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HomeMy WebLinkAboutAgenda - 10-19-2004-5fORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: October 19, 2004 Action Agee Item No. SUBJECT: Application for Property Tax Exemption DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: John Smith, ext, 2101 Exempt Status Resolution Letter of Request TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider one (1) untimely application 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, Efland Presbyterian Church is applying for exemption far tract # 300482 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 far 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 subject property 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 $124.18, RECOMMENDATION(S): The Manager 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 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 [he 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 hue 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 Efland Presbyterian Church PO Box 219 Efland, NC 27243 September 15, 2004 Ms. Gail Jones Exemption Program Director Orange County Tax Office 200 South Cameron Street PO Box 8181 Hillsborough, NC 27278 Dear Ms. Jones, I have enclosed the request for exemption status for our church property. Included in this request is a lot that has previously been listed as taxable for property tax purposes. This lot has a small building on it that the church uses to store its lawn mower and yard maintenance tools. This lot is used for church picnics and overflow parking. It is located directly behind the church building itself. I respectftilly request tax exempt status for this property beginning in 2004, If you have any questions, please contact me at the above address or at 919- 732-8176. Thank you, Marsha H. Efland Treasurer Efland Presbyterian Church