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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: September 1, 2020 <br /> Action Agenda <br /> Item No. 8-d <br /> SUBJECT: Applications for Property Tax Exemption/Exclusion <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Exempt Status Resolution Nancy T. Freeman, Tax Administrator <br /> Spreadsheet (919) 245-2735 <br /> Requests for Exemption/Exclusion <br /> PURPOSE: To consider eleven untimely applications for exemption/exclusion from ad valorem <br /> taxation for twelve bills for the 2020 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(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 /> Six 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 applicant is applying are for exclusion based on NCGS 105-278.3, which allows for <br /> exclusion from property taxes for property used for a religious purpose. <br /> Two of the applicants are applying for Circuit Breaker exclusion based on NCGS 105-277.1 B <br /> which allows for tax relief based on income. The Circuit Breaker exclusion is a tax deferral <br /> program. <br /> One applicant is applying for exemption based on NCGS 105-278.6 (8), which allows an <br /> exemption of a nonprofit organization providing housing for individuals or families with low or <br /> moderate incomes. <br />