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Home My WebLink AboutAgenda - 10-01-2024; 8-d - Late Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: October 1, 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 eighteen (18) untimely applications for exemption/exclusion from ad valorem taxation for twenty-three (23) 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. Ten 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 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 105-277.1(C), which allows for an exclusion of $45,000 for an honorably discharged Disabled American Veteran. One applicant is applying for exclusion based on NCGS 105-278, which allows for exclusion from property taxes for real property designated as a historic property. Four 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. 2 Including these eighteen (18) applications, the Board will have considered a total of thirty-seven (37) 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 $95,114.31. 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. 3 NORTH CAROLINA RES-2024-054 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 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 4 Late exemption/exclusion application-GS 105-282.1(all) BOCC REPORT - REAL/PERSONAL LATE EXEMPTION/ EXCLUSION OCTOBER 1, 2024 ACCOUNT BILL I ORIGINAL I TAXABLE I FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Adamo,Martha 228670 2024 352,900 352,900 (2,317.90) Late application for exemption General Statute 105-277.1 B(circuit breaker) Bradshaw,Leta 268723 2024 174,900 131,850 (407.08) Late application for exemption General Statute 105-277.1(homestead exemption) Butler,Catharyne 17749 2024 411,700 411,700 (4,251.94) Late application for exemption General Statute 105-277.1 B(circuit breaker) Carolina Conf.Assoc.of Seventh Day Adventists Inc. 1058570 2024 976,200 0 (16,135.61) Late application for General Statute 105-278.3(religious purposes) McGee,Vicki 138971 2024 177,300 100,400 (727.17) Late application for exemption General Statute 105-277.1(homestead exemption) Meadows,Edith Gayle HRS(Sara Meadows) 309786 2024 85,100 44,800 (384.02) Late application for exemption General Statute 105-277.1(homestead exemption) Mirman,Sharmin 988124 2024 290,100 145,050 (2,415.52) Late application for exemption General Statute 105-277.1(homestead exemption) Mitchell,Joan 269007 2024 155,900 78,200 (750.35) Late application for exemption General Statute 105-277.1(homestead exemption) Moutray,Richard 98555 2024 369,200 324,200 (440.01) Late application for exemption General Statute 105-277.1 C(disabled veteran exemption) Mt Carmel Baptist Church of Chapel Hill North Carolina Inc. 303093 2024 62,000 0 (737.12) Late application for General Statute 105-278.3(religious purposes) Mt Carmel Baptist Church of Chapel Hill North Carolina Inc. 303094 2024 68,800 0 (817.96) Late application for General Statute 105-278.3(religious purposes) Mt Carmel Baptist Church of Chapel Hill North Carolina Inc. 1066447 2024 1,893,400 0 (22,510.63) Late application for General Statute 105-278.3(religious purposes) Mt Hermon Baptist Church 50864 2024 1,790,900 0 (17,599.17) Late application for General Statute 105-278.3(religious purposes) Mt Hermon Baptist Church 216369 2024 87,100 0 (855.93) Late application for General Statute 105-278.3(religious purposes) Mt Hermon Baptist Church Trustees 114439 2024 24,400 0 (239.78) Late application for General Statute 105-278.3(religious purposes) Mt.Zion AME Church 126667 2024 23,500 0 (229.78) Late application for General Statute 105-278.3(religious purposes) Mt.Zion AME Church 134885 2024 1,797,400 0 (17,574.97) Late application for General Statute 105-278.3(religious purposes) Parker,Omiller 272830 2024 133,800 66,900 (770.55) Late application for exemption General Statute 105-277.1(homestead exemption) Riddle,Shirley 110391 2024 24,020 800 (224.24) Late application for exemption General Statute 105-277.1(homestead exemption) Satterwhite,Joseph 192976 2024 287,620 154,970 (1,242.67) Late application for exemption General Statute 105-277.1(homestead exemption) Summers,Douglas 316204 2024 413,700 206,850 (3,419.02) Late application for exemption General Statute 105-277.1(homestead exemption) Tinnin,Frank 301027 2024 164,300 120,000 (422.14) Late application for exemption General Statute 105-277.1(homestead exemption) Vrana,Julie 305957 2024 280,990 213,748 (640.75) Late application for General Statute 105-278(historic property) Total (95,114.31) *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 17,2024 thru September 13,2024 5 Late Application For Exemption Good Cause Information October 1, 2024 ACCOUNT BILL EXEMPTION NAME NUMBER YEAR INFORMATION GOOD CAUSE REASON Adamo, Martha 228670 2024 CB Asked about a different program Bradshaw, Leta 268723 2024 HE Was not aware the program was available Butler, Catharyne 17749 2024 CB Financial issues Carolina Conf.Assoc. of Seventh Day Adventists Inc. 1058570 2024 BUS Incomplete Audit McGee,Vicki 138971 2024 HE Was not aware the program was available Meadows, Edith Gayle HRS(Sara Meadows) 309786 2024 HE Forgot to complete the application Mirman, Sharmin 988124 2024 HE Was not aware of the deadline Moutray, Richard 98555 2024 VA Was not aware of the deadline Mt Carmel Baptist Church of Chapel Hill North Carolina Inc. 303093 2024 BUS Incomplete Audit Mt Carmel Baptist Church of Chapel Hill North Carolina Inc. 1066447 2024 BUS Incomplete Audit Mt Carmel Baptist Church of Chapel Hill North Carolina Inc. 303094 2024 BUS Incomplete Audit Mt Hermon Baptist Church 50864 2024 BUS Incomplete Audit Mt Hermon Baptist Church 216369 2024 BUS Incomplete Audit Mt Hermon Baptist Church Trustees 114439 2024 BUS Incomplete Audit Mt.Zion AME Church 134885 2024 BUS Incomplete Audit Mt.Zion AME Church 126667 2024 BUS Incomplete Audit Parker, Omiller 272830 2024 HE Forgot to complete the application Riddle, Shirley 110391 2024 HE Was not aware she had to reapply after husband passed away Satterwhite, Joseph 192976 2024 HE Was not aware of the deadline Mitchell, Joann 269007 2024 HE Was not aware the program was available Summers, Douglas 316204 2024 HE Medical issues Tinnin, Frank 301027 2024 HE Financial issues Vrana,Julie 305957 2024 1 BUS Purchased this property June 28,2024 August 17,2024 through September 13,2024