Orange County NC Website
ORANGE COUNTY TAX OFFICE <br />ASSESSMENT DIVISION <br />228 S CHURTON STREET, SUITE 200 <br />PO BOX 8181 <br />HILLSBOROUGH, NORTH CAROLINA 27278 <br />Telephone (919) 245 -2100 Fax (919) 644 -3091 <br />T. Dwane Brinson, Tax Administrator <br />Lee Harris, Deputy Tax Assessor <br />September 4, 2013 <br />Lynwood Brown Sr <br />102 Allen Ruffin Ave <br />Hillsborough, NC 27278 <br />The North Carolina Department of Revenue (NCDOR) recently shared its interpretation and <br />recommendation regarding Homestead Exemption income qualification, with respect to the <br />requirement in North Carolina General Statute 105 -277.1 that "all monies received" should be <br />considered income, and in light of the several different interpretations that counties have taken with <br />respect to that requirement. <br />In consideration of the NCDOR interpretation and recommendation, we have reviewed your 2012 <br />Homestead Exemption application that was previously denied, and we encourage you to apply again for <br />consideration for the 2013 tax year. Per statutory limitations, any decision on your 2013 application <br />cannot be retroactive. <br />An application is enclosed for your convenience. The application is also located on the NCDOR website <br />at: www.dornc.com /downloads /fillin /av9_20l3.pdf, <br />Please contact Kandice Wright at 919 -245 -2100 if you need assistance or have any questions. <br />Respectfully, <br />T. Dwane Brinson <br />Tax Administrator <br />