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HomeMy WebLinkAboutAgenda - 06-16-2009 - 4gORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: June 16, 2009 Action Agenda Item No. SUBJECT: Applications for Prope Tax Exemption/Exclusion DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: Exempt Status Resolution John Smith, 245-2101 Spreadsheet Requests for Exemption/Exclusion PURPOSE: To consider seven (7) untimely applications for exemption/exclusion from ad valorem taxation for the 2008 tax year. BACKGROUND: North Carolina General Statutes state applications for exemption must be filed during the normal listing period, which is during the month of January. NCGS 105- 282.1(x)(5) does allow some discretion. 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. Four applicants are applying for homestead exclusion based on NCGS 105-277.1, which allows exclusion of the greater of twenty-five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of the residence. Based on the information supplied in the current application and the above referenced general statutes the applicants can be approved for 2008. The opinion of the Assessor is the information provided to date satisfies the good cause requirement of NCGS 105-282.1(x)(5) and these properties should be approved for exclusion. There are currently 928 parcels receiving benefit of the homestead exclusion. With the approval of these homestead applications, there will be 932 parcels receiving homestead exclusion for the 2008 tax year. FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of these exemption applications will result in a reduction of 2008 taxes due to the County, municipalities, and special districts in the amount of $8,825.55. For FY 2008/2009, the total net reduction in revenue for late exemption/exclusions is $51,871.90. RECOMMENDATION: The Manager recommends the above listed applications for 2008 exemption be approved. 2 NORTH CAROLINA ORANGE COUNTY EXEMPTION/EXCLUSION RESOLUTION Whereas, North Carolina General Statutes 105-282.1 empowers the Board of County Commissioners to approve applications for exemption after the close of the listing period, and Whereas, good cause has been shown as evidenced by the information packet provided, and Whereas, the Assessor has determined that the applicants could have been approved for 2008 had applications been timely. NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the properties applying for exemption for 2008 aze so approved as exempt. Upon motion duly made and seconded, the foregoing resolution was passed by the following votes: Ayes: Commissioners Noes: I, Donna Baker, Clerk to the Boazd of Commissioners for the County of Orange, North Cazolina, DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the Board of Commissioners for said County at a regular meeting of said Board held on said record having been made in the Minute Book of the minutes of said Boazd, and is a true copy of so much of said proceedings of said Boazd as relates in any way to the passage of the resolution described in said proceedings. WITNESS my hand and the corporate seal of said County, this day of , 2009. Clerk to the Board of Commissioners Late Exemption/ Exclusion NCGS 105-282.1(a1) June 16, 2009 (Taxable) Value Rate Financial Property Name Map Ref Tract # Old Value New Value Difference Code Impact Description Reason for Adjustment Bobby Crawford 2.47..7A 244817 184,571 118,816 -65,755 00 -697.66 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Lyndell Aycock Roberts 6.40..166 656903 231,476 136,561 -94,915 01 -1,004.20 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Adean Florence Acct 149881 15,050 0 -15,050 22 -272.25 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. Stone Circles 6.16..26 640901 579,029 164,987 -414,042 10 -4,306.04 Business Late exemption is for 2008 Owner applied for late exemption after the regular listing period. Partial exemption granted. Stone Circles 6.16..176 601517 245,285 170,099 -75,186 10 -801.28 Business Late exemption is for 2008 Owner applied for late exemption after the regular listing period. Partial _ exemption granted. Stone Circles 6.16..16 600384 253,183 115,896 -137,287 10 -1,431.54 Business Late exemption is for 2008 Owner applied for late exemption after the regular listing period. Partial exemption granted. Mildred Pruessing 3.46..1 H 329799 74,778 59,524 -15,254 03 -312.58 Residence Late homestead exclusion is for 2008 Owner applied for late homestead exclusion after the regular listing period. -817,489 -8,825.55 Q a Date ~ ~ ; ~Q-~g To Whom It May Concern: I ~^u~ ~ti ~0 "c.