HomeMy WebLinkAboutAgenda - 11-21-2000-8cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 21, 2000
Action Agenda
Item No. ~~
SUBJECT: Application for Property Tax Exemption
DEPARTMENT: Tax Assessor PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
John Smith, ext 2101
Exempt S#atus Resolution
Letter Requesting Exemption TELEPHONE NUMBERS;
Application For Exemption Hillsborough 732-8181
Chapel Hill 9fi8-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider untimely application for granting exempt status from ad valorem
taxation for the 2000 tax year. -
BACKGROUND: The Union Grave United Methodist Church submitted an application for
property tax exemption on tract numbers 760671 and 760686 on September 1, 2000. The
North Carolina General Statutes states that applications for exemption must be filed during the
normal listing period, which is during the month of January.
NCGS 105-282.1(a)(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.
The Union Grove United Methodist Church is applying for exemption on the two subject tracts
based on NCGS 105-278.3, which allows exemption for real and personal property used for
religious purposes.
The opinion of the Assessor is that the information provided by the Union Grove Methodist
Church satisfies the good cause requirement of NCGS 105-282.1.(a)(5).
FINANCIAL IMPACT: Tract # 760686 - This total parcel, which includes 16.28 acres and all
buildings; including church, educational buildings, playground, and cemetery meet the
requirements for exemption.
Tract# 760671 --This 4.47 acre tract has two houses. One house is the parsonage and one
house is a rental house. 3.47 acres, along with the parsonage are being exempted. One acre
and the rental house remain taxed.
The reduction in the County's tax base associated with approval of these exemption
applications will result in a reduction of 2000 taxes due to the County, municipalities, and
special districts in the amount of $1,372.02.
RECOMMENDATION: The Manager recommends that the applications for 2000
exemption be approved.
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NORTH CAROLINA
ORANGE COUNTY
EXEMPT STATUS RESOLUTION
Whereas, North Carolina General Statutes lOS-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 2000 bad applications been timely.
NOW, THEREFORE, IT IS RESOLVED SY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the pmper(ies applying for exemption for
2000 are so approved as exempt.
Upon motion duly made and seconded, the foregoing resolution was passed by the following
votes:
Ayes: Commissioners
Noes:
I, Beverly A. Blythe, Clerk to the Board of Commissioners for the County of Orange, North
Carolina, 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 Board, and is
a true 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 ,
2000.
2q
Clerk to the Board of Commissioners
3
UNION Gl~~VE UNITED NiET~IODIST CHURCI~
6407 Union Grove Church Road Hillsborough, North Carolina 27278 919-9b7-4597
Rev. Rich Greeuway
Minister
September 1, 2000
Mr. John Smith
Orange County Tax Assessor
PO Box $181
Hillsborough, N.C. 27278
Dear Sir:
Early in 1997, the membership of Union Grove Church decided that a larger
fellowship/education building was needed. In planning For this building, they decided
that a possible source of income could be the 120+/ acres of land willed to the church by
Mr. Billie Davies in the 19fi0's. The will was not clear in intent so a petetion was heazd
in Superior Court and the Church was granted, title to the land in fee simple.
In October of l 997, a developer and surveyor was contracted to divide the property into
sellable tracts, and to add the cemetery into the parcel of land that included the church
buildings. Mrs. Nell Cates, a neighbor, who owned land directly behind the church
building was also approached about obtaining a parcel to improve our setback for a new
building.
In February of 1999, the new tracts were recorded, putting the sanctuary, education
building, playground, cemetery, parking lots, and the 5 acres obtained from Mrs. Cates
into one lot of 1 d.28 acres (tract no. 760686). Another 4.47 acre lot beside this contains
the church pazsonage and also a rental house (built with money willed by Mr. Davies.
I must apologize for not applying for this exemption in the proper time period, but I did
not realize that an organization must reapply for exemption when the use was not
changed. I now realize my mistake and that the trigger was the addition of property to
the tracts.
I thank you very much for your assistance in this matter, and again I apologize for my
tardiness.
Si~ncere_ly, f
avid M. Lewis, Chairman Trustees
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Under tha prv.i sivaa er C. 5. [oi-«E Zl araty v+n er of property elaimin; csergplivp er aselu aion from property taxaa twat
davaaatpt= (flat Lhe propetcy plKt: tSa }4tutpr7 ragnlftbeara tar aiemplivn or elaaflfe}tiaa. f~aima tar Cxempl(on pr aiclu+
aipn molt Le tilyd rith the tax auperrisu et the count} ix which Lhe property is located. (aae rc~arsa side? Glaina tot cxemo-.
tips shoe ld iaeludn all lxr.d rod ic}pro.a~cam and perineel preparty }ituatcd :hereon and complete in(ormaeion ra iardio; iu uae.
Thcundcrsig:tcdownc: yr autErorixcd rcp:esantxtivc hereby petitjvrs Car exemption o[ the Collawjng described prop-
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2. Give complete deserptiort a[ prcpctty: `I~`~ UNr"u''^` t'~i~`''1 ~`"~' `~~e+~. ~~j(J~[j~~
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Personal Ptvpetty:
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Personal Prvpcr;y::
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regarding jis ssa c[ the properjy and the amour t of any income rcc:ived Cor such usa.
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in mane•r o:' the prrpc;e~:
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(i. Upon what uses or pu.~vses da you base this claim Cor eze:aptivn? Charitable ( ): Religious (~
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7. Give the speci[ie statutory authorj:y upon which thjs propc:rys claimed ss cze:rtpt: ~~ ~ _1 ~ 0 ~ ~,~~J
[roil texts of al! rx~-rprian Grid el:ssiricatior. s:a:u:es are availeplt at the a;jtce o f the county tar supen!iso:.l
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spplintiaa arc :sue opd r~rrcet, and :re made 'pr ~e purewxe of vsemptini the property herein de}/eriLed trva •+=atioa.
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~ 1`IAj``j ~ T4cunde;signcdawnc: or autharixsd rcpresartative hc:eby pctitiPrs [or czemptton cf the Collowing de: .:ibcd prop-
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.cucstior.ll ( ); Litcrry ( ); SGicntific ( ); G4`ter
r. Give the specifiv ststutary authari;y upon whits t,.:s propeay a elstmcd :.S .ze^tpt: r
fr=l{( (r: YIS 0/ ail ~+:: :Ttl(wR ar:G C: ~; S: (t CS Ltor. Si3rll:CS are ~availc6te ct the e;)tce 0~ (ItC ca Crory Las ;up er+i sa r.)
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