Orange County NC Website
ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Dale: November ], 2001 <br />Action Agentla <br />Item NO. $~ <br />SU&IECT: Late Applications for Property MOmestwtl Exemptons <br /> <br />DEPARTMENT: Assessors t]MCe PUBLIC HEARING: (YM) No <br />ATTACHMENT(S): INFORIMTION CONTACT: <br /> John Smhh, ext. 2101 <br />Exempt S*atus Resolutbn <br />Letters and Applications Requesting TELEPHONE NUMBERS: <br />Homestead Exemptions Hillsborough ]3R-8181 <br /> Chapel Hill 988-4501 <br /> Durham 888-7331 <br /> Mebane 336-22]-2031 <br />PURPOSE: To consider four(4)late applications for granting homestead exemption for the <br />2001 tax year. <br />BACKGROUND: North Carolina law provides for the ezclusion of a portion of the value of <br />cedain real aM personal property from taxation, provided that the owner meets certain Income <br />antl age provisions. NCGS 105-27).1 ezclutlea from property razes the first $20,000 in <br />assessed value of certain properly ownetl by N.C. residents aged 85 or older or totally and <br />permanently tllaabletl whose tlisposable income does nol ezmed $15,000. This exGUSion <br />covers real property or mobile homes pavpletl by fie owner as his or her permanent <br />residence. Applications for Ub "homeeteatl exemption" must be filetl poor to April 15^ in the tax <br />year for which relief is sought. <br />These four applicants filetl epplicetlone for homeeteatl exemption after Apol 15, 2001. NCGS <br />105-282.1(a)(5) tloes allow some tllxre0on for untimely applications for homestead exemption. <br />Upon a showing of good cause by the applicant far failure tp make a timely application, en <br />applicatipn for exempton or exclusion fletl afterthe close of the listing pedod may be approvetl <br />by Ne Department of Revenue, Oe boartl of equalization antl review, Ne boats of county <br />commissioners, or the govemiig body of a municipality, es appropriate. An untimely application <br />for exempton or exGUSion approvetl under this subtlivision applies only to property texea levied <br />by the many or municipality in Ne calendar year in which [he untimely application is filed. <br />These far applicants can be approvetl br 20111 based on the above referenced general <br />statutes. The opinion of the Assessor is that Ne above referenostl applicants meet all eligibility <br />requirements antl the IeBers provitletl setis8ea Me "gootl cause' requirement of NCG5105- <br />282.1(a)(5). <br />