~.t-```~~~ , am applying for a late Homestead Exemption for year a(~C~~ on Tract # ~.~''~~~ ~ because I Was not aware that this exemption was available to me. Just found out about the exemption. v i Signatur d~~~ ~ How did you find out about this exemption? u APR. 15.2009 8~5SAM ORANGE CTY MGR N0.505 P.2/2 ~S r ~o Whom Tt May Concern,: z am applying for a late Houzestead FxemptiQU,fox year ~~a a r~ on Txact # because z Was not aware that this exemption was available to me. t/i' ~7ust found out about the exemption. ~i How did you find out abort this exemp~on? 7~t ~ 1~ __ .cam .~~ , 1 r To Whom It May Concern: I --~~~~-~ ~~~~~~~ , am applying for a late Homestead Exemption.for year ~~~ on Tract # / because I r ., ~ Was not aware that this exemption was available to me. Just found out about the exemption. 1 -~-~!~ Signature ~ ~ ~-~~ ~~?~.L~1,~2~,- ~~, ,~ How did you find out about this exemption? 10/24/2008 12:43 9196620444 if ~~~ , yr scxoaL flP ~.nw January 28, 2008 . Ms. Gail Jones Orange County Assessor's Office 200 South Cameron Streee Post Office Box 8181 Hi tlsborough, NC 2727 (11-INI<:Al P0,<>GIIAMS vAN HPCKP-wl77ACN HAIC 7 q(q.g6n.ato~ 107 ROCKY Il1UC8 ROAll F '9~9-q61-]S73 CiiA-EC"R"fCC.FIC3~t~ www.tYw.unc.a Qu Re: Stone ClrclegProperty.Tax.Exemption. Parcel' ID No. 9821-31-8983 (Account No. 302434) Parcel _zD, l~Io_-4821-42-46.18 ~(Accour~t Na. 302435.} Parcel ID ~No. 982I =33-1460 (Acaount-iVo. 3f924~6j Dear Ms.~nss: The following materials are submitted on behalf of Stonne Circles, Inc., a North Carolina nonprofit .corparatioir (~ereinafrer-"St~,zre-£ircles"}, in-suppot~of its Application for Property Tax Exemption. In addition to the required Form AV-10'Application for Property Tarr ~irernptiozr, pfosse-fxii~-ilxe-fol~owi~tg- docnrrrents- enzlosed` Articles of Incorporation of Stone Circles - Byla~-s-of-Storte-O~les ~ • Stone Circles' IRS Exemption Lcttcr The remainder of this letter will serve to supplement the above tisted materials and provide additional information relevant to the exemption application. Specifically, the paragraphs below.. kill.. describe. the. Qiganizational. -history and. mission of Stone Circles as well as the darious activitiea-carried~ton the-property in lquestion. I. Organlzationai history and Mission Stone Circles--is- ~ RteFtlr Carlin-a- nertprofrf serperatior~ - ©rgani~ed pursuant to Chapter SSA of the North Carolina General Statutes and exempt from Federal income tax under section 501(e)(3j~ef fire In~~ ~~zrme Cep: Spesif}eally; Stone Circles is classified as a "public charity" under section 170(b)(1)(A)(vi) of the Code., - The mi~ie~r-ef ~tex~Ei-r~k~is- to-etxppert aEtrv-ist~ an~sustairr the work of justice through spiritual practice and principles. The organization strives to-create sustainable movemerttrfior-lasting-social- c}tarrge-bar worlcirrg-vaitk- irtdi-di-deaf leaders and activists, SENIOR PHARMASSIST PAGE 16 Txr iiNtve~siTr ~tYOtTN CAIOL(NA 01 CxArsL HILL 1 h should be nort~fittsarttr~ )~ylswrof-smr<c~irete~iaa:hrd~~with tttisapptiesrirnr state chat the principal office of the organi2ation steal] be locsted in Durham County, North Caroline. These Bylaws are currently in the process ofbting-amendtd-t~teflect-dsrorgarrizatiortt's omstp; 10/24/2006 12:43 9196820444 SENIOR PHARMASSIST PAGE 19 S nonprofit organizations, and national coalitions that are interested in the intersection of spiritual practice and social change. Ultimately, Stone Circles works to create a world in which activists and leaders achieve greater victory in their quest for justice, where organizations have the tools and the will to integrate reflection into their organizational forms and strategies, and where people cats connect with-each.ather.through-communities of learning and practice that allow for greater sustainability, happiness, anzi e~ctiveness. In carrying out its mission and .striving toward-the-gva-ls-deseribed-abav~ Sfette- Circles has organized retreats, workshops, and training programs for social change activists and organizations. Stone Circles works with activists and organizations orr issues