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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: December 2, 2024 <br /> Action Agenda <br /> Item No. 8-d <br /> SUBJECT: Late Applications for Property Tax Exemption/Exclusion <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Exempt Status Resolution Nancy Freeman, Tax Administrator, <br /> Spreadsheet (919) 245-2735 <br /> Requests for Exemption/Exclusion <br /> PURPOSE: To consider eleven (11) untimely applications for exemption/exclusion from ad <br /> valorem taxation for eleven (11) bills for the 2024 tax year. <br /> BACKGROUND: North Carolina General Statutes (NCGS) typically require applications for <br /> exemptions 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 Veteran <br /> Exclusion should be filed by June 1st of the tax year for which the benefit is requested. NCGS <br /> 105-282.1(a1) does allow some discretion. Upon a showing of good cause by the applicant for <br /> failure to make a timely application, an application for exemption or exclusion filed after the close <br /> of the listing period may be approved by the Department of Revenue, the Board of Equalization <br /> and Review, the Board of County Commissioners, or the governing body of a municipality, as <br /> appropriate. An untimely application for exemption or exclusion approved under this provision <br /> applies only to property taxes levied by the county or municipality in the calendar year in which <br /> the untimely application is filed. <br /> Six (6) applicants are applying for homestead exclusion based on NCGS 105-277.1, which allows <br /> exclusion of the greater of$25,000 or 50% of the appraised value of the residence. <br /> Two (2) applicants are applying for disabled veteran exclusion based on NCGS 105-277.1(C), <br /> which allows for an exclusion of$45,000 for an honorably discharged Disabled American Veteran. <br /> Two (2) applicants are applying for exclusion based on NCGS 105-278.3, which allows for <br /> exclusion from property taxes for property used for a religious purpose. <br /> One (1) applicant is applying for a charitable exemption based on NCGS 105-278.7 which allows <br /> for an exemption from property taxes for property used for educational, scientific, literary, or <br /> charitable purposes. <br /> Including these eleven (11) applications, the Board will have considered a total of sixty-three (63) <br /> untimely applications for exemption of 2024 taxes since the 2024 Board of Equalization and <br />