HomeMy WebLinkAboutAgenda - 11-07-2001-8gORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting 0ate: November], 2001
Action AgeQnd~a~
Item No. T
SUBJECT: ADPlications for Property Tax Exemption
DEPARTMENT: Aeaeseor PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
John Smhh, ext. 2101
Exempt Status Resolution
Letters and Applications Requesting TELEPHONE NUMBERS: _
Exemption Hillsborough ]32.8181
Chapel Hill 988-{501
Durham 668-]331
Mebane 338-221-2031
PURPOSE: To consider untimely applications forgmniing exempt statue from atl valorem
taxation for the 2001 tax year.
BACKGROUND: The Sain[JOSeph Christian Methotlist Episcopal Chumh submi8etl an
application Wr property fax exemption on tract number ]18]42 on September 10. 2001. The
Bethsatla Baptist Chumh submitted an application on October 22, 2001 on traG 663581. The
Faith Tebemade Oasis of Love Chumh International, Inc. aubmittetl seveml applications on
August 24, 2007 on tracts ]W020 end ]03056. North Carolina General Statutes state [hat
applica8ona for exemption must be fled during the normal listing period, which Is durtnq the
month of January.
NCG5105-282.1 (e)(5) tloee 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 Bled
after the dose of the listing period may be approved by [he Department of Revenua, the bpaN
pf equalization and review, the bpaN of caunry commissioners, or the govaming hotly of e
municipality, as appropriate. An untimely appliwdon for exemption or exclusion approvetl
untler this subtlivislon applies only to property taxes levietl by [he county or municipality in the
calentlar year in which the untimely application is fled.
All three appllcan[e are applying for exemption basetl on NCGS 105-2]8.3, which allows
exemption (or real antl personal propeM usetl for relgiws purposes. Fedh Tabernacle Church
requestetl exemptions on three properties. However, one of Uoae properties was not acquiretl
by Ne Church until August 2001, antl therefore is no[ eligible untler State law for exemption in
2001. However, the Assessor hae tliscussetl this matter with the applicant antl has intlicatetl
that that property is eligible for exemption beginning in tax year 2002. The applications for Saint
Joseph's Church antl Bethsatla Church, and the two other exemptions requested by Faith
Tabernacle Church can be approved for 2001 based on the above referenced general staWtea.
The opinion of the Assessor is that the information providetl by Ne three applicants sa[isfles the
gootl cause requirement of NCGS 105-282.t(a)(5).
FINANCIAL IMPACT: The retluction in the County's [ax base associated with approval of
these exemption appllcetiona will result in a retluction of 2001 taxes tlue to the County,
municipaldies, antl special tlistricts in the ampun[of $3,335.28.
RECOMMENDATION: The Manager recommends that the eppllcetlone for 2007 exemption be
approved, as nWed in the Background section of this abstract.
NORTR CAROLWA
ORANGE COLNTY
Wberev,Nmfh CVOliva4euenl Snxrcc 105-393.1 empowers Me BaeN aICODUry
(amrdssionen mappmve applieetious for excmptioo Nuihe ebee of5e 4eEOgpenaq avd
WM1erev, Pcodcvae Fae hem shownas evWanced by We iv&mmdonpactet pmvidN,end
Whernq We AVpsoihv dmemiaW drat We applkaY mould Lave been
.ppm.e36c zool ba aPPLuatiaaaLwn omelr
Now, T9EREFORE, IE Is RewLVL:D ax rRe RuARO ox coulvrv
cowlwuss[onERS oe oRAn ce co unn rRa'r urt propeedea appgiag ror eaemptiaa rm
zaolammappmvMae a.ampc
IlPOnmGwdWymade mdssamWed, Wef yoin8~caalutionwv PaevA by thefonowivg
vaan:
AYar: Cmnn~iuianem
Nrcs:
L4vedyA Blythe,Ckrkm Webaard of COmmiviooan Mebc COaoryofOan6e, NOM
Cvolbn,DOFIEREBYCERTIPY Ihat the Hmgawg hnbe:naucPollyccpial fmmtFertcmded
mmutve o[thc BoW olCOwviauwen fxatitl Cauoty ata regalm meetin6 ofreid Bond hcld®
vid record M1avivg bea made w tlw Miooh xook of ue mmu¢e of uitl BmN, aM u
a copy MaooacL OlneNp,ocxdbga afaeid2oazdas rtlarevmmry waymttepasea8c ofthe
meoWtiwtl min vidproavdiuge.