such as comrAUnity•building, youth development, education. and health services, spirituality, and social change. In its various workshops, Stone Circles helps organizations_ strncF~e ~ a~ reflection-based organizational culture and -assists activists •itil increasing sustainability by exploring the inner workings of their leadership. Similarly, Stono Circles faEi#t2Etgs=r~eat~tliat f~us-.ori-.sustainable-~r++w*~~* and_th~i~ wotk_of leadership. These retreats. include time for spiritual practice and quiet reflection, along with dialogue and strategic colta5oration. finally, Storre~Eircles-has-dovebped-a training . curriculum designed to- strengthen the spiritual path and facilitation skills of individual leaders and activists. These training programs provide the tool-s, support, anfi strategies necessary to impart sacral ch~ge-organizations-and eocnrr}unities<, Recognizing that movements for social justice thrive in places of sustenance, spiritual renewal, and- contempt-ativ~ ratrear Sturm Circles-purchased stvct-ty acres of pzoperty located at 6602 Nicks Road in Mebane, North Carolina. This property, which is the subject of this exemption application, was purchased~y Stone t ircles on August 28, 2007 from the Hunlan~ICindness.Foundation,.and.has.bcen.named."The Stone House: A Center for Spiritual Life and Strategic Action" (hereina8er the "Stone House property"). The next section-belew-vv~l~ dessri~e t-h~ spas-i-f-~ acti-allies- eu~entk~.tsein8-conducted on the property. II. Activities The Stone )=Iouse- prap~*- i~ currrntl~ bziztg- used- ta- faerli~atC the retreats, workshops, and training programs for social change activists and organization leaders which Stone Circles has developed tCs fieseritied- above, these programs focus on spirituality, sustainable activism, .social- change, .and the inner work of leadership. The property is used to carry on these "core programming activities." The property provides the neeessar)~spasg and--farri-t-hies-f~r• Siorr~Circles'. pnc~aa~it~tenm~cr£.hoth buildings and land. First, as to improvements, the property consists of several buildings which are listed in Questiorr 2__ om rite- lkpgticati-otr- for-- Property-- Tyr- lzion. The majar structures are the "Main House," "Meditation Hall," and "Outdoor Pavilion," each of which provide the Large space necessary far graaR ~ retreats, and training programs. The foundation of these programming activities involves rthe practice of mindfulness-meditation and~ontemplative pracdre,-along.wiifi-periods of collaboration, Stone Circles Property Tex Exemption, pg. 2 10/24/2008 12:43 9196820444 SENIOR PHARMASSIST PAGE 20 dialogue, and teamwork. The "Studio" is also used to carry out Stone Circles' core programming activities and provides an additional space for training and meditation. Additionally, there are six "Cabins" on the property. Three of these cabins are used to house the primary staff members of Stone Circles. The remaining three cabins are used to provide sleeping spaces for Stone Circles' program and retreat participants. The two "Hetxnifages" provide additional sEace for rtrcdrtatiozr; particularly- for thoso- retread participants that seek a more solitary. and secluded environment. The final three buildings on the property labeled as "~orkshops'T are used for storage, general tnaintenance, an~.upkgep of the Stone House property and facilities. In addition to the buildings described above, the remaining Card on the Stone House property isalso-used=to-fact-litate Stone Circles' rettcats; workshops, and traini-rrg- programs. As mentioned above, Stone Circles' core programming activities are fundamentally based-orrm~editativrr arzd- cozttempladvc practice:- The-land-comprisingtl~. Stone House property. not only ensures the seclusion, peace, and tranquility necessary for meditation which is practicod within the buildings, .but tt aCso allows for outdoor meditation. In other..~rords,_the.lactd._itself.is..used.for. meditation and. contemplative practice, two activities which make up the foundatiozt of Stone Circles' retr-eat programs. The land is also usecl~far athcr outdoor retreat activities, ineluding~larg~ group workshops and training programs. Additionally, the land is used for sustainable agriculture and farming, activities-wltiefr-arc-itncgrated=v~itiiirrtlie-StenrCiteles-pragFazzrs. The retrea+ progams emphasize living in harmony with the land and each other, core values which can be learned a~=FefleeEe~tl~aug~s~ssileagriettl€~e-practise., TII. Coacluslpo Based orr the-activities-dzseri~bed-abm-~ an>fas-indicstecl-itr Quest{ons 6 and 7 on the Application for Property Tax Exemption, Stone Circles' claim for exemption is based on section 105 ~-'7~~ of ~tT~- ".