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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: October 4, 2016 <br /> Action Agenda <br /> Item No. 6-d <br /> SUBJECT: Applications for Property Tax Exemption/Exclusion <br /> DEPARTMENT: Tax Administration <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 five (5) untimely applications for exemption/exclusion from ad valorem <br /> taxation for five (5) bills for the 2016 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 1st of the tax year for which the benefit is requested. <br /> NCGS 105-282.1(al) 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 /> The applicants are 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. <br /> Including these five (5) applications, the Board will have considered a total of twenty-one (21) <br /> untimely applications for exemption of 2016 taxes since the 2016 Board of Equalization and <br /> Review adjourned on May 28th. Taxpayers may submit an untimely application for exemption of <br /> 2016 taxes to the Board of Commissioners through December 31, 2016. <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(al) permits approval of such application if good cause is demonstrated by the <br /> taxpayer. <br />