HomeMy WebLinkAboutAgenda - 08-17-2004-5gORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 17, 2004
Action Agen a
Item No.
SUBJECT: Applications for Property Tax Exemption
DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Exempt Status Resolution
Spreadsheet
INFORMATION CONTACT:
John Smith, ext. 2101
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider four (4) untimely applications for granting exempt status from
ad valorem taxation for the 2004 tax year.
BACKGROUND: North Carolina General Statutes state 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.
Orange Community Housing & Land Trust is applying for exemption based on NCGS
105-278.6, which allows exemption for real and personal property used for charitable purposes
providing housing for individuals or families with low or moderate income. Victory Harvest
Church is applying for exemption based on NCGS 105-278.3, which allows exemption for real
and personal property used for religious purposes. Based on the information supplied in the
current applications and the above referenced general statutes the applicants can be approved
for 2004. The opinion of the Assessor is that the information provided to date satisfies the good
cause requirement of NCGS 105-282.1(a)(5) and that the four (4) properties should be
approved for exemption.
FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of these
exemption applications will result in a reduction of 2004 taxes due to the County, municipalities,
and special districts in the amount of $16,569.81.
RECOMMENDATION: The Administration recommends that the applications for 2004
exemption be approved.
NORTH CAROLINA
ORANGE COUNTY
EXEMPT STATUS RESOLUTION
Whereas, North Carolina General Statutes 105-282.1 empowers the Board of County
Commissioners [o approve applications for exemption afrer 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 2003 had applications been timely.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
OF ORANGE COUNTY THAT the properties applying for exemption for
2004 are so approved as exempt.
Upon motion duly made and seconded, the foregoing resolution was passed by the following
votes:
Ayes: Commissioners
Noes:
I, Dorma Baker, Clerk [o the Board 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 Comrissioners for said County at a regular meeting of said Boazd held on
said record having been made in the Minute Book of the minutes of said Board, and is
a tme 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 ,
2004
Clerk to the Boazd of Commissioners
4
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