~-z:~r Earali~~ al-=Stat#ttes. 'F1~ wer~sltQps, retreats, and training program activities should be considered "educational," as defu-ed under subsection 105=~7-~7{~-fr As desert-bed-- abav~ tlie--Stone- Cireies programs involve training activists and leaders on methods and strategies of sustainable activism, spirituality, and seeia~eliat~gr Tl~pragrarrrparEieipaCtt~ar-e-a~lso-tfaiited tt3 develop skills in community building and organizational development. As such, these activities involve the "transmissiotro€"iif€dtorr-an~tht-training-or-de~relbpment-of the- kzxawledge or skills of individual persons" and should therefore be considered "educational." N.C. 4'ie{r; Slat:- §- I-EI-S=~~=?{f~~)=~ Furthermore; t-he--activities earri~=eui- on-ttse-Stone-House- Property should be considered "charitable" within the meaning of section 105-278.7(f)(4) because these programs-have-"hun~ratte-arrd-piiilanfliropie-obj-cctives" I~F:C: heir.. Staf §-kE}5-278.7(f}(4) (2007). Specifically, all of the activists and leaders who participate in the Stone Circles programs are imFa#ved= yr vrg~- eemmuni-fies- that address-suffering and injustice in our world. The skills developed through Stone Circles' programs thus not only serve- the- ~a~ pmgrarrr ~, but- also- the- organizations and communities whom these participants in turn serve. As such, the activities being carried ' Stone Circles Propert;t Ta]c E]CEr7lption, pg.. 3 10/24/2008 12:43 9196820444 SENIOR PHARMASSIST PAGE 21 ~~ out on the Stone House property are those that benefit "humanity or a significant rather than limited segment of the community." N.C. Gen. Stet, § 105-278.7(f)(4) (2007). They are, activities that benefit the community at large, and should therefore be considered "charitable." Based on the information described above,. Stone Circles hereby submits its Application for Property Tax Exemption. If any additions( information i§ necessary, please contact us at-the-University of l~Iorth.Carolina School_of.Law, Clinical-Programs Office, at the address ~ctd narrrt~er fisted above. ~'hanic ion ~n ~dvanee ~'ar dour Mme. l~fust sin~crety, Frederick R. Zufelt Certified Third Year Law Student Cornnnunity Development Law Clinic University ofNarti~Carefina-Scho~1-o€~ur- Sara K. Weed Certified Third. Year Law Studcnt~ Community Development Law Clinic University of l~iordrCamlirta-School-o~b~w Stone Circles Property Tax Exeniptioafpg.-4-- To Whom It May Concern: ~~` ~ ~~ I ~Y,~ ,~~^~ ~j~ , am applying for a late Homestead ,' Exemption.for year D v ~ on Tract # because I Was not aware that this exemption was available to me. Just found out about the exemption. Signature How did you find out about this exemption? ~-c r vr~1..~ ..,.. A.~.r1-~- Lt~i.~ NORTH CAROLINA ORANGE COUNTY EXEMPTION/EXCLUSION RESOLUTION Whereas, North Carolina General Statutes 105-282.1 empowers the Boazd of County Commissioners to approve applications for exemption after the close of the listing period, and Whereas, good cause has been shown as evidenced by the information packet provided, and Whereas, the Assessor has detenmined that the applicants could have been approved for 2008 had applications been timely. NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the properties applying for exemption for 2008 are so approved as exempt. Upon motion duly made and seconded, the foregoing resolution was passed by the following VOtP.C' I, Donna Baker, Clerk to the Boazd of Commissioners for the County of Orange, North Cazolina, DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the Board of~Commissioners for said County at a regular meeting of said Board held on ~~ifl record having been made in the Minute Book of the minutes of said Board, and is e copy of so much of said proceedings of said Board as relates in any way to the passage of the resolution described in said proceedings. WITNESS my hand and the corporate seal of said County, this day of , 2009. ®~sn9~~ .,_ r) ~ ~ . Commissioners 2 o .r ~~'~ ~' ~~;