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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: December 3, 2001 <br />Action Agen <br />O <br />Item No. -L <br />SUBJECT: Late Applications for Property <br />Homestead Exemption <br />John Smith, ext. <br />2101 <br />Exempt Status Resolution <br />DEPARTMENT: Assessors Once <br />PUBLIC HEARING: <br />(YIN) <br />No] <br />ATTACHMENT(S): <br />INFORMATION CONTACT: <br />John Smith, ext. <br />2101 <br />Exempt Status Resolution <br />Letters and Applications Requesting <br />TELEPHONE NUMBERS: <br />Homestead Exemption <br />Hillsborough <br />7324181 <br />Chapel Hill <br />968-0601 <br />Durham <br />688 -7331 <br />Mebane <br />336427.2031 <br />PURPOSE: To consider two (2) late applications for granting homestead exemption for the <br />2001 tax year. <br />BACKGROUND: North Carolina law provides for the exclusion of a portion of the value of <br />certain real and personal property from taxation, provided that the owner meets certain income <br />and age provisions. NCGS 105 -277.1 excludes from property taxes the that $20,000 in <br />assessetl value of certain property owned by N.C. residents aged 65 or older or totally and <br />permanently disabled whose disposable income does not exceed $16,000. This exclusion <br />covers real property or mobile homes occupied by the owner as his or her permanent <br />residence. Applications for this "homestead exemption" must be filed prior to April 15' in the tax <br />year for which relief is sought. <br />These two applicants fled applications for homestead exemption after April 15, 2001. NCGS <br />105- 282.1(a)(5) does allow some discretion for untimely applications for homestead exemption. <br />Upon a showing of good cause by the applicant for failure to make a timely application, an <br />application for exemption or exclusion fled after the dose of the listing period may be approved <br />by the Department of Revenue, the board of equalization and review, the boad of county <br />commissioners, or the governing body of a municipality, as appropriate. An untimely application <br />for exemption or exclusion approved under this subdivision applies only to property taxes levied <br />by the county or municipality in the calendar year in which the untimely application is filed. <br />These two applicants can be approved for 2001 based on the above referenced general <br />statutes. The opinion of the Assessor is that the above referenced applicants meet all eligibility <br />requirements and the letters provided satisfies the 'good cause requirement of NCGS 105 - <br />282.1(a)(5). <br />