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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: December 2, 2013 <br /> Action Agenda <br /> Item No. 6-d <br /> SUBJECT: Application for Property Tax Exemption/Exclusion <br /> DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Exempt Status Resolution Dwane Brinson, Tax Administrator, <br /> Spreadsheet (919) 245-2726 <br /> Request for Exemption/Exclusion <br /> PURPOSE: To consider one (1) untimely application for exemption/exclusion from ad valorem <br /> taxation for one (1) bill for the 2013 tax year. <br /> BACKGROUND: North Carolina General Statutes (NCGS) typically require applications for <br /> exemption to be filed during the listing period, which is usually during the month of January. <br /> Applications for Elderly/Disabled Exclusion Circuit Breaker Tax Deferment and Disabled <br /> Veteran Exclusion should be filed by June 1s{ of the tax year for which the benefit is requested. <br /> NCGS 105-282.1(a1) does allow some discretion. Upon a showing of good cause by the <br /> applicant for failure to make a timely application, an application for exemption or exclusion filed <br /> after the close of the listing period may be approved by the Department of Revenue, the Board <br /> of Equalization and Review, the Board of County Commissioners, or the governing body of a <br /> municipality, as appropriate. An untimely application for exemption or exclusion approved under <br /> this provision applies only to property taxes levied by the county or municipality in the calendar <br /> year in which the untimely application is filed. <br /> Including this application, the Board will have considered a total of 43 untimely applications for <br /> exemption of 2013 taxes since the 2013 Board of Equalization and Review adjourned on May <br /> 23, 2013. Taxpayers may submit an untimely application for exemption of 2013 taxes to the <br /> Board of Commissioners through December 31, 2013. <br /> This applicant is applying for homestead exclusion based on NCGS 105-277.1, which allows <br /> exclusion of the greater of twenty-five thousand dollars ($25,000) or fifty percent (50%) of the <br /> appraised value of the residence plus the value of up to one (1) acre of land. <br /> Based on the information supplied in the application and based on the above-referenced <br /> General Statutes, the application may be approved by the Board of County Commissioners. <br /> NCGS 105-282.1(a1) permits approval of such application 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 application will result in a reduction of FY 2013/2014 taxes due to the County, <br /> municipalities, and special districts in the amount of $332.05. <br /> RECOMMENDATION(S): The Manager recommends the Board approve the attached <br /> resolution for the above-listed application for FY 2013/2014 exemption. <br />