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<br />ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date:October 7, 2025 <br /> Action Agenda <br /> Item No.8-d <br /> <br />SUBJECT: Late Applications for Property Tax Exemption/Exclusion <br /> <br />DEPARTMENT: Tax Administration <br /> <br /> <br />ATTACHMENT(S): <br />Exempt Status Resolution <br />Spreadsheet <br />Requests for Exemption/Exclusion <br /> <br />INFORMATION CONTACT: <br />Nancy Freeman, Tax Administrator, <br />(919) 245-2735 <br /> <br />PURPOSE: To consider thirteen (13) untimely applications for exemption/exclusion from ad <br />valorem taxation for thirteen (13) bills for the 2025 tax year. <br /> <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 /> <br />Ten (10) 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 /> <br />One (1) applicant is applying for exclusion based on NCGS 105-278, which allows for exclusion <br />from property taxes for real property designated as a historic property. <br /> <br />One (1) applicant is applying for exclusion based on NCGS 105-278.3, which allows for exclusion <br />from property taxes for property used for a religious purpose. <br /> <br />One (1) applicant is applying for low or moderate-income exclusion based on NCGS 105-278.6, <br />which allows for an exemption of a nonprofit organization providing housing for individuals or <br />families with low or moderate income. <br /> <br />Including these thirteen (13) applications, the Board will have considered a total of thirty-three <br />(33) untimely applications for exemption of 2025 taxes since the 2025 Board of Equalization and <br />1