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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: February 6, 2018 <br />SUBJECT: Applications for Property Tax Exemption /Exclusion <br />DEPARTMENT: Tax Administration <br />ATTACHMENT(S): <br />Exempt Status Resolution <br />Spreadsheet <br />Requests for Exemption /Exclusion <br />Action Agenda <br />Item No. 8 -d <br />INFORMATION CONTACT: <br />Dwane Brinson, Tax Administrator, <br />(919) 245 -2726 <br />1 <br />PURPOSE: To consider four untimely applications for exemption /exclusion from ad valorem <br />taxation for four bills for the 2017 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 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 />Three of the applicants are applying for homestead exclusion based on NCGS 105 - 277.1, which <br />allows exclusion of the greater of $25,000 or 50% of the appraised value of the residence. <br />One of the applicants is applying for exclusion based on NCGS 105 -277.1 C, which allows for an <br />exclusion of $45,000 for an honorably discharged Disabled American Veteran. <br />Including these four applications, the Board will have considered a total of forty -nine (49) <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 />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 />