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Home My WebLink AboutAgenda - 02-29-2000-8f~~ ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 29, 2000 Action Agend~ Item No. ~_ SUBJECT: Late Application for Property Homestead Exemption ~_ DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: John Smith, ext 2101 Letter from Ms. Martha Gray Certificate of Disability for Partial Ad TELEPHONE N Valorem Tax Exclusion Hillsborough Physician's Letter Chapel Hill Exempt Status Resolution Durham Mebane UMBERS: 732-8181 968-4501 688-7331 336-227-2031 PURPOSE: To consider one late application for granting homestead exemption for the 1999 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 first $20,000 in assessed value of certain property owned by N.C. residents aged fi5 or older or totally and permanently disabled whose disposable income does not exceed $15,000. 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 April 15~' in the tax year for which relief is sought. Ms. Martha Gray filed an application for homestead exemption after April 15, 1999. NCGS 105- 282.1(a)(5) does allow some discretion for untimely applications for homestead 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. Ms. Gray can be approved for 1999 based on the above referenced general statutes. The opinion of the Assessor is that the above referenced applicant meets all eligibility requirements and the letter provided satisfies the "good cause" requirement of NCGS 105-282.1(a)(5). FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of this homestead exemption application will result in a reduction of 1999 taxes due to the County, municipalities, and special districts in the amount of $362.80 RECOMMENDATION: The Administration recommends that the Board find that the applicant has shown good cause for the late application and that the application for 1999 homestead exemption for the above referenced applicant be approved. i i ~ ~ ~ ~~ 4-~ ~~ ~ J l -- =~ .. 3 .: lip ~~ ~~ ~.~ . R __. .._ _. ,,r, r~.~ ~;~ ~ > ~~.~<J ~~7-zoti~ ORAINGE COl91d'1'"t ASSF.5.St3R'S 01=1+1C Form AV•9A ~,a ~,~`~;~* P.O. BOX 81$1 p:a~. i-~a~ ~ HILLSBOROUGH, NORTH CAROLINA 27; ~ ~ . . nN STATE OF NORTH CAROLINA CERTIFICATION OF DISABILITY UNDER N.C.G,S. §105-277.1 FOR PARTIAL AD VALOREM TAX EXCLUSION ~axnayer / Annlicatit~nfQrmatiun Name: ~~ ~~ t.,,se Fuse ~ M_I, Address: ~ ~ ~ ~, ~ ~ ~ ~~ / ~ -~ ~~i ~ ~ ~~ w~ ~~ ~ ~-~~~ Telephone: (~,~T) ___ ~ '~ ~ This section is to be completed o-niv by a physician licensed to practice medicine in the~.State of North Carolina or from a governmental agency which is authorized to determine qualification fo~• disability benefits. This document serves as.:~n oflicial certification as described in §105- D ~ iTl' N• § 105-277.1(bl(41 Totally, and. permanently disabled - A person is totally and permanently disabled if the person has a physical or mental impairment that substantially precludes him or her from obtaining gainful employment and appears reasonably certain to continue without substantial improvement throughout his or her life. Note that because someone receives disability benefits does oat necessarily mean they qualify as "totally and permanently disabled". ~~ -, ~~ ~ I do hereby afTirm that I am qualified to determine that ~ -rc.--~ ,.~'~ meets the definition of "totally and permanently disabled" which is defined ~ ove end in North C.~ralina General Statute §105-277.1(b)(4). ,ri_ i_ . ;~-....._._ ~ .. ~_ W. Title ~y.+~ Date ,f~"'~ " "f Telephone ~ , ~' ~f i , ; _ ~ '.; :,',- ~~~ 1 ;{ i ~~~~ SCHOOL O_F MEDICINE DEPARTMENT OF MEDICINE DIVISION OF GENERAL MEDICINE AND CLINICAL EPIDEMIOLOGY Tunothy S. Carey, MD, Chief Marco Aleman, MD Maureen Andreassi, MD James A. Bryan, MD Jan Busby-Whitehead, MD• James Evans, MD Joanne Mills Garrett, Ph.D. Laura C. Hanson, MD' Axalla J. Hoole, MD Thomas C. Keyserlutg, MD Christopher Klipstein, MD Thomas Miller, MD Sandra Moody-Ayers, MU' C_ Glenn Pickard, MD* Michael Pignone, MD Daniel Reuland, MD Jill Silverman, MD James Visser, MD Amy Weil, MD M. Andrew Greganti, MD 919-966-3063 919-966-5775 (fax) Russell Harris, MD Linda Kissinger, MD 919-966-4065 919-%6-0463 (fax) J. Stephen Kizer, MD 919-966-1456 919-966-5775 (fax) Carole Lannon, MD 919-966-2504 919-966-3852 (fax) Mark E. Williams, MD 919-966-5945 919-962-0467 (fax) August 5, 1999 Re: Martha Gray UNC# 03$6029 To Whom It May Concern: Ms. Gray, a longstanding patient of mine, is permanently disabled and . unable to work If you have questions please contact me. cerely, ~~ lames A.-Bryan II, NtD ~~0.1 ~~~ ~~d ~n~~rn-e. 5039 Old Clinic, CBS 7110 Chapel Hill, IVC 27599-7110 Phone: 919-966-227b Fax:919-966-2274 x~... a~ aa~~_o70~* 5 6 NORTH CAROLINA ORANGE COUNTY EXEMPT STATUS RESOLUTION Whereas, North Cazolina 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 1999 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 1999 are so approved as exempt. Upon motion duly made and seconded, the foregoing resolution was passed by the following votes: Ayes: Commissioners Noes: I, Beverly A. Blythe, Clerk to the Boazd 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 Boazd of Commissioners for said County at a regulaz meeting of said Boazd 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 Boazd 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 , 2000. Clerk to the Boazd of Commissioners