Loading...
HomeMy WebLinkAboutAgenda - 01-21-2003-8fORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 21, 2003 Action Agenda Item No. _ SUBJECT: Applications for Property Tax Exemption DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: John Smith, ext. 2101 Exempt Status Resolution Applications for Exemption TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider untimely applications for granting exempt status from ad valorem taxation for the 2002 tax year. BACKGROUND: The Anointed Christian Church submitted an application for property tax exemption on tract number 618552 and 618551 on November 22, 2002. The Mount Bright Baptist Church submitted an application on December 17, 2002 on tract 418429. 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. Both applicants are applying for exemption based on NCGS 105-278.3, which allows exemption for real and personal property used for religious purposes. These applicants can be approved for 2002 based on the above referenced general statutes. The opinion of the Assessor is that the information provided by both applicants satisfies the good cause requirement of NCGS 105-282.1.(a)(5) FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of these exemption applications will result in a reduction of 2002 taxes due to the County, municipalities, and special districts in the amount of $2,254.44. RECOMMENDATION(S): The Manager recommends that the applications for 2002 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 2002 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 2002 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 a, cc. 6M D:Ulrlw Ulut A M rAAKMAUY Nu. Hb5 r. Z 7. Olt t WR ARE SHADOWED BY HIS CROSS November 22, 2002 Ms Gail Jones Orange County Assessor's Office 200 South Cameron Street P.Q. Box 8181 Hillsborough, N. C. 27278 Dear Ms. Jones, Our Church purchased property GIS 6.37B..1 and 6.37B..2 in June 2002 from the New Hope Missionary Baptist Association. We have completed the exemption form sent to us in September or October, but omitted to return a letter requesting late consideration: This communication is to make request for late consideration of tax-exempt status on both tracts listed above for religious and charitable purposes as permitted by North Carolina General Statues. To affirm our use as religious and charitable, we attached to the exemption form a copy"of activities held in September and we will attach site and building plans with future applications for tax-exempt status. Thank you very much for the County's patience in this matter. With Kind Regards, Morris J. Clarke, Ph. Pastor, Anointed Christian Church 4 Po Box 778. Carrboro, NC Form AV-1 0 5 (Rev. 5-97) YEAR =2 APPLICATION FOR PROPERTY TAX EXEMPTION County ORANGE Town or City BINGHAM n,.,..e. AK1n1K1Tr-n ruaICTION r.1-11 IRCI-I r)F CHAPEL HILL NC Address PO BOX 778 CARRSORO NORTH CAROLINA 27510 (Street or Route) (Town) (State) (Zip Code) 1. 1400 FERGUSON ROAD. GIS 6.37B..1 AND GIS 6.378..2. BEING ALL OF LOTS 5B -DIVISION OF TRACT 5, LACY PENNIX HEIRS' BINGHAM TOWNSHIP, ORANGE COUNTY, NORTH CAROLINA, DATED MAY 2, 1977., ACCORDING TO PLAT AND SURVEY OF STEPHEN E. WILSON, RLS, SAID PLAT BEING RECORDED IN PLAT BOOK 27, PAGE 32, ORANGE COUNTY REGISTRY. Location of Property INSTRUCTIONS Under the provisions of C. S. 105-282.1 every owner of property claiming exemption or exclusion from property taxes must demonstrate that the property meets the statutory requirements for exemption or classification. Claims for exemption or exclusion must be filed with the Assessor of the county in which the property is located. (see reverse side) Claims for exemption should include all land and improvements and persona) property situated thereon and complete information regarding its use. The undersigned owner or authorized representative hereby petitions for exemption of the following described property: 2. Give