Orange County NC Website
1 <br />ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: September 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 nine (9) untimely applications for exemption /exclusion from ad <br />valorem taxation for nine (9) bills for the 2014 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 />Including these nine (9) applications, the Board will have considered a total of nine (9) untimely <br />applications for exemption of 2014 taxes since the 2014 Board of Equalization and Review <br />adjourned on May 23, 2104. Taxpayers may submit an untimely application for exemption of <br />2014 taxes to the Board of Commissioners through December 31, 2014. <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 />One (1) of the applicants is applying for exclusion based on NCGS 105-277.1C, which allows <br />for an exclusion of $45,000 for an honorably discharged Disabled American Veteran. <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 />NCGS 105- 282.1(a1) permits approval of such applications if good cause is demonstrated by <br />the taxpayer. <br />