Orange County NC Website
ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: October 1, 2013 <br />Action Agenda <br />Item No. 5 -d <br />SUBJECT: Applications for Property Tax Exemption /Exclusion <br />DEPARTMENT: Tax Administration PUBLIC HEARING: (Y /N) I No <br />ATTACHMENT(S): INFORMATION CONTACT: <br />Exempt Status Resolution Dwane Brinson, Tax Administrator, <br />Spreadsheet (919) 245 -2726 <br />Requests for Exemption /Exclusion <br />PURPOSE: To consider ten (10) untimely applications for exemption /exclusion from ad <br />valorem taxation for thirteen (13) bills for the 2013 tax year. <br />BACKGROUND: North Carolina General Statutes (NCGS) require applications for exemption <br />to be filed during the normal listing period, which is during the month of January. Exclusion for <br />Elderly /Disabled, Circuit Breaker and Disabled American Veterans should be filed by June 1St of <br />the tax year being applied. NCGS 105- 282.1(a)(5) does allow some discretion. Upon a showing <br />of good cause by the applicant for failure to make a timely application, an application for <br />exemption or exclusion filed after the close of the listing period may be approved by the <br />Department of Revenue, the board of equalization and review, the board of county <br />commissioners, or the governing body of a municipality, as appropriate. An untimely application <br />for exemption or exclusion approved under this subdivision applies only to property taxes levied <br />by the county or municipality in the calendar year in which the untimely application is filed. <br />Two (2) applicants are applying for exclusion based on NCGS 105 - 278.3, which allows for <br />exclusion from property taxes for property used for a religious purpose. <br />Eight (8) of the applicants are applying for homestead exclusion based on NCGS 105 - 277.1, <br />which allows exclusion of the greater of twenty -five thousand dollars ($25,000) or fifty percent <br />(50 %) of the appraised value of the residence plus the value of up to one (1) acre of land. <br />Based on the information supplied in the applications and the above referenced General <br />Statutes, the applicants may be approved by the Board of County Commissioners. NCGS 105 - <br />282.1(a)(5) permits approvals of such applications if good cause is demonstrated by the <br />taxpayer. <br />FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of the <br />exemption applications will result in a reduction of FY 2013/2014 taxes due to the County, <br />municipalities, and special districts in the amount of $10,908.88. <br />RECOMMENDATION(S): The Interim Manager recommends the Board approve the attached <br />resolution for the above listed applications for FY 2013/2014 exemption. <br />