WIIIJESS my havd avdge wryann sn1 orsaid Ganry, this _day of
2001.
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CHAPEL MLL, NORThI CAROLINA PL5
(919)929-1116 ICHURCH-(919)9294@9?pX P1 ~j
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September lQ 2001 J PWI
Ocoee county Texo~e J,tIeS€. ~.~ixf~l-','~
C/o Mh. John Smah, Aaxswr ..
200 S. Cameran Strew '
P. O. Box 8181
}IilLvborough, Notth Carotioa 2'R]8
new Mr. smi3ll
1, Tmy F. Harsisoa, pastor if Seim ]o3eph Christian Me[Mdisr Episcopal (C.M.E.)
Chinch, wire Nis Inver y a reyuesl for a property tax excmptwn (or Track # ]18]42.
The applicsiionfor exemption haz been filed wiNyaw otl'ice.
Artiving at S[. Jweph's m July, 2001, pre~eNed vs from meeting the MarcNApril
deadl've to file br exemption stalls I humble requert that you take this under
covsideraziua u, Ne decaiou process.
ThaNdng you w advarce for your wpport w this rretter.
Sincerely,
d>//~,,~u<.~
Troy F. Racing Pastor
SG Jmepb C.M.E. Church
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BwM of Cowry Commiseianws
Yo Jahn Bmhh
200 gvuth Gmavn Stree[
P O. Bar 8161
Hilubomugh, NC 2]2]9
To the BCard of Coumy Cammusiovers,
Faith Tahnnmle Oasis oflave Chmab Inkmmimml, Sne. has applied f Property Tax
ExempNvn fortlvee(3)pmpmix lvcaretlw Rrgax RUSd CMpal hill N.C. We rcelize that i[is
late in the yw for doing this. All otthepmperties errs curtmtly, owned by the church ileac oC
Ne PrvPartiea were origwlly pwcfasetl in tlw mma efROba[and lla MNlillm. ROEm
McMillen waz Nepesror ofFeMTabcrreclefa mmyyws. When the prvpero wsa origwally
pnrchazvi, Na chinch waz nm large mougM1 m get v loan m its own. ARmdiscuasien witM1 th<
ChvmF membms h wen decided Nut the pastors world purchae Me ptopery fa Ne clturth and
doer chwch would make all the paymenm. Avempls xae spade vvcthe yeuaropm Ne property
k theneme ofFai[h Tabemade but we cmldxrot find a medimr williv6 to backtM chwch. In
1998, Ne Lhurth accvuvtmts, Chicwroodmd Asscciatey advised us m orseagaw tiym pmthe
pmpary in LN verve of FvN Tabemack. In Nav®ber oC2000, tvro oftbepropeniaz were
tmnsfined: Ttut k ]0]020, Pin# 98]043-896] which is usal az Chvtch perking end Trend
]03056, Pin# 98]0.53-0645, whch is Hre property and peismmgs lhm the church supplies fm the
pastor residence. The NiM proparyuthevevlelproperry for the churcM1 bvildmg. Thu pmpary:
TmctN ]06585, Pm N 98]04]-9R8 was mmaly trmu(ertod m the namn aFFaMTabmmde.
All ofduscpropcrtio arc uxdf the, Sole purchase ofchwch fumtims and wtte psid by church
fuvds.
APpln, we undasmnd that it is kte in theyw mbe azking (m this uempdmx However, for
Me tore pmpctimtrenstmalm Na chumM1 w NV Vembm 2000, weasaumd lM1n[Mis hatl bxo
pken care of at thmtime Pvsmr RObei[Ila56em sick forawhikmW Nu evidently ores
vwlv9ked dmkg Ne Vmiaafa. Aa for We pmpaty m whkh We church ammlty resides, we ask
W t mosidastion be given m fmgivn thn hxm even thwgh Mis property wss wt eansfinetl.
The PropmY ben hem solely used fm mligima pmpmes az rc9uhed HStamta:106-2]8.3: Real
and pmsvml PmPrttY used for religims purpotts.
We think You forYmr covsidaadon oftbu matte avd look forvmN roY9m rmponse. lfyvu
nmdmwmaa ma lam he ~mchedmlhefnllowmg numbvs:
Wmk:91984I-9266 Mmday-Friday: 8:00emm500 pm
Home: 9199fi]-5212 Eaminga and wmkmds
Bimerely,
Rev. Alvin Gamer