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Home My WebLink AboutAgenda 11-06-2025; 8-d - Late Applications for Property Tax Exemption Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 6, 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 nineteen (19) untimely applications for exemption/exclusion from ad valorem taxation for nineteen (19) bills for the 2025 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 North Carolina 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. Fourteen (14) 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 (2) 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. One (1) 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. One (1) 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 (1) applicant is applying for low or moderate-income exclusion based on NCGS 105-278.6, which allows for an exemption of a nonprofit organization providing housing for individuals or families with low or moderate income. 2 Including these nineteen (19) applications, the Board will have considered a total of fifty (50) untimely applications for exemption of 2025 taxes since the 2025 Board of Equalization and Review adjourned on July 31, 2025. Taxpayers may submit an untimely application for exemption of 2025 taxes to the Board of Commissioners through December 31, 2025. FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of the exemption applications will result in a reduction of FY 2025-2026 taxes due to the County, municipalities, and special districts in the amount of $36,813.94. Of this total, the impact on the County's portion of the taxes is $22,759.79. 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. By considering and approving qualifying exemptions, the County helps ensure equitable access to statutory tax relief, thereby supporting residents of varying incomes and circumstances. In cases where exemptions are tied to nonprofit housing, charitable, or veteran services, the action also advances the County's Guiding Principles of equity and stewardship, ensuring that government services are applied fairly and that resources are managed responsibly to meet community needs. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution for the above listed applications for FY 2025-2026 exemption. 3 NORTH CAROLINA RES-2025-057 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 2025 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 2025 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 4 Late exemption/exclusion application-GS 105-282.1(a1) BOCC REPORT - REAL/PERSONAL LATE EXEMPTION/ EXCLUSION NOVEMBER 6, 2025 ORANGE COUNTY ACCOUNT BILL ORIGINAL ADJUSTED FINANCIAL TAX NAME NUMBER YEAR VALUE VALUE IMPACT IMPACT REASON FOR ADJUSTMENT Bettie Rogers Trustee 66513 2025 592,900 547,900 (608.17) (287.23) Late application for exemption General Statute 105-277.1 C(disabled veteran exemption) Burke,Elizabeth 305540 2025 436,900 218,450 (2,952.35) (1,394.36) Late application for exemption General Statute 105-277.1 (homestead exemption) Cagle,Timothy 155942 2025 216,800 191,800 (177.07) (159.57) Late application for exemption General Statute 105-277.1 (homestead exemption) CASA 3217642 2025 1,319,200 0 (15,187.94) (8,420.45) Late application General Statute105-278.6(low or moderate income housing) Clara Farrish Trustee 230615 2025 210,700 117,150 (667.66) (597.12) Late application for exemption General Statute 105-277.1 (homestead exemption) Dunn,Sherry 110490 2025 420,600 255,350 (1,143.20) (1,054.79) Late application for exemption General Statute 105-277.1 (homestead exemption) Freedman,Carol 250175 2025 387,900 193,950 (2,494.58) (1,237.98) Late application for exemption General Statute 105-277.1 (homestead exemption) Gates,Richard 215816 2025 371,900 224,200 (1,046.16) (942.76) Late application for exemption General Statute 105-277.1 (homestead exemption) Gates,Thomas 21477 2025 505,600 311,350 (1,685.90) (1,239.90) Late application for exemption General Statute 105-277.1 (homestead exemption) Harveys Chapel 50740 2025 223,000 0 (1,610.28) (1,423.41) Late application General Statute 105-278.3(religious purposes) McAdoo,Delmazine 288101 2025 112,500 56,250 (406.18) (359.04) Late application for exemption General Statute 105-277.1 (homestead exemption) McGhee,Diane 1066519 2025 311,600 155,800 (1,570.93) (994.47) Late application for exemption General Statute 105-277.1 (homestead exemption) Riley,Kenneth 194835 2025 215,600 170,600 (321.17) (287.23) Late application for exemption General Statute 105-277.1 C(disabled veteran exemption) Rose,Glenn Weston 3191018 2025 500,500 490,263 (72.51) (65.34)Late application for exemption General Statute 105-278(historic property) Ross,Fritzi 299201 2025 483,100 241,550 (3,264.54) (1,541.81)Late application for exemption General Statute 105-277.1 (homestead exemption) Triestman,Anat 308802 2025 168,500 84,250 (1,083.62) (537.77)Late application for exemption General Statute 105-277.1 (homestead exemption) White,Della&Jimmy 66788 2025 233,100 116,550 (845.45) (743.93)Late application for exemption General Statute 105-277.1 (homestead exemption) Wiggins,Linda 181139 2025 249,500 124,750 (911.17) (796.27)Late application for exemption General Statute 105-277.1 (homestead exemption) Winstead,Pamela 204949 2025 217,800 111,850 (765.06) (676.27)Late application for exemption General Statute 105-277.1 (homestead exemption) Total (36,813.94) (22,759.70) `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. September 20,2025 thru October 17,2025 5 Late Application For Exemption Good Cause Information November 6, 2025 NAME ACCOUNT BILL YEAR EXEMPTION GOOD CAUSE REASON NUMBER Bettie Rogers Trustee 66513 2025 VA Name changed Burke, Elizabeth 305540 2025 HE Forgot about the deadline Cagle, Timothy 155942 2025 HE Health issues CASA 3217642 2025 BUS Staffing issues Clara Farrish Trustee 230615 2025 HE Name changed Dunn, Sherry 110490 2025 HE Wasn't aware of the deadline Freedman, Carol 250175 2025 HE Wasn't aware of the program Gates, Richard 215816 2025 HE Wasn't aware of the deadline Gates, Thomas 21477 2025 HE Health issues Harvey's Chapel 50740 2025 BUS Wrong address McAdoo, Delmazine 288101 2025 HE Medical Issues McGhee, Diane 1066519 2025 HE Wasn't aware of the program Riley, Kenneth 194835 2025 VA Name changed Rose, Glenn Weston 3191018 2025 BUS Waiting on bill Ross, Fritzi 299201 2025 HE Wasn't aware of the deadline Triestman, Anat 308802 2025 HE Waiting on disability approval White, Della & Jimmy 66788 2025 HE Income has been cut Wiggins, Linda 181139 2025 HE Increase in tax bill Winstead, Pamela 204949 2025 HE Wasn't aware of the program August 16, 2025 through October 17, 2025