The URL can be used to link to this page

Home My WebLink AboutAgenda - 12-07-1999 - 8m1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 7, 1999 Action Agenda Item No. SUBJECT: Late Applications for Property Homestead Exemption DEPARTMENT: Assessor's Office PUBLIC HEARING: (YIN) No ATTACHMENT(S): INFORMATION CONTACT: John Smith, ext 2101 Exempt Status Resolution TELEPHONE NUMBERS: Hillsborough 732 -8181 Chapel Hill 968 -4501 Durham 688 -7331 Mebane 336- 227 -2031 PURPOSE: To consider four late applications for granting homestead exemptions 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 65 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 151 in the tax year for which relief is sought. Four citizens (Long Bach, Marvin Crawford, Julie Wade, and Lawrence Swann) filed applications 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. The four applications noted can be approved for 1999 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 by each satisfies the "good cause" requirement of NCGS 105- 282.1(a)(5). N FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of these homestead exemption applications will result in a reduction of 1999 taxes due to the County, municipalities, and special districts in the amount of $555.25 RECOMMENDATION: The Administration recommends that the applications for 1999 homestead exemption for the above referenced applicants be approved. ORANGE C O- lU- N T -Y P.O. BOX alai. ffi LSBOROUGH, NC 27278 F A' X NO.: '6 FAX COVER SE EET FROM: J vkj DATE: NETAIRER OF PAGES TRANSWI TIED I ICLUDL TG THIS COVER SST MESSAGE co p p,, j,� C /z., �� -�`�e � ,� t� �d �..�', , .r�. f �. T" -f�•ra G�✓ r'., ,�t� /,J /�%,�'r �,.4 r ?' NOTE: IF YO1T DO NOT RECEWE ALL PAGES OR IF THE TI'LelNSMSSION IS NOT LEGIBL - PLEASE CALL. HILLSBOROUGR — 732 -8181 CHAp'EL W%X - 96"501 - . MEBAl'NE — 227 -2Q31 2/ �, � . DUREL Il - 683 -7831 EXTENSION 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 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 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 1999. Clerk to the Board of Commissioners September 10, 1999 Orange County Board of County Commissioners 200 S. Cameron Street P.O. Box 8181 Hillsborough, NC 27278 Dear Board of County Commissioners, My name is Lawrence Thomas Swann. I'm seventy -seven years old and a long -time resident of Orange County. After receiving my current property tax bill, I was told by a friend that I might be eligible for an exemption. I learned from the tax office that I am eligible, but that I missed the date to apply for the exemption. I would have signed -up at the right time for this program, but I was not aware of it. The tax office recommended that I write to you and ask for your approval of my application at this time. Thank you for your consideration. Sincerely, Lawrence Thomas Swann 4, t no- U- Ono 1,4 ------------ r ! < '7 8, Al 1 a (( {_ L1 47 ew- d_ /tom' 1,9 e-" - ' ic Irl- .tom 1 Yr N J d.+�� /I b , Z G" �✓I ✓JY' +� 'mil ! 1(� �d� 7� �r �� / / 6L'7 � . V �C �! �• s- .��' �"�,t,4„C.,� ._?.'�� ,g•� �d�.:> �'i tom:+ r,�°` � -tip!' .... Gam' Y r a i