HomeMy WebLinkAboutAgenda - 01-21-2025 ; 8-d - Late Applications for Property Tax Exemption Exclusion 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 21, 2025
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 twelve (12) untimely applications for exemption/exclusion from ad
valorem taxation for twelve (12) bills for the 2024 tax year.
BACKGROUND: North Carolina General Statutes (NCGS) typically require applications for
exemptions 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.
Eight (8) 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 (3) 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 (1) 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 twelve (12) applications, the Board will have considered a total of seventy-six (76)
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.
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FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of the
exemption applications will result in a reduction of FY 2024-2025 taxes due to the County,
municipalities, and special districts in the amount of $22,344.27.
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-2025-004
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 ,
2025.
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
JANUARY 21, 2025
ACCOUNT BILL I ORIGINAL I TAXABLE I FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Anthony,Brenda 1050587 2024 49,740 24,740 (241.43) Late application for exemption General Statute 105-277.1 (homestead exemption)
Caligari,Sarah 245974 2024 299,400 149,700 (2,474.39) Late application for exemption General Statute 105-277.1 (homestead exemption)
Dunn,Sherdenia 301908 2024 207,600 103,800 (1,723.59) Late application for exemption General Statute 105-277.1 (homestead exemption)
Hicks,Barry 275518 2024 60,600 35,600 (241.42) Late application for exemption General Statute 105-277.1 (homestead exemption)
Missionary Baptist Church Trustee of Mt.Moriah 1050581 2024 622,000 0 (6,006.66) Late application General Statute 105-278.3(religious purposes)
Mt.Moriah Missionary Baptist Church 213184 2024 31,300 0 (302.27) Late application General Statute 105-278.3(religious purposes)
PeeWee Homes 276157 2024 177,100 0 (2,927.29) Late application General Statute105-278.6(low or moderate income housing)
Pettiford,Ralph 4667 2024 125,500 62,750 (605.98) Late application for exemption General Statute 105-277.1 (homestead exemption)
Poe,Charles 281212 2024 151,800 75,900 (874.22) Late application for exemption General Statute 105-277.1 (homestead exemption)
Terrells Creek Baptist Church 3211452 2024 534,500 0 (5,351.95) Late application General Statute 105-278.3(religious purposes)
Whitfield,Juanita 876 2024 215,986 112,486 (969.59) Late application for exemption General Statute 105-277.1 (homestead exemption)
Whitlow,Robin 289311 2024 155,500 91,850 (625.48) Late application for exemption General Statute 105-277.1 (homestead exemption)
Total (22,344.27)
"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.
November 22, 2024 thru January 3, 2025
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Late Application For Exemption Good Cause Information
January 21, 2025
NAME ACCOUNT NUMBER BILL YEAR EXEMPTION INFORMATION GOOD CAUSE REASON
Anthony, Brenda 1050587 2024 HE Was not aware of the program
Caligari,Sarah 245974 2024 HE Was not aware of the program
Dunn,Sherdenia 301908 2024 HE Health issues
Hicks,Barry 275518 2024 HE Health issues
Missionary Baptist Church Trustee of Mt. Moriah 1050581 2024 BUS Incomplete audit
Mt. Moriah Missionary Baptist Church 213184 2024 BUS Incomplete audit
PeeWee Homes 276157 2024 BUS Property changed ownership
Pettiford, Ralph 4667 2024 HE Was not aware of the program
Poe,Charles 281212 2024 HE Health issues
Terrells Creek Baptist Church 3211452 2024 BUS Not aware they had to apply when property lines change
Whitfield,Juanita 876 2024 HE Was not aware of the program
Whitlow,Robin 289311 2024 HE Low income
November 22,2024 through January 3,2025