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Home My WebLink AboutAgenda 12-01-2025; 8-d - Late Applications for Property Tax Exemption-Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 1, 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 sixteen (16) 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 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. Seven (7) 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. Two (2) 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 an exemption based on NCGS 105-278.4 which allows for an exemption from property taxes for property used for educational purposes. Including these sixteen (16) bills, the Board will have considered a total of sixty-eight (68) untimely bills for exemption of 2025 taxes since the 2025 Board of Equalization and Review adjourned on 2 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 $29,550.76. Of this total, the impact on the County's portion of the taxes is $12,335.12. 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-2025-062 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(al) BOCC REPORT - REAL/PERSONAL LATE EXEMPTION/ EXCLUSION DECEMBER 1, 2025 ORANGE ACCOUNT BILL ORIGINAL ADJUSTED FINANCIAL COUNTY TAX NAME NUMBER YEAR VALUE VALUE IMPACT IMPACT REASON FOR ADJUSTMENT Botanical Garden Foundation Inc. 305658 2025 400,000 0 (5,144.80) (2,553.20)Late application for exemption General Statute.105-278.4(educational purposes) Botanical Garden Foundation Inc.CB 3375 255791 2025 600 0 (5.33) (3.83)Late application for exemption General Statute.105-278.4(educational purposes) Botanical Garden Foundation Inc.CB 3375 255794 2025 80,000 0 (1,028.96) (510.64)Late application for exemption General Statute.105-278.4(educational purposes) Botanical Garden Foundation Inc.CB 3375 255797 2025 80,000 0 (1,028.96) (510.64)Late application for exemption General Statute.105-278.4(educational purposes) Brittian,Paula 81717 2025 359,300 179,650 (2,427.97) (1,146.71)Late application for exemption General Statute 105-277.1(homestead exemption) Dixon,Joyce 3183170 2025 347,100 173,550 (1,749.90) (1,107.77)Late application for exemption General Statute 105-277.1(homestead exemption) Fairview Baptist Church 195452 2025 173,600 0 (1,998.66) (1,108.09)Late application General Statute 105-278.3(religious purposes) Mt Adler Baptist Church 224268 2025 1,155,400 0 (8,246.09) (7,374.92) Late application General Statute 105-278.3(religious purposes) Freeman,Donna(Fox) 251435 2025 117,100 58,550 (427.65) (373.72)Late application for exemption General Statute 105-277.1(homestead exemption) Harmon,Shirley 116631 2025 544,900 499,900 (608.17) (287.23)Late application for exemption General Statute 105-277.1 C(disabled veteran exemption) Jarrett,Carolyn 205378 2025 156,400 100,150 (406.18) (359.04)Late application for exemption General Statute 105-277.1(homestead exemption) Meyer,Kimberly 280776 2025 268,200 134,100 (1,724.79) (855.96)Late application for exemption General Statute 105-277.1(homestead exemption) North Carolina Botanical Garden Foundation Inc. 262728 2025 320,000 0 (2,883.84) (2,042.56)Late application for exemption General Statute.105-278.4(educational purposes) Rapoza,Chad 270295 2025 452,100 407,100 (518.08) (287.23)Late application for exemption General Statute 105-277.1C(disabled veteran exemption) Whicker,Minnie 94597 2025 216,600 134,200 (601.85) (525.95)Late application for exemption General Statute 105-277.1(homestead exemption) Williamson,Eileen 258569 2025 207,600 103,800 (749.53) (662.55)Late application for exemption General Statute 105-277.1(homestead exemption) Total (29,550.76) (12,335.12) `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. October 18,2025 thru November 14,2025 5 Late Application For Exemption Good Cause Information December 1, 2025 NAME ACCOUNT BILL EXEMPTION GOOD CAUSE REASON NUMBER YEAR Botanical Garden Foundation Inc. 305658 2025 BUS Wasn't aware property wasn't exempt Botanical Garden Foundation Inc. CB 3375 255791 2025 BUS Wasn't aware property wasn't exempt Botanical Garden Foundation Inc. CB 3375 255794 2025 BUS Wasn't aware property wasn't exempt Botanical Garden Foundation Inc. CB 3375 255797 2025 BUS Wasn't aware property wasn't exempt Brittian, Paula 81717 2025 HE My spouse passed away Dixon, Joyce 3183170 2025 HE Didn't know the program was available to me Fairview Baptist Church 195452 2025 BUS Re-applying from audit First Baptist Church of Mebane 224268 2025 BUS Continue exemption after name change Freeman, Donna (Fox) 251435 2025 HE Property taxes increased Harmon, Shirley 116631 2025 VA Didn't received evaluation until July Jarrett, Carolyn 205378 2025 HE Not aware of deadline Meyer, Kimberly 280776 2025 HE I didn't receive benefits until October North Carolina Botanical Garden Foundation Inc. 262728 2025 BUS Wasn't aware property wasn't exempt Rapoza, Chad 270295 2025 VA Was waiting on appeal Whicker, Minnie 94597 2025 HE Medical issues Williamson, Eileen 258569 2025 HE Not aware of deadline October 18, 2025 through November 14, 2025