Agenda 11-06-2025; 8-d - Late Applications for Property Tax Exemption Exclusion

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1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 6, 2025 Action Agenda Item No. 8-d SUBJECT: Late Applications for Property Tax Exemption/Exclusion DEPARTMENT: Tax Administration ATTACHMENT(S): INFORMATION CONTACT: Exempt Status Resolution Nancy Freeman, Tax Administrator, Spreadsheet (919) 245-2735 Requests for Exemption/Exclusion PURPOSE: To consider nineteen (19) untimely applications for exemption/exclusion from ad valorem taxation for nineteen (19) bills for the 2025 tax year. BACKGROUND: North Carolina General Statutes (NCGS) typically require applications for exemptions to be filed during the listing period, which is usually during the month of January. Applications for Elderly/Disabled Exclusion, Circuit Breaker Tax Deferment, and Disabled Veteran Exclusion should be filed by June 1st of the tax year for which the benefit is requested. NCGS 105-282.1(a1) does allow some discretion. Upon a showing of good cause by the applicant for failure to make a timely application, an application for exemption or exclusion filed after the close of the listing period may be approved by the North Carolina Department of Revenue, the Board of Equalization and Review, the Board of County Commissioners, or the governing body of a municipality, as appropriate. An untimely application for exemption or exclusion approved under this provision applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. Fourteen (14) applicants are applying for homestead exclusion based on NCGS 105-277.1, which allows exclusion of the greater of $25,000 or 50% of the appraised value of the residence. Two (2) applicants are applying for disabled veteran exclusion based on NCGS 105-277.1(C), which allows for an exclusion of$45,000 for an honorably discharged Disabled American Veteran. One (1) applicant is applying for exclusion based on NCGS 105-278, which allows for exclusion from property taxes for real property designated as a historic property. One (1) applicant is applying for exclusion based on NCGS 105-278.3, which allows for exclusion from property taxes for property used for a religious purpose. One (1) applicant is applying for low or moderate-income exclusion based on NCGS 105-278.6, which allows for an exemption of a nonprofit organization providing housing for individuals or families with low or moderate income.