HomeMy WebLinkAboutAgenda - 09-05-2024; 8-d - Late Applications for Property Tax Exemption Exclusion 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 5, 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 nineteen (19) untimely applications for exemption/exclusion from ad
valorem taxation for twenty (20) bills for the 2024 tax year.
BACKGROUND: North Carolina General Statutes (NCGS) typically require applictions for
exemptions to be filed during the listing period, which is usually during the month of January.
Applictions 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 appliction, 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.
One applicant is applying for Solar Energy System property classified and excluded from the tax
base based on NCGS 105-275(45), which allows exclusion 80% of the appraised value of a solar
energy electric system.
Eight 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.
Three 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.
Six 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.
One applicant is applying for a charitable and educational exemption based on NCGS 105-278.4
which allows for an exemption from property taxes for property used for educational purposes.
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One applicant is applying for a charitable exemption based on NCGS 105-278.6, which allows for
an exemption from property taxes for property used charitable purposes.
Including these twenty applications, the Board will have considered a total of twenty untimely
applications for exemption of 2024 taxes since the 2024 Board of Equalization and Review
adjourned on June 20, 2024. Taxpayers may submit an untimely application for exemption of
2024 taxes to the Board of Commissioners through December 31, 2024.
FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of the
exemption application will result in a reduction of FY 2024-2025 taxes due to the County,
municipalities, and special districts in the amount of $64,040.46.
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 6: Diverse and Vibrant Economy
OBJECTIVE 5. Increase access to and awareness of resources and assistance available
to residents and businesses.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution for the above listed applications for FY 2024-2025 exemption.
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NORTH CAROLINA RES-2024-044
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
2024 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
2024 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
SEPTEMBER 5, 2024
ACCOUNT BILL I ORIGINAL I TAXABLE FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT I REASON FOR ADJUSTMENT
Brami,Jeffrey 290865 2024 883,700 838,700 (425.52) Late application for exemption General Statute 105-277.1 C(disabled veteran exemption)
Burnham,Charles 249910 2024 273,300 140,900 (1,294.61) Late application for exemption General Statute 105-277.1 (homestead exemption)
Carr Methodist Church Inc 277645 2024 621,400 0 (5,921.32) Late application for General Statute 105-278.3(religious purposes)
Cecil,Joan 3211535 2024 186,700 115,600 (686.61) Late application for exemption General Statute 105-277.1 (homestead exemption)
Community Church of Chapel Hill Inc 67352 2024 2,549,700 0 (42,143.99) Late application for General Statute 105-278.3(religious purposes)
Community Church of Chapel Hill Inc 185831 2024 155,000 0 (2,562.00) Late application for General Statute 105-278.3(religious purposes)
Cruise,Lila 6085 2024 151,400 75,700 (1,112.71) Late application for exemption General Statute 105-277.1 (homestead exemption)
Electric Tribe LLC 3214543 2024 26,364 4,013 (156.95) Late application for General Statute 105-275(45)(Solar Energy)
Empowerment Inc 16198 2024 0 0 - Late application for General Statute 105-278.6(Low/Mod-income housing)
Hann,Thomas 1066875 2024 298,600 149,300 (2,194.56) Late application for exemption General Statute 105-277.1 (homestead exemption)
Hebron Community Church 50733 2024 71,000 0 (671.38) Late application for General Statute 105-278.3(religious purposes)
Hilton,Janice 7448 2024 160,400 80,200 (784.20) Late application for exemption General Statute 105-277.1 (homestead exemption)
Lattisville Grove Church Inc 279910 2024 82,500 0 (786.14) Late application for General Statute 105-278.3(religious purposes)
McAdoo,Charles 270634 2024 181,800 90,900 (877.82) Late application for exemption General Statute 105-277.1 (homestead exemption)
McLymore Jr,Robert Lee 255734 2024 769,500 724,500 (518.31) Late application for exemption General Statute 105-277.1C(disabled veteran exemption)
Parker,Belinda 256972 2024 95,100 54,500 (396.99) Late application for exemption General Statute 105-277.1 (homestead exemption)
Piney Grove Missionary Baptist Church Inc 312571 2024 20,500 0 (200.44) Late application for General Statute 105-278.3(religious purposes)
Silver-Smith,Mark&Mary 301112 2024 251,900 206,900 (554.81) Late application for exemption General Statute 105-277.1C(disabled veteran exemption)
Teal,Jerry 31665 2024 202,600 101,300 (1,166.77) Late application for exemption General Statute 105-277.1 (homestead exemption)
UNC Arts&Sciences Foundation Inc 3212625 2024 95,912 0 (1,585.33) Late application for General Statute 105-278.4(Educational purposes)
Total (64,040.46)
'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.
June 1, 2024 thru August 16, 2024
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Late Application For Exemption Good Cause Information
September 5, 2024
ACCOUNT BILL EXEMPTION
NAME NUMBER YEAR INFORMATION GOOD CAUSE REASON
Brami, Jeffrey 290865 2024 Disabled Veteran Waited for VA decision
Burnham, Charles 249910 2024 Homestead Had to have some repairs in my home done
Carr Methodist Church Inc 277645 2024 Business Name change
Cecil, Joan 3211535 2024 Homestead Didn't know they had to re-apply after splitting of the land
Community Church of Chapel Hill Inc 67352 2024 Business Reapplying after removal from program due to failure to comply with audit
Community Church of Chapel Hill Inc 185831 2024 Business Reapplying after removal from program due to failure to comply with audit
Cruise, Lila 6085 2024 Homestead I found out about the program late
Electric Tribe LLC 3214543 2024 Business Not aware of the program
Empowerment Inc 16198 2024 Business Continue use property sold in April
Hann, Thomas 1066875 2024 Homestead I had just learned of the program
Hebron Community Church 50733 2024 Business Name change
Hilton, Janice 7448 2024 Homestead Filed taxes later
Lattisville Grove Baptist Church Inc 279910 2024 Business Thought they already had the exemption
McAdoo, Charles 270634 2024 Homestead Not aware of the program
McLymore Jr, Robert Lee 255734 2024 Disabled Veteran Waited for VA decision
Parker, Belinda 256972 2024 Homestead Medical issues
Piney Grove Missionary Baptist Church Inc 312571 2024 Business Church parking over flow
Silver-Smith, Mark& Mary 301112 2024 Veteran Didn't know they had to re-apply after name changed
Teal, Jerry 31665 2024 Homestead I found out about the program late
UNC Arts and Sciences Foundation Inc 1 3212625 2024 113usiness Listed real property instead of personal
June 2, 2024 through August 16, 2024