HomeMy WebLinkAboutAgenda - 12-05-2022; 8-d - Late Applications for Property Tax Exemption Exclusion 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 5, 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 eight (8) untimely applications for exemption/exclusion from ad valorem
taxation for nine (9) 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.
Five 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 105-278.3, which allows for exclusion
from property taxes for property used for a religious purpose.
One applicant is 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 exemption based on NCGS 105-278.4, which allows for exemption
of real and personal property used for educational purposes by an educational institution, an
affiliated institution of The University of North Carolina, a nonprofit postsecondary educational
institution or North Carolina community college.
2
Including these eight applications, the Board will have considered a total of forty-seven 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 $22,155.17.
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-2022-067
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
December 5, 2022
ACCOUNT BILL ORIGINAL TAXABLE FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Chestnut,Alfred 3183629 2022 238,900 193,900 (585.54) Late application for exemption General Statute 105-277.1 C(disabled veteran exemption;
Dabbs,Samuel 214690 2022 49,920 39,706 (92.69) Late application for exemption General Statute 105-277.1 (homestead exemption;
Families&Communities Rising Inc. 9820 2022 15,400 0 (13,121.19) Late application for exemption General Statute. 105-278.4(educational purposes;
Families&Communities Rising Inc. 317146 2022 925,200 0 (218.40) Late application for exemption General Statute. 105-278.4(educational purposes;
Graves,Brenda 303561 2022 195,100 97,550 (885.27) Late application for exemption General Statute 105-277.1 (homestead exemption;
Grinstead,Sue 81772 2022 133,100 66,550 (1,022.34) Late application for exemption General Statute 105-277.1 (homestead exemption;
Life Point Church of Hillsborough Inc. 3197932 2022 485,400 0 (4,495.29) Late application General Statute 105-278.3(religious purposes)
Reed,Norma 193573 2022 84,550 64,289 (185.19) Late application for exemption General Statute 105-277.1 (homestead exemption;
Sylvan,Beata 169105 2022 201,700 100,850 (1,549.26) Late application for exemption General Statute 105-277.1 (homestead exemption;
Total (22,155.17)
"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.
October 15, 2022 thru November 16, 2022
5
MQIEaMo
AUG 2 6 2022
O�4�gc X04 a
Orange County Tax
1: i2
b
C8L0,'6
Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
Date: V` I C ^,D;)d
To Whom It May Concern:
I _A`� -(,-k S`I IV1� �V les � ,wish to be
(PRINCNAAtE) .!..---
considered for Property Tax Eaemp� �f h clusi or eQfer�r �Jor the tax year _on Tax Abstract or Parcel
Identification Number(s)(PIN)#—�L- vT-moi-! 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:
✓t i �`
� � . • l f_^ -) t���,__,.r ..r Y` A L/�' R)II
T Yl/ 1 ,tL.t F C:LL .t4LI "4'
>' fD �LOe 7-
How
How did you find out about the program(s). ✓�
T`linkYL, ,)1
6
G3�C��HMLED
OCT 19 2022
u sz 1®range 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: fi�//( IV.2,
To Whom It May Concern:
yet yy
I,(PRINT NA1VI1'r) s
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 02
uii Tax Abstract or Parcel Identification Numbers)(PIN)#
195-9 6 7a �aY
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 ff
b ikk ou m�ou5' helTHh C0t7d1 �0vtY ��zC�U�l�n� � o l9 r ►�'(�><��5'
6 bo40 hoes5 tv�fG� ShvL)l erg j i-4t %' 1e eve.( rvt Ce(-Vi cA- jti
,�16b h gVee 4aS h,n4646'�.r Th grz) 1 ( 'J'51 �05� C
-)VVI 1t
How did you find out about the program(s)? Iy! Q(ri pE Coun f 1 /A)� C
Thank u, �
(Signature)
7
]7 52
4
Cato-N,
Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
Date: 08/17/22
To Whom It May Concern:
I,(PRINT NAME) Terry David wish�I�S I i �C• wish to
i
be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 2022 on Tax Abstract
or Parcel Identification Number(s)(PIN)# 986581972 and 9865808899 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:
I apologize. We had a property tax exemption in place for the property at 125 Lawndale Avenue Hillsborough NC 27278 for
approximately 10+—years and was not aware that we needed to reapply for the exemption when we changed our name from
Chapel Hill Training-Outreach Project, Inc.to Families& Communities Rising Inc.
How did you find out about the program(s)? on-line
Thank you,
(Signature)
8
t4oAe
Iz 52
amort, C uLte 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: t I — 1 �g
To Whom It May
&- na(&M Concern:
1,(PRINT NAME)
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)#
-" 7�LG
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: fes_
1 U
Dim ! ' 4! -4 vi
e v)
r
How did you find out about the program(s)? �
Tha you,
(Signature)
9
I EEM
® 7r
ti
®rare✓ C .uin Ta
17 52
"Ott,
�.aca�
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 Wbom It May Concern:
r-'V &A' 4
I,(PRINT NAME) ( XjA
ew
wish to be considered for Protfoeolrty Tax Exemption,Exclusion or Deferral for the tax year
on Tax Abstract or Parcel Identification Number(s)(PIN)#
9'M��f0 . &42
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 e�x�/plllain:,,
\ -
How did you find out about the program(s)? '� efli eix> �22cL '
Thank ou,
(Signature)
10
17 52
i
i
I
4
�lprtb C'Ita �
Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
Date:Friday,October 7,2022
I
I
To Whom It May Concern:
I,LifePoint Church of Hillsborough 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)#9875302549.
I
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.
I
Please explain:
As part of a remodeling project, multiple properties that were previously exempt were merged into one new
PIN by the county. We were unaware that we needed to submit a new request for exemption believing that
our previous exemptions for the premerged properties would continue.
How did you find out about the program(s)? We previously were exempted but had multiple properties
merged into a new PIN.
Thank you," oz��e��
+
I
I
I
I
I
I
I
I
11
®iaV'Qe , CIO,, OCT 14 2022
f Orange (,ountV Tax
17 52
�o y
rah C,AVG
Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
Date: I0�
To Whom It May Concern:
19(PRINT ) °I T NAM y
wish to be considered for Property Tax Exemption,Exclusion or Deferral for the tax year 1-C) ,
on Tax b tr ct or Parcel I/dentificati Number(s)(PIN)#
7(Q, r
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:
AAqti .
S:�EQ046 144 alIC6�-I'q /2
l
t
C
r /
How did you find out about the program(s)? l � r
Thank you,
(Signature)
12
�o
SEP 21 2022
Orange County Tax
.fib r11 .;.c�,Yo�
Request for Approval of
Property Tax Exemption, Exclusion or Deferral
Due to Showing of Good Cause for Failure to Make a Timely Application
Date: 9/19/2022
To Whom It May Concern:
[,(PRINrNANir) Beata A. Sylvan ,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) # 9787182655
.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(a1),I submit the reason(s)set forth below for
consideration as demonstration of good cause for failure to make a timely application. An u»timely application
approved under G.S. 1.05-282.1 (a.1) applies only to the properq, 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;
Partial blindness and cognitive decline
IJow did you find out about the program(s)? Long time resident
Thank you, ,�v
r/ signature