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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: February 4, 2014 <br /> Action Agenda <br /> Item No. 6-d <br /> SUBJECT: Applications 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 /> Requests for Exemption/Exclusion <br /> PURPOSE: To consider six (6) untimely applications for exemption/exclusion from ad valorem <br /> taxation for eight (8) bills 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 <br /> under this provision applies only to property taxes levied by the county or municipality in the <br /> calendar year in which the untimely application is filed. <br /> Two of the applicants are applying for homestead exclusion based on NCGS 105-277.1, which <br /> allows exclusion of the greater of twenty-five thousand dollars ($25,000) or fifty percent (50%) <br /> of the appraised value of the residence plus the value of up to one (1) acre of land. <br /> Three of the applicants are applying for exclusion based on NCGS 105-277.4(a1), which allows <br /> for an untimely application to be approved for taxation at present use value assessment. <br /> One applicant is applying for exclusion based on NCGS 105-278.7, which allows for exclusion <br /> from property taxes for property used for a charitable purpose. <br /> Including these six (6) applications, the Board will have considered a total of 54 untimely <br /> applications for exemption of 2013 taxes since the 2013 Board of Equalization and Review <br /> adjourned on May 23rd. Taxpayers may submit an untimely application for exemption of 2013 <br /> taxes to the Tax Office through December 31, 2013 for approval by the Board of <br /> Commissioners. <br /> Based on the information supplied in the applications and based on the above-referenced <br /> General Statutes, the applications may be approved by the Board of County Commissioners. <br />