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<br />ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br /> <br />ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: January 23, 2018 <br /> Action Agenda <br /> Item No. 8-d <br /> <br />SUBJECT: Applications for Property Tax Exemption/Exclusion <br /> <br />DEPARTMENT: Tax Administration <br /> <br /> <br />ATTACHMENT(S): <br />Exempt Status Resolution <br />Spreadsheet <br />Requests for Exemption/Exclusion <br /> <br /> <br /> <br />INFORMATION CONTACT: <br />Dwane Brinson, Tax Administrator, <br />(919) 245-2726 <br /> <br /> <br /> <br /> <br /> <br />PURPOSE: To consider nine untimely applications for exemption/exclusion from ad valorem <br />taxation for nine bills for the 2017 tax year. <br /> <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(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 /> <br />Seven of the applicants are applying for homestead exclusion based on NCGS 105-277.1, <br />which allows exclusion of the greater of $25,000 or 50% of the appraised value of the residence. <br /> <br />Two of the applicants are applying for exemption based on NCGS 105-278.7 which allows for an <br />exemption from property taxes for property used for educational, scientific, literary or charitable <br />purposes. <br /> <br />Including these nine applications, the Board will have considered a total of forty-five (45) <br />untimely applications for exemption of 2017 taxes since the 2017 Board of Equalization and <br />Review adjourned on June 29, 2017. Taxpayers may submit an untimely application for <br />exemption of 2017 taxes to the Board of Commissioners through December 31, 2017. <br /> <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 />1