Loading...
HomeMy WebLinkAboutAgenda - 10-07-2008 - 4dORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: October 7, 2008 Action Age4a~ Item No. SUBJECT: Applications for Property Tax Exemption/Exclusion DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No ATTACHMENT(S): Exempt Status Resolution Spreadsheet Request for Exemption/Exclusion INFORMATION CONTACT: John Smith, 245-2101 PURPOSE: To consider twenty (20) untimely applications for exemption/exclusion from ad valorem taxation for the 2008 tax year. BACKGROUND: North Carolina General Statutes state that applications for exemption must be filed during the normal listing period, which is during the month of January. NCGS 105- 282.1(a)(5) 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 subdivision applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. These applicants are applying for homestead exclusion based on NCGS 105-277.1, which allows exclusion of the greater of twenty-five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of the residence. Based on the information supplied in the current application and the above referenced general statutes the applicants can be approved for 2008. The opinion of the Assessor is that the information provided to date satisfies the good cause requirement of NCGS 105-282.1(a)(5) and that these properties should be approved for exclusion. There are currently 865 parcels receiving benefit of the homestead exclusion. With the approval of these homestead applications, there will be 885 parcels receiving a homestead exclusion for the 2008 tax year. FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of these exemption applications will result in a reduction of 2008 taxes due to the County, municipalities, and special districts in the amount of $10,882.81. For FY2008-2009, the total net reduction in revenue for late homestead exclusions is $11,110.25. RECOMMENDATION: The Manager recommends that the Board approve the resolution for the above listed applications for 2008 exemption. NORTH CAROLINA 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 Assessor has determined that the applicants could have been approved for 2008 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 2008 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 , 2008. Clerk to the Board of Commissioners Late Exemption/ Exclusion NCGS 105-282.1(a)(5) October 7, 2008 (Taxable) Value Rate Financial Property Name Map Ref Tract # Old Value New Value Difference Code Impact Description Reason for Adjustment Arvel Lee Austin 5.1.D.4 500884 98,737 49,369 -49,368 00 -523.80 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Nanny C Hoenig 7.104.8.7 702723 191,401 95,700 -95,701 21 -1,832.01 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Barbara Jean Kindred 2.45..5A 219012 151,750 75,875 -75,875 00 -805.03 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Dorse Horner 2.10..1 G 225810 109,818 84,818 -25,000 16 -267.75 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Hiram Boyd Dodson Jr 6.13..19 600194 54,811 29,811 -25,000 10 -260.00 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Erline H Terrell 4.43.A.27 42042.8_ __ 122,356 61,178 -61,178 00 -649.10 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. J Woodrow Wilder 4.40.8.6 402316 103,607 62,726 -40,881 00 -433.75 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Hazel M Quick 4.5H..6 431538 78,068 39,034 -39,034 23 -651.09 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. W Lillian G McKee 272604 118,391 65,820 -52,571 00 -557.78 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Ben Davis 1.16..3E 166914 75,119 50,119 -25,000 15 -261.00 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. George Benneham 4.14.D.17 400121 57,876 28,938 -28,938 23 -482.68 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Sarah B Veasey Acct 239063 135432 136,256 111,256 -25,000 15 -261.00 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Autry Wicker 6.1..33 601033 90,662 52,214 -38,448 10 -399.86 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Barbara A McDonald 2.23..8D 260384 130,489 75,112 -55,377 16 -593.09 Residence Late homestead exclusion is for 2008 Owner appiled for late homestead exclusion after the regular listing period. Frances S Poe 3.20.8.6 301111 75,094 37,547 -37,547 24 -374.72 Residence Late homestead exclusion is for 2008 Owner appiled for late homestead exclusion after the regular listing period. Charles G Kast 7.85.D.14 703734 112,747 56,373 -56,374 22 -1,019.81 Residence Late homestead exclusion is for 2008 Owner appiled for late homestead exclusion after the regular listing period. Carol E Dupree Acct 308546 12,600 0 -12,600 01 133.31 Residence Late homestead exclusion is for 2008 Owner appiled for late homestead exclusion after the regular listing period. Mary Louise Crisp Acct 242792 12,110 0 -12,600 03 127.19 Residence Late homestead exclusion is for 2008 Owner appiled for late homestead exclusion after the re ular listin eriod. Donald Monroe Thompson 4.27A.E.20 469158 88,761 53,549 -35,212 00 -373.60 Residence Late homestead exclusion is for 2008 Owner appiled for late homestead exclusion after the regular listing period. Sam Dennett Stallard 7.27.D.32 762002 154,477 77,238 -77,237 22 -1,397.24 Residence Late homestead exclusion is for 2008 Owner appiled for late homestead exclusion after the regular listing period. -868,941 -10,882.81 b Date ~~ c~s~ ~ gy Z®~ To Whom It May Concern: ` I ~~d ~.,t ~-p, ~ ~v~.5~~ ~ ; am applying for a late Homestead Exemption,,for year ~p`b on Tract # ~6~®$' $ ~ because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature ~~ ,-~ ~ ~.~ .~ ~ ~.. ~.r How did you find out about his exemption? C~ si~2.L.~ ~ nl , ~Ci,tJ ,. ~ ~,d, ' ~1n a ~~ ~iL~~ ~ j f/ .~~ ~ ~ ~~o~r Date ~ lam. l ~ b ~~~~~: ~ ~_! ~~ To Whom It May Concern: I ~i~'~C.t.~[~.. < 1~c~.r- C1; t1~~'~C~ , am applying for a late Homestead Exemption for year on Tract # ~l°~~UJO~ because I ~.~`~ ~ Was not aware that this exemption was available to me. ~'' Just found out about the exemption. ~~ JrF,: ~~ ,rte / ~' ~ , ~ Signature `/o; , e~ l~ ~~•l~'~. ~~,,~-'ly~l i _~~ ;~2~'"c~_ ~' / How did you find out about this - _ ~,~ / ~ ,r C'L . ~.,~~Z ; y L - ~. ---ter t.~ ~~ ~ C". ~` ~~ elm s ~~ ~~ ~ -_ ~ ~, ../ ,, ! ~,~i'C' .. , ~.7 ~``' ~` f _. ~ ~/ - _. ~r irC% f~'! ''~ ~ G ~L~ Gr ~ ~.. /., ~ ~iV ~ C~.~~ i~l~ C~ ~ °'C-'~.S:SI~/~_.C~:. ~/ ~i~ F1~,9~ ~ ~ ~~Q o.~. ~J~ ~~~~~ ~ ~~ To Whom It May Concern: I ,1~brs~ ~rner , am applying for a late Homestead Exemption.for year on Tract # ~~~„~~~~~ because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature How did you find out about this exemption? Date ~ /~}~ /~/T~L,C~C~bry To Whom It May Concern: I ~~y~.„, d„~,~ ~~a~, ~Y'. , am applying for a late Homestead Exemption for year on Tract # ~t ~? Q1 ~`~ because I Was not aware that this exemption was available to me. ;/~ Just found out about the exemption. F Signature ~~ How did you find out about this exemption? „~ ~` G/ ~..i' aim 7~~ '' ~ a ~ r-~ii ~aa.JC ~i %/~. i ~n i iii n ~~ ii ~t g u n ii ~ u Date ~_ ,' 7 - cl ~/ To Whom It May Concern: I ~.. ~ ~ n~ c?..- ~ j -~'-~ ~-~~ , am applying for a late Homestead Exemption for year .~L- 0 c~ ~ on Tract # ~ ~ V ~ ~~ because I %`Z--lid c'.~ Was not aware that this exemption was available to me. ___--- _..~- Just found out about the exemption. ,~ Signature ~ fU~ --~.~. !~f . ~-/ •~-~Z.~Z-~! How did you find out about this exemption? ~,~ ~.~N~ ~ ~~~w~~sl. ~''' Eu~, ~• ~ ~ ,,',a, l~ Date ~ ~ ~`y~ To Whom It May Concern: I ~ G~~~~~~/~-~~lc~,%/.~,~ , am applying for a late Homestead Exemption.for year ~Od ~ on Tract # ~/D,~-,3/ L, because I Was not aware that this exemption was available to me. 3ust found out about the exemption. Signature - How did you find out about this exemption? 13 Date ~~a5--p ~ To Whom It May Concern: I ~,~"Z~ /1'1 ~i~i c~/ , am applying for a late Homestead Exemption"for year ~l~ 6 ~ on Tract # ~,..