HomeMy WebLinkAboutAgenda - 12-02-2002-8fORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 2, 2002
Action Agen~da~
Item No.
SUBJECT: Late Applications for Property Homestead Exemption
DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Exempt Status Resolution
INFORMATION CONTACT:
John Smith, ext. 2101
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider seven (7) late applications for granting homestead exemption for the
2002 tax year.
BACKGROUND: North Carolina law provides for the exclusion of a portion of the value of
certain real and personal property from taxation, provided that the owner meets certain income
and age provisions. NCGS 105-277.1 excludes from property taxes the greater of twenty
thousand dollars ($20,000) or fifty percent of the appraised value of the residence and homesite
owned by N.C. residents aged 65 or older or totally and permanently disabled whose
disposable income does not exceed $18,000. This exclusion covers real property or mobile
homes occupied by the owner as his or her permanent residence. Applications for this
"homestead exemption" must be filed prior to June 1 S~ in the tax year for which relief is sought.
The applicants filed applications for homestead exemption after June 1, 2002. NCGS 105-
282.1(a1)does allow some discretion for untimely applications for exemption. 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 subdivision applies only to property taxes levied
by the county or municipality in the calendar year in which the untimely application is filed.
The applicants are Odie Lee Brooks Jr. Hrs. (map #2.47..17N); Sarah P Freeland (map
#7.19..3); Rosa M. Gault (map #4.5H..28); Helen S Kenion Trustee (map#4.34.F.11); Betty T.
Hall (map # 3.11..42); Rosa F. Cates (map # 4.1.C.9); Betty W. Hill (map # 2.42..14E). The
applicants can be approved for 2002 based on the above referenced general statutes. The
opinion of the Assessor is that the above referenced applicants meet all eligibility requirements
and the letters provided (which are on file in the Assessor's Office) satisfy the "good cause"
requirement of NCGS 105-282.1 (a1 ).
FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of
these homestead exemption applications will result in a reduction of 2002 taxes due to the
County, municipalities, and special-districts in the amount of $2,691.14.
RECOMMENDATION: The Administration recommends that the applications for 2002
homestead exemption for the above referenced applicants be approved.
NORTH CAROLINA
ORANGE COUNTY
EXEMPT STATUS 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 Assessor has determined that the applicants could have been
approved for 2002 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
2002 are so approved as exempt.
Upon motion duly made and seconded, the foregoing resolution was passed by the following
votes:
Ayes: Commissioners
Noes:
I, Donna Baker, 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 regular 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 ,
2002.
Clerk to the Board of Commissioners