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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: January 21, 2003 <br />Action Agenda <br />Item No. <br />SUBJECT: Late Application for Property Homestead Exemption <br />DEPARTMENT: Assessor's Office PUBLIC HEARING: (YIN) No <br />ATTACHMENT(S): <br />INFORMATION CONTACT: <br />John Smith, ext. 2101 <br />t Status Resolution <br />Exem <br />p <br />Request for Exemption TELEPHONE NUMBERS: <br />Hillsborough 732-8181 <br />Chapel Hill 968-4501 <br />Durham 688-7331 <br />Mebane 336-227-2031 <br />PURPOSE: To consider one (1) late application for granting homestead exemption for the <br />2002 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 greater of twenty <br />thousand dollars ($20,000) or fifty percent of the appraised value of the residence and homesite <br />owned by N.C. residents aged 65 or older or totally and permanently disabled whose <br />disposable income does not exceed $18,000. This exclusion covers real property or mobile <br />homes occupied by the owner as his or her permanent residence. Applications for this <br />"homestead exemption" must be filed prior to June 1S` in the tax year for which relief is sought. <br />The applicant, Selma C. McNeil, map reference 7.27.D.47, filed application for homestead <br />exemption after June 1, 2002. NCGS 105-282.1(a1) does allow some discretion for untimely <br />applications for exemption. Upon a showing of good cause by the applicant for failure to make <br />a timely application, an application for exemption or exclusion filed after the close of the listing <br />period may be approved by the Department of Revenue, the board of equalization and review, <br />the board of county commissioners, or the governing body of a municipality, as appropriate. An <br />untimely application for exemption or exclusion approved under this subdivision applies only to <br />property taxes levied by the county or municipality in the calendar year in which the untimely <br />application is filed. <br />The applicant can be approved for 2002 based on the above referenced general statutes. The <br />opinion of the Assessor is that the above referenced applicant meets all eligibility requirements <br />and the letter provided satisfies the "good cause" requirement of NCGS 105-282.1(a1).