HomeMy WebLinkAboutAgenda - 12-14-2004-5eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 14, 2004
Action Agenda
Item No. 5 -P~
SUBJECT: Applications for Property Tax Exemption
DEPARTMENT: Assessor
PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Exempt Status Resolution
11/15/04 Late Application Letter
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 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(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.
The three below listed applicants are applying for exemption based on NCGS §105-278,6,
which allows exemption for real and personal property used far charitable purposes, providing
housing for individuals or families with low or moderate income. 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(x)(5) and that the three properties
should be approved for exemption. All three of these entities operate under affiliation with the
Mental Health Association. The North Carolina Department of Revenue staff have reviewed the
applications and have advised the Assessor that they believe these requests for exemption
meet the statutory requirements,
1. Community Housing Corporation (CHC) of Orange County,
2. Fountain Ridge Housing Corporation
3. Ephesus Road Housing Corporation
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 $9,142.64.
RECOMMENDATION: The Administration recommends that the Board adopt the
accompanying resolution approving the above listed applications for 2004 property tax
exemption.
NORTH CAROLINA
ORANGE COUNTY
EXEMPT STATUS RESOLUTION
Whereas, North Carolina General Statutes 105-282..1 empowers the Board of County
Corrunissioners to 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 dte applicants could have been
approved for 2003 had applications been timely.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY'rHAT 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: Corruxtissioners
Noes:
I, Donna Baker, Clerk to the Board of Corrunissioners for the County of Orange, North
Carolina, DO IIEREBY CERTII'Y 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 ,
2004
Clerk to the Board of Commissioners
www mF~a-nc org
November I5, 2004
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To: Gail Jones
Qrange County Tax nfftce
Exemption Program Director
From: Maria Joyner
Mental health Assn. in NC, Inc.
Financial Director Assistant
Subject: Late Application
Deaz Mrs. Gail Janes,
Tpp 600-735-29G2
The properties that you received late applications an were for CHC of Qrange
County, Ephesus Road Housing Corporation and Fountain Ridge Housing Corporation,
Ephesus Roadand FottntainRidge's applications were submitted late due to a
miscommunication. CHC of Orange is one of the applications I missed at the time of
pzeparing all of my exemption forms.
If you have any further yuestians, please feel free to contact Maria Joyner at 919-981-
0740 ext. 232.
Sincerely,
Maria Joyner U-
Mental Health Assn. in NC, lnc.
Financial Director Assistant
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