Taxes past due? County offers payment options

pressreporter@thefranklinpress.com

With the passing of the county tax deadline Jan. 6, Macon County's Tax Office wants to let citizens who owe delinquent taxes know about available payment options for county taxes during these difficult economic times.

The Press sat down Tuesday with tax administrator Richard Lightner, delinquent tax collector Teresa McDowell and tax collector Margaret Perry of the Macon County Tax Office to discuss the various payment options available.

One method that can be used is to make partial payments on delinquent and outstanding real estate taxes. Any taxpayer may enter into an agreement with the tax office to pay delinquent taxes on a weekly or monthly schedule.

The delinquent taxes must be paid in full within a specified time and an agreement stating payment requirements must be signed by the taxpayer in order to utilize the partial payment allowance. Following the payment requirements schedule will protect the taxpayer from enforced collections.

Lightner said they also encourage people to come in and make prepayments to get ahead before another tax bill. The tax office began accepting prepayments the first of the year for 2009 tax bills. An individual taxpayer may make monthly payments based on the 2008 tax bill amount.

The prepayments will be reflected on the 2009 tax bill and the owner will be billed for the difference or refunded if they have overpaid.

"People who have a difficult time paying, we just want them to understand they can break that up," Lightner said.

In accordance with North Carolina law, the tax office also offers property tax relief programs for which taxpayers may qualify. They are the elderly or disabled exclusion, the disabled veteran exclusion and the circuit breaker property tax deferment. These programs are described below:

Elderly or disabled exclusion

This program excludes from property taxes, the greater of $25,000 or 50 percent of the appraised value of a permanent residence owned and occupied by a qualifying owner. Taxpayers eligible for this exclusion must be a permanent resident of Macon County, age 65 or older, with an income not exceeding $25,600 (for 2008), or a permanent resident of Macon County, totally and permanently disabled with an income not exceeding $25,600.

Disabled veteran exclusion

This program excludes the first $45,000 of the appraised value of a permanent residence owned and occupied by a North Carolina resident, who is an honorably discharged disabled veteran, or the unmarried surviving spouse of an honorably discharged disabled veteran.

Taxpayers eligible for this exclusion must be qualified as a veteran who either has a 100 percent permanent total disability that is service-connected or receives benefits for specially adapted housing under 38 U.S.C. 2101.

A disabled veteran who has a 100 percent permanent total disability that is service-connected must provide a Veteran's Disability Certification, which may be in the form of VA award letter or a separate letter from the VA or other federal agency. The certification must state that appropriate disability level to qualify for the exclusion.

Circuit breaker property tax deferment

This program allows taxes billed for each year to be limited to a percentage of the qualifying owner's income. However, taxes in excess of the limitation are deferred and remain a lien on the property. The three most current years of deferred taxes prior to a disqualifying event will become due and payable, with interest on the date of the disqualifying event.

You must file a new application for this program each year. Taxpayers eligible for this exclusion must be a permanent resident of Macon County, age 65 or older, with an income not exceeding $38,400 (for 2008), and who has owned and occupied their residence for at least the last five calendar years prior to Jan. 1 of the year for this application is made or a permanent Macon County resident, totally and permanently disabled with an income not exceeding $38,400 and who has owned and occupied their permanent residence for at least the last five calendar years prior to Jan. 1 of the year for which the application is made.

How to apply:

Applications for the exemptions listed above should be filed during the regular listing period of Jan. 1 through Jan. 31, 2009, but are considered timely filed if filed by June 1.

As referenced above, the county's tax deadline passed on Jan. 6. The 2 percent interest penalty for any unpaid taxes went into effect at this time, according to tax collector Margaret Perry. The interest rate increases by .75 percent per month, the first day of each month for any unpaid taxes thereafter.

Delinquent tax collector McDowell emphasized that while this may not sound like a lot, the interest accrues each month, and it can add up quickly. Delinquent notices will be mailed out in February and delinquent taxes will be advertised in March.

For more information on partial payment plans, contact McDowell at 349-2211, and for additional information on exemptions contact Tonya Steiert at 349-2143.

Property tax relief program brochures are available at various locations in the county including Social Services and the Department on Aging. You can also pick up a brochure at the tax office or request a brochure by mail by calling 349-2142.