.In addition I
just did some legal research and found that we were qualified to received the
exemption.
How did you find out about the program(s)? My secretary informed me
Thank y ,
13
OCT 13 2022
Orange County Tax
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17 52
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Q``r
Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
Date: �t7O
To Whom It May Concern:
1,WRINr NAN]F)A i/,7te L Z ,wish to be
considered for Property Tax (xemptioil, Exclusion or Deferral for the tax year_ on Tax Abstract or Parcel
Identification Number(s) (PIN)# 9$0�5 n -7CbC�a Please note that the
deadline to submit a timely application Deadline is June lst of the tax year.
In accordance with North Carolina General Statute 105-282.1(al), 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
(a 1)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 bwa.�l tooo-30 AMU.:�,. Vag Z oz�.
11mv did you find oil( about the program(s)?
Fhank you
(Signature)
14
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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: 6/17/2022
To Whom It May Concern:
I,(PRINT NAME) Meran Community Foundation
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)# 9844137.546— 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:
We were under the impression that last vears exemption request that is pending a hearingy with the State Board would roll
over to the following year. We appreciate the opportunitv to reapply for this exemption request. Feel free to contact
US.
How did you find out about the program(s)? Referred from County officials
Thank you,
4
15
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P: 0 1. 2022
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17 U
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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 NAM-)
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:
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t1\)Cc7`1r a C'z-- )Aid' P'ALY1„Jf, zA,-- L- M!� ` )�L
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How did you find out about the program(s)? � f £ , t /1y X( 1 L
Thank you,
(Signet r
16
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LSE 2022
`"tfo�� cty 'a
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:
V
I,(PRINT NAME) ' Q l� 9
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year
on Tax Abstract or Pare 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:
1�
How did you find out about the program(s)?
Thank you,
(Signature)
17
C.
L
17 32 AUG 2 6 2022
Orange 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: U �`l✓
To Whom It May Concern:
I,(PRINT NAME)
Pe-c ci,,e, ,wish to be
considered for Property Tax Exemption,Exclusion or Deferral for the tax year Z(��Z on Tax
Abstract or Parcel Identification Number(s)(PIN)# 9 1�(,. Ll Q a--� &0 �S
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)?
Thak il,
Signature
18
AUG 2 4 2022
Orange County Tax
17 52
car�+�`,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: August 24,2022
To Whom It May Concern:
I,Erika Walker on behalf of Pee Wee Homes a 501(c)3 nonprofit(82-2624086),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)#9778975883.
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:
Ownership transfer of the property occurred in March 2022 after donation from the Town of Carrboro.
How did you find out about the program(s)?Tax Administration Office-we have applied for exemption for
another property.
Thank youiii%,
(Si n ure)
19
0 TIM ED
SEP 2 7 2022
17 52 Orange County Tax
�rrij 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:
I,
(PRINT NAME) ! '
wish to be
considered for Property Tax Exemption,Exclusion or Deferral for the
the tag 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 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