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Wilkes County approves late 2025 exemption applications, excludes one parcel
Summary
The board approved late applications for 2025 present-use value and homestead/veterans exemptions to expedite refunds, citing G.S. 105-282.1(a); parcel ID 1206210 was excluded because the owner did not hold title on Jan. 1, 2025.
The Wilkes County Board of Commissioners approved late applications for 2025 present-use value and homestead/veterans exemptions to speed refunds to taxpayers who applied after receiving tax bills following the 2025 revaluation.
Tax Listing Supervisor Beth Elledge explained many taxpayers applied after August when they received their bills and therefore missed the Board of Equalization & Review deadline. She cited North Carolina law and read G.S. 105-282.1(a): "Upon 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 appropriate body. The board approved the late applications but excluded parcel ID number 1206210 because that owner did not own the property on Jan. 1, 2025; staff told commissioners the owner will be processed for 2026 instead.
Vice Chairman Evan Handy moved to approve the late applications (excluding parcel 1206210), and the motion passed unanimously.
