HomeMy WebLinkAboutAgenda -11-06-2008 - 4eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 6, 2008
Action Agenda
Item No.
SUBJECT: Applications for Property Tax Exemption/Exclusion
DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
Exempt Status Resolution John Smith, 245-2101
Spreadsheet
Request for Exemption/Exclusion
PURPOSE: To consider seven (7) 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 these properties should be approved for exclusion.
There are currently 885 parcels receiving benefit of the homestead exclusion. With the approval
of these homestead applications, there will be 892 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 $4,211.07. For FY2008-2009, the total net reduction in
revenue for late homestead exclusions is $15,321.32.
RECOMMENDATION: The Manager recommends the above listed applications for 2008
exemption be approved.
2
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(a1)
November 6, 2008
(Taxable) Value Rate Financial Property
Narne Map Ref Tract # Old Value New Value Difference Code Impact Description Reason for Adjustment
Laura Easterling 3.44..7 302008 54,025 29,025 -25,000 03 -262.56 Residence Late homestead exclusion is for 2008
Owner applied for late homestead exclusion
after the regular listing period.
Albert Edward Smith Acct 308827 13,240 0 -13,240 01 -140.48 Residence Late homestead exclusion is for 2008
Owner applied for late homestead exclusion
after the regular listing period.
Susan A Prytherch 7.54D..74 727146 123,589 61,794 -61,795 22 -1,117.87 Residence Late homestead exclusion is for 2008
Owner applied for late homestead exclusion
after the regular listing period.
Gloria Powers 1.5..19 144198 89,692 59,304 -30,388 15 -317.25 Residence Late homestead exclusion is for 2008
Owner applied for late homestead exclusion
after the regular listing period.
Sam D Stallard 7.27.D.32 762002 154,477 77,239 -77,238 22 -1,397.24 Residence Late homestead exclusion is for 2008
Owner applied for late homestead exclusion
after the regular listing period.
Sherry Moore 7.110..6 703970 76,294 37,147 -39,147 04 -517.91 Residence Late homestead exclusion is for 2008
Owner applied for late homestead exclusion
after the regular listing period.
Martina Morgan 4.11.F.6 463908 87,559 -43,145 -43,144 00 -457.76 Residence Late homestead exclusion is for 2008
Owner applied for late homestead exclusion
after the regular listing period.
-289,952 -4,211.07
Oct 24 08 05:56a
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To Whom It May Concern:
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Exemption.for year ~~07 on Tract # ?,a~e~s; ~~,T, Z7p because I
Was not aware that this exemption was available to me_
Just found out about the exemption.
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How did you find out about this exemption?
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Orange County Sax
Oct 24 08 05:57a Orange County Tax
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Oct 24 08 05:57a Orange County Tax
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How did you find out about this
Oct Z4 08 05:57a Orange County Tax
Oct 24 08 05:58a
Orange County Tax
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V Was not aware that this exemption was available to me.
Just found out about the exemption.
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How did you fuid out about this
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Orange County Tax
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To Whom It May Concern:
am applying for a late 1.3~omestead
Exemption,foz year 3~r~d ~ on Tract # ~ 6.~ ~ D~ because I
~"~~ Was nat awaze that this exemption was available to me.
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lust found out about the exemption.
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How did you find out about this exemption?
Oct 24 08 05-58a Orange CauntB Tax