HomeMy WebLinkAboutAgenda - 12-01-2003-8eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 1, 2003
Action Agenda
Item No. ~j -L
SUBJECT: Applications for Property Tax Exemption
DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
John Smith, ext. 2101
Exempt Status Resolution
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hilt 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 2003 tax year.
BACKGROUND: The Roman Catholic Diocese of Raleigh submitted two applications for
property tax exemption on August 11, 2003 for two parcels located in Orange County identified
as tract numbers 567109 and 567110. The Second Baptist Church submitted an application on
October 15, 2003 on tract # 767024. 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. The "good cause" provision can be
applicable to these three exemption requests because they have been made during 2003 for
tax year 2003. The "good cause" provision was not applicable to a different, recent case
because that exemption request was made in 2003 far tax year 2002.
All applicants are applying far exemption based on NCGS 105-278.3, which allows exemption
for real and personal property used for religious purposes. The owners were unaware of the
requirement to apply, or to reapply, far exemption. Based on the information supplied in the
current applications and the above referenced general statutes, the applicants can be approved
for 2003. 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 2003 taxes due to the County, municipalities,
and special districts in the amount of $23,299.
RECOMMENDATION: The Manager recommends that the applications for 2003 exemption be
approved.
NORTH CAROLINA
ORANGE COUNTY
EXEMPT STATUS RESOLUTION
Whereas, North Carolina General Statutes 105-282.1 empowers the Board of Cormty
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 2003 had applications been timely.
NOW, THEREFORE, IT IS RESOLVED BY TIIE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the properties applying for exemption for
2003 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 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 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
2003.
Clerk to the Board of Commissioners