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<br />1 <br />ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date:February3, 2015 <br />Action Agenda <br />Item No.6-d <br />SUBJECT: <br />Applications for Property Tax Exemption/Exclusion <br />No <br />DEPARTMENT: PUBLIC HEARING: (Y/N) <br />Tax Administration <br />ATTACHMENT(S):INFORMATION CONTACT: <br />Exempt Status ResolutionDwane Brinson, Tax Administrator, <br />Spreadsheet(919) 245-2726 <br />Requests for Exemption/Exclusion <br />PURPOSE: <br />To consider five (5) untimely applicationsfor exemption/exclusion from ad valorem <br />taxation for five (5)bills for the 2014 tax year. <br />BACKGROUND: <br />North Carolina General Statutes (NCGS) typically requireapplications for <br />exemption to be filed during the listing period, which is usually during the month of January. <br />Applicationsfor Elderly/DisabledExclusion, Circuit BreakerTax Defermentand Disabled <br />st <br />VeteranExclusionshould be filed by June 1of 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 provisionapplies only to property taxes levied by the county or municipality in the calendar <br />year in which the untimely application is filed. <br />Threeof 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 />. <br />Oneapplicantisapplying for exclusion based on NCGS 105-277.4(a1), which allows for an <br />untimely application to be approved for taxation at present use value assessment. <br />Oneapplicant isapplying for exclusion based on NCGS 105-277.1C, which allows for an <br />exclusion of $45,000 for an honorably discharged Disabled American Veteran. <br />Including these five (5) applications, the Board will have considered a total of 49untimely <br />applications for exemptionof 2014taxessince the 2014Board of Equalization and Review <br />adjourned on May 23rd.Taxpayers maysubmit an untimelyapplication for exemption of 2014 <br />taxes to the Board of Commissioners through December 31, 2014. <br />Based on the information supplied in the applicationandbased on the above-referenced <br />General Statutes, the application may be approved by the Board of County Commissioners. <br /> <br />