~ 1 ~5~3~ because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature ~ , How did you find out about this exemption? ~~~ i~ Date ~ ~~$ To Whom It May Concern: a I ~ r r(.~.~ (~ /`'! ~~t_s..C.'s , ain applying for a late Homestead Exemption for year ~~ on Tract # q~~o1~a~ because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature ~~ How did you find out about this exemption? P~~41 E 1 ~ue.J.q :-Q /~ Date ~~ ~ ~° l'9 To Whom It May Concern: I ~ E ~~ ~~ ~~-S , am applying for a late Homestead Exemption for year ~-E r' ~ on Tract # ~~q ~ because I t/ Was not aware that this exemption was available to me. Just found out about the exemption. Signature "' ~~'~ How did you find out about this exemption? (L Date / ~ ~ ~~~ To Whom It May Concern: 1 ~ ~ , am applying for a late Homestead Exemptio r year v~ O ~ on Tract # ~ Q f~ j 2 ~ because Y Was not aware that this exemption was available to me. Just found out about the exemption. Signature ~ p How did you find out about this exemption? Date ~~~ ~ '' ~, 0 d t5 To Whom It May Concern: I cs~ ~' S~ , am applying for a late Homestead Exemption.for year ~~~ on Tract # /~.~r~, ~ ~ because I V Was not aware that this exemption was available to me. Just found out about the exemption. Signature ~1.~ ~7 Ho~Vw did you find out abo/ut this exemption? / /-t v'~ ~ c.~_ f- ~~ Lt/!o- v G--1~~ I ~ ~ ~ '~GY ~ C. Y - yY- a ~ h C ~~ Date ~r~''~ To Whom It May Concern: I4~ ~ ~ , am applying for a late Homestead Exemption for year ~-D4 ~ on Tract # l~ !~ / a~.~ because I Was not aware that this exemption was available to me. _ Just four-~d out about the exemption. ,~y~ Si ature .~.-,~ C~',e~~%'''~~ ~ How did you ~nd out about this exemption? .e-~ (~ Date l - ~- ~ To Whom It May/Concern: I / .. , am applying for a late Homestead Exemption for year ~~p$' on Tract # ~ ~~ ~ ~~' because I Was not aware that this exemption.a~vas available to me. Just found out about the exemption. Signature ~~~(~~+~~~/,~~~~ How did you find out about this exemption? Date ~ - ~ - ~ To Whom It May Concern: I ~.°--~-~~- ~ ~ f ~~' , am applying for a late Homestead Exemption for year 0 ~ on Tract # ~® ~ f ~ f ~ because I ~~ Was not aware that this exemption was available to me. Just found out about the exemption. Si atu ~_ ~ G iq How nid you find out about this exemption? i - -k!~•, Date ~f ~ 2V ~ '~ FILE[ ~~ AUG 2 2 2008 ORANGE CO tAX OFFICE To Whom It May Concern: ~/ I ~~~~, ~"S ~ " Ka ~ , am applying for a late Homestead Exemption.for year /i ~' Q ~ on Tract ## ~y ~ ~ ~ 7 because I Was not aware that this exemption was available to me. /\ Just found out about the exemption. Signature How did you find out abo his exemption? ill ~ N~ ~~ ~ ~ ~ s ~'-1~~~ P~ o~ ~.~ t~ rr ~ Date ~~~1 `zllz~~ To Whom 7t May Concern: f~ r I ~~,', ~'-• ~ 1' i~ , am applying for a late Homestead Exemption for year ~~ on tract # because I V ~VVas not aware that this exemption was available to me. Just found out about the exemption. Signature ~ .~~ ~1 C~e~ a~a'79~' Date ~--/l0-~~ To Whom It May Concern: I /~A~E~1 ~/~u.1.5~ ~1e//~ , am applying for a late Homestead Exemption for year on Tract # because I ~. • Was not aware that this exemption was available to me. Just found out about the exemption. Signature •_ How did you find out about this exemption? ~/~' a3 To Whom It May Concern: .--- I 0~~5~Yi , am applying for a late Homestead Exemption.for year ~~~~8~ on Tract # because I Was not aware that this exemption was available tome. Just found out about the exemption. Signature ~~Q \ ~-~c~J~ did you fmd out about this exemption? ~- 9 I~oo~ To Whom It May Concern: I ~ Q ~~ ~ ~ S ~'(~ ~ ~ ~ ~"(~am applying for a late Homestead Exemption for year Z-~~ on Tract # / D ~ ~ ~ ~ because I V Was not aware that this exemption was available to me. Just found out about the exemption. Signature How did you find out about this exemption? .~ ,~. ~~ lam.-. %' ~~~-~- ~ ~~~~ ~f' 1 l,~~s ~o01< ~e a C~q-~~r any G~~C/ C) TG,a~/< /~~t ~or your a~/ ~~~~- a~ 1 ~e --~'~ . S Tech ~2 a ~e,-,; ~- :~ ~ -S' ~,-,-, S ~f a 11 a rc~ _____ . _.