Agenda - 12-02-2002-8f - Laserfiche WebLink

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ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 2, 2002 Action Agen~da~ Item No. SUBJECT: Late Applications for Property Homestead Exemption DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No ATTACHMENT(S): Exempt Status Resolution INFORMATION CONTACT: John Smith, ext. 2101 TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider seven (7) late applications for granting homestead exemption for the 2002 tax year. BACKGROUND: North Carolina law provides for the exclusion of a portion of the value of certain real and personal property from taxation, provided that the owner meets certain income and age provisions. NCGS 105-277.1 excludes from property taxes the greater of twenty thousand dollars ($20,000) or fifty percent of the appraised value of the residence and homesite owned by N.C. residents aged 65 or older or totally and permanently disabled whose disposable income does not exceed $18,000. This exclusion covers real property or mobile homes occupied by the owner as his or her permanent residence. Applications for this "homestead exemption" must be filed prior to June 1 S~ in the tax year for which relief is sought. The applicants filed applications for homestead exemption after June 1, 2002. NCGS 105- 282.1(a1)does allow some discretion for untimely applications for exemption. 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 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 subdivision applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. The applicants are Odie Lee Brooks Jr. Hrs. (map #2.47..17N); Sarah P Freeland (map #7.19..3); Rosa M. Gault (map #4.5H..28); Helen S Kenion Trustee (map#4.34.F.11); Betty T. Hall (map # 3.11..42); Rosa F. Cates (map # 4.1.C.9); Betty W. Hill (map # 2.42..14E). The applicants can be approved for 2002 based on the above referenced general statutes. The opinion of the Assessor is that the above referenced applicants meet all eligibility requirements and the letters provided (which are on file in the Assessor's Office) satisfy the "good cause" requirement of NCGS 105-282.1 (a1 ).