Request for Approval of Property Tax Exemption, Exclusion, or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application – Durham County, NC

The Request for Approval of Property Tax Exemption, Exclusion, or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application is the Durham County Tax Administration form on which an owner explains why an exemption, exclusion, or deferral application was filed late and asks that it still be considered for the current tax year.

The form's text sets out the rule behind it. An owner claiming an exemption, exclusion, or deferral must file a timely application. An application is timely when it is filed before the end of the listing period, except for the homestead tax relief programs (G.S. 105-277.1, 105-277.1B, 105-277.1C), which must be filed by June 1.

Under G.S. 105-282.1(a1), an owner who can show good cause for the late application may have it approved by the Board of Equalization and Review. Once the office has a completed request, it presents the request and the untimely application to the Board.

The form is addressed to the Board and has a short body: the parcel or account number, the physical location of the property, a written reason for the untimely application, and a signature block. It does not replace the exemption, exclusion, or deferral application itself, which the county has already received.

An owner whose application for a property tax exemption, exclusion, or deferral was received by Durham County Tax Administration after the application deadline, and who wants it considered for the current year, completes this request. The form is written for the person who gets the county's notice that the application "was received after the application deadline and is considered untimely."

It applies to late applications for an exemption or exclusion, and the form's heading also covers deferral. It covers homestead tax relief applications too, which are timely only if filed by June 1 (G.S. 105-277.1, 105-277.1B, 105-277.1C).

You do not need it if your application was filed on time: the listing period has not closed, or, for homestead relief, June 1 has not passed. The form is also not an application for the exemption itself.

The form has one signature line and a "Print Name" line for the person making the request. It does not describe signing for someone else, so call the office at (919) 560-0300 if someone other than the owner will sign.

Complete this request once the county tells you that your exemption, exclusion, or deferral application was received after the deadline and is untimely. The form says that if you want the application considered for the current year, you complete the request and submit it to the office.

The deadlines that make an application untimely are in the form text: before the end of the listing period for most applications, and June 1 for the homestead tax relief programs. The form prints no separate due date for the request itself, so ask the office at (919) 560-0300 how soon it should arrive.

Timing also limits what approval does. An untimely application for exemption or exclusion approved under this provision applies only to property taxes levied in the calendar year in which the untimely application is filed.

Submit the completed request to the Durham County Tax Administration office, which then presents it with your untimely application to the Board of Equalization and Review.

• Office address: Durham County Tax Administration, 201 East Main Street, Third Floor, Durham, North Carolina 27701. The county's forms page lists the main office hours as 8:30 AM-5:00 PM.
• Questions: call (919) 560-0300.
• Other contacts printed on the form: Fax (919) 560-0350 and [email protected]. The form does not say whether requests may be sent through them, so ask the office first.

The form says the office presents the request only after it has received a completed request, so fill in every line before you send it. FillingPDF lets you fill out and download the PDF; submission follows the channels above.