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~~ ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: February 29, 2000 <br />Action Agend~ <br />Item No. ~_ <br />SUBJECT: Late Application for Property Homestead Exemption ~_ <br />DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): INFORMATION CONTACT: <br />John Smith, ext 2101 <br />Letter from Ms. Martha Gray <br />Certificate of Disability for Partial Ad TELEPHONE N <br />Valorem Tax Exclusion Hillsborough <br />Physician's Letter Chapel Hill <br />Exempt Status Resolution Durham <br />Mebane <br />UMBERS: <br />732-8181 <br />968-4501 <br />688-7331 <br />336-227-2031 <br />PURPOSE: To consider one late application for granting homestead exemption for the 1999 <br />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 first $20,000 in <br />assessed value of certain property owned by N.C. residents aged fi5 or older or totally and <br />permanently disabled whose disposable income does not exceed $15,000. This exclusion <br />covers real property or mobile homes occupied by the owner as his or her permanent <br />residence. Applications for this "homestead exemption" must be filed prior to April 15~' in the tax <br />year for which relief is sought. <br />Ms. Martha Gray filed an application for homestead exemption after April 15, 1999. NCGS 105- <br />282.1(a)(5) does allow some discretion for untimely applications for homestead exemption. <br />Upon a showing of good cause by the applicant for failure to make a timely application, an <br />application for exemption or exclusion filed after the close of the listing period may be approved <br />by the Department of Revenue, the Board of Equalization and Review, the Board of County <br />Commissioners, or the governing body of a municipality, as appropriate. An untimely <br />application for exemption or exclusion approved under this subdivision applies only to property <br />taxes levied by the county or municipality in the calendar year in which the untimely application <br />is filed. <br />Ms. Gray can be approved for 1999 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(a)(5). <br />