HomeMy WebLinkAboutAgenda - 10-05-2004-5eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 5, 2004
Action Agen
Item No. -Q.
SUBJECT: Applications for Property Tax Exemption
DEPARTMENT: Assessor
ATTACHMENT(S):
Exempt Status Resolution
Letters of Request
PUBLIC HEARING: (Y/N) No
INFORMATION CONTACT:
Jahn Smith, ext. 2101
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider three (3) 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 far
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,
Unity Center of Peace Church is applying for exemption for tract # 767156 and Bethel Baptist
Church is applying for exemption for two tracts, #768748 and # 768749 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 three (3) 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(S): The Manager recommends that the applications far 2004 exemption
be approved.
NORTH CAROLINA
ORANGE COUNTY
EXEMPT STATUS RESOLUTION
Whereas, Nortlr 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 2004 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
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, Donna Baker, Clerk to the Board of Commissioners for the County of Orange, North
Carolina, DO HERL^BY 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 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 Board of Commissioners
a
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8800 Seawell Schoo( Road, Chapel Hi(1, Norrh Carolina 275
12 August 2004
Gail Jones
Office of the
Orange County Tax Assessor
PO Box 8181
Hillsborough, NC 27278
Dear Gail:
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(919)
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Mark Malachi, M A ,MSC , Ph D
Spiritual Teacher
This letter is to request a late tax exemption from property tax for the Unity Center of
Peace Church under the State of North Carolina, General Statutes 105-278.3.
As a church, our administration had assumed that we were automatically exempt from
property taxes. We just recently learned that we had to apply for an exemption.
The enclosed application has been reviewed by our B ,and is hereby
submitted to your office for processing. ~~1~-~ ~~t/y~
Thank you far your assistance and if there is any other information you need, please do
not hesitate to contact us.
Sincerely,
~hn Thomas
Board President
cc: file
M. Malachi
Board of Trustees
4
,41ice G Durham
9326 Bethel Church Rd.
Chapel Hill, N.C. 27516
August 18, 2004
To Whom It May Concern:
Please grant approval of'late exemption zpplications on tracts 768748 and 768749. They
are used for religious purposes. We did not realize that the applications had to be
resubmitted when we recorded new documents. Thank you for your consideration of this
reduest.
Sincerely, ///~
Alice G. Durham
Member and Deacon