HomeMy WebLinkAboutAgenda 02-06-24; 8-d - Late Applications for Property Tax Exemption Exclusion 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 6, 2024
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 eight (8) bills for the 2023 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 Circuit Breaker exclusion based on NCGS 105-277.1 B which allows
for tax relief based on income. The Circuit Breaker exclusion is a tax deferral program.
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.
Including these eight (8) applications, the Board will have considered a total of sixty-two (62)
untimely applications for exemption of 2023 taxes since the 2023 Board of Equalization and
Review adjourned on June 22, 2023. Taxpayers may submit an untimely application for exemption
of 2023 taxes to the Board of Commissioners through December 31, 2023.
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FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of the
exemption application will result in a reduction of FY 2023/2024 taxes due to the County,
municipalities, and special districts in the amount of $6,284.07.
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 2023/2024 exemption.
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NORTH CAROLINA RES-2024-008
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
2023 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
2023 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 ,
2024.
Clerk to the Board of Commissioners
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Late exemption/exclusion application-GS 105-282.1(a1) BOCC REPORT - REAL/PERSONAL
LATE EXEMPTION/ EXCLUSION
FEBRUARY 6, 2024
ACCOUNT I BILL ORIGINAL TAXABLE FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Alvis, Erskine 248443 2023 240,900 195,900 (640.03) Late application for exemption General Statute 105-277.1 C(disabled veteran)
Barnes, Misty 218323 2023 98,300 65,924 (294.36) Late application for exemption General Statute 105-277.1 (homestead exemption)
Briggs,Joyce Marie 1053641 2023 54,600 27,300 (256.68) Late application for exemption General Statute 105-277.1 (homestead exemption)
Clark, Rubin 288120 2023 123,700 61,850 (580.21) Late application for exemption General Statute 105-277.1 (homestead exemption)
Kalstein, Madeline 268627 2023 304,100 304,100 (2,531.85) Late application for exemption General Statute 105-277.16(circuit breaker)
Pittman, Deborah 202349 2023 141,400 70,700 (649.03) Late application for exemption General Statute 105-277.1 (homestead exemption)
Raines,Jesse 245115 2023 90,400 52,300 (357.42) Late application for exemption General Statute 105-277.1 (homestead exemption)
Ward, Margo 313186 2023 161,700 80,850 (974.49) Late application for exemption General Statute 105-277.1 (homestead exemption)
Total (6,284.07)
'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.
December 30, 2023 thru January 19, 2024
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Late Application For Exemption Good Cause Information
February 6, 2024
ACCOUNT BILL
NAME NUMBER YEAR Exemption Information Good Cause Reason
Alvis, Erskine 248443 2023 Veteran Exemption Not aware of the deadline
Barnes, Misty 218323 2023 Homestead Exemption Memory Loss
Briggs, Joyce 1053641 2023 Homestead Exemption Misplaced applications
Clark, Rubin 288120 2023 Homestead Exemption Medical issues
Kalstein, Madeline 268627 2023 Circuit Breaker Exemption Didn't know about the program
Pittman, Deborah 202349 2023 Homestead Exemption Medical issues
Raines, Jesse 245115 2023 Homestead Exemption Didn't know about the program
Ward, Margo 313186 2023 1 Homestead Exemption Medical issues
December 30, 2023 through January 19, 2024