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Home My WebLink AboutAgenda 01-20-2026; 8-d - Late Applications for Property Tax Exemption-Exclusion 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 20, 2026 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 sixteen (16) 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. 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. One (1) applicant is applying for Circuit Breaker exclusion based on NCGS 105-277.1(B) which allows for tax relief based on income. Three (3) 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. Four (4) applicants are applying for a charitable exemption based on NCGS 105-278.7 which allows for an exemption from property taxes for property used for educational, scientific, literary, or charitable purposes. Including these sixteen (16) bills, the Board will have considered a total of eighty-four(84) 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 net reduction in revenue of $38,922.92 to Orange County, municipalities, and special districts. Of this total, the impact on the County's portion of the taxes is $20,164.27. 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. 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-2026-003 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 , 2026. Clerk to the Board of Commissioners 4 Late exemption/exclusion application-GS 105-282.1(al) BOCC REPORT - REAL/PERSONAL LATE EXEMPTION/ EXCLUSION JANUARY 20, 2026 ORANGE ACCOUNT BILL ORIGINAL ADJUSTED FINANCIAL COUNTY TAX NAME NUMBER YEAR VALUE VALUE IMPACT IMPACT REASON FOR ADJUSTMENT Butler,Phillip 299210 2025 394,000 349,000 (328.68) (287.24)Late application for exemption General Statute 105-277.1C(disabled veteran exemption; Clinton,Sandra 1074519 2025 186,100 93,050 (1,071.28) (593.94)Late application for exemption General Statute 105-277.1(homestead exemption) Collazo,Lois(Sissie Cates Beaulieu) 215732 2025 277,900 157,950 (849.61) (765.64)Late application for exemption General Statute 105-277.1(homestead exemption) Late application for exemption General Statute 105-278.7(other charitable,educational, Community Housing Corp of Orange County 262443 2025 656,700 0 (7,560.59) (4,191.72)scientific,literary or charitable purposes) Corn,Kathy 1061576 2025 344,400 172,200 (1,736.29) (1,099.15)Late application for exemption General Statute 105-277.1(homestead exemption) Late application for exemption General Statute 105-278.7(other charitable,educational, Ephesus Road Housing Corp 251748 2025 591,300 0 (7,605.30) (3,774.26)scientific,literary or charitable purposes) Late application for exemption General Statute 105-278.7(other charitable,educational, Fountain Ridge Housing Corp 251749 2025 567,900 0 (7,304.33) (3,624.91)scientific,literary or charitable purposes) Miller,Mark 160061 2025 338,376 172,676 (1,146.31) (1,057.66)Late application for exemption General Statute 105-277.1(homestead exemption) Palmer,Virginia 313621 2025 213,400 106,700 (779.34) (681.06)Late application for exemption General Statute 105-277.1(homestead exemption) Rundell,Margaret 29781 2025 497,000 0 (5,466.95) (469.20)Late application for exemption General Statute 105-277.1 B(circuit breaker) Sha,Frank 197535 2025 756,400 711,400 (399.69) (287.24)Late application for exemption General Statute 105-277.1C(disabled veteran exemption; Summey,Barbara 1020468 2025 377,400 267,600 (801.98) (700.85)Late application for exemption General Statute 105-277.1(homestead exemption) Late application for exemption General Statute 105-278.7(other charitable,educational, Transplanting Traditions Community Farm 3218954 2025 62,699 0 (580.72) (400.21)scientific,literary or charitable purposes) Walter,Gerald 294749 2025 1,115,200 1,070,200 (328.68) (287.24)Late application for exemption General Statute 105-277.1C(disabled veteran exemption; Wells,Jack 198070 2025 367,178 186,428 (1,290.01) (1,153.73)Late application for exemption General Statute 105-277.1(homestead exemption) Wilson,Joyce 153058 2025 247,600 123,800 (1,673.16) (790.22)Late application for exemption General Statute 105-277.1(homestead exemption) Total (38,922.92) (20,164.27) *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 15,2025 thru January 2,2026 5 Late Application For Exemption Good Cause Information January 20, 2026 NAME ACCOUNT BILL EXEMPTION GOOD CAUSE REASON NUMBER YEAR Butler, Phillip 299210 2025 VA Re-applying after ownership change Clinton, Sandra 1074519 2025 HE Wasn't aware of the program Collazo, Lois (Sissie Cates Beaulieu) 215732 2025 HE Wasn't aware of the program Community Housing Corp of Orange County 262443 2025 BUS Re-applying after audit Corn, Kathy 1061576 2025 HE Wasn't aware of the program Ephesus Road Housing Corp 251748 2025 BUS Re-applying after audit Fountain Ridge Housing Corp 251749 2025 BUS Re-applying after audit Miller, Mark 160061 2025 HE Wasn't aware of the deadline Palmer, Virginia 313621 2025 HE Re-applying after name change Rundell, Margaret 29781 2025 CB I was ill Sha, Frank 197535 2025 VA Wasn't aware of the deadline Summey, Barbara 1020468 2025 HE Wasn't aware of the program Transplanting Traditions Community Farm 3218954 2025 BUS Wasn't aware that we had to file an application Walter, Gerald 294749 2025 VA Wasn't aware of the program Wells, Jack 198070 2025 HE Wasn't aware of the program Wilson, Joyce 1 153058 2025 IHE Wasn't aware of the program October 18, 2025 through November 14, 2025