complete description of property Land: THREE ACRES (LIGHTLY WOODED AREA) Improvements: Personal Property: 3. List and explain the purposes for which the property is used: Land: FUTURE CAMPSITE FOR BOY SCOUT TROOP Improvements: Personal Property: 4. If any organization other than the owner uses the property, give the name of the organization, full particulars regarding its use of the property and the amount of any income received for such use, 5. Give your estimate of the true value in money of the property: Land: $20000 Improvements: - Personal Property: 6. Upon what uses or purposes do you base this claim for exemption? Literary ( ); Scientific ( ); Other 7. Give the specific statutory authority upon which this property is claimed as exempt: GS. 105-278.3. REAL AND PERSONAL PROPERTY USED FOR RELIGIOUS PURPOSES. (Full texts of all exemption and dassiScation statutes are available at the ofrm of the county Assessor.) AFFIRMATION Under penalties prescribed by law, I hereby affirm that to the best of my knowledge and belief, the statements and information in this application are true and correct, and are made for the purpose of exempting the property herein cn d from to OCTOBER 17 2002 Signature of owner uthorized repr entative PASTOR ANOINTED CHRISTIAN CHURCH 493-8806(H) 843-9765(W) APPROVED p YES p NO Title Telephone No. Charitable (X); Religious ( X ); Educational ( ); CSC ' S . ' 6 Form AV-1 0 (Rev. 5-97) YEAR 2002 OCT 17 2M2 APPLICATION FOR PROPERTY TAX EXEMPTION T f County ORANGE Town or City BIN H M ORANGE CO. 19N OFR Owner ANOINTED CHRISTIAN CHURCH OF CHAPEL HILL NC Address PO BOX 778 CARRBORO NORTH CAROLINA 27510 (Street or Route) (Town) (State) (Zip Code) 1. 1400 FERGUSON ROAD. GIS 6.37B..1 AND GIS 6.37B..2. BEING ALL OF LOTS SA'DMSION OF TRACT 5, LACY PENNIX HEIRS' BINGHAM TOWNSHIP, ORANGE COUNTY, NORTH CAROLINA, DATED MAY 2, 1977, ACCORDING TO PLAT AND SURVEY OF STEPHEN E WILSON, RLS, SAID PLAT BEING RECORDED IN PLAT BOOK 27, PAGE 32, ORANGE COUNTY REGISTRY. Location of Property INSTRUCTIONS Under the provisions of C. S. 105-282.1 every owner of property claiming exemption or exclusion from property taxes must demonstrate that the property meets the statutory requirements for exemption or classification. Claims for exemption or exclusion must be filed with the Assessor of the county in which the property is located. (see reverse side) Claims for exemption should include all land and improvements and persona) property situated thereon and complete information regarding its use. . The undersigned owner or authorized representative hereby petitions for exemption of the following described property: 2. Give complete description of property Land: SIX ACRES (LIGHTLY WOODED AND OPEN AREA) Improvements: 36 X 80 SHELTER WITH TOILET FACILITIES STORAGE ROOM WELL AND SEPTIC SYSTEM Personal Property: RECREATION EQUIPMENT (BALLS ONE VOLLEYBALL NET SOFTBALL GLOVES 3. List and explain the purposes for which the property is used: Land: FUTURE SITE FOR WORSHIP CENTER Improvements: FUTURE SITE FOR WORSHIP CENTER - Personal Property: YOUTH MINISTRIES 4. If any organization other than the owner uses the property, give the name of the organization, full particulars regarding its use of the property and the amount of any income received for such use. 5. Give your estimate of the true value in money of the property: Land: $30000 Improvements: $21000 Personal Property: $25 6. Upon what uses or purposes do you base this claim for exemption? Literary ( ); Scientific ( ); Other 7. Give the speck statutory authority upon which this property is claimed as exempt: GS. 105-278.3. REAL AND PERSONAL PROPERTY USED FOR RELIGIOUS PURPOSES. (Full texts of all exemption and classification statutes are available at the o ke of the county Assessor.) AFFIRMATION Under penalties prescribed by law, 1 hereby affirm that to the best of my knowledge and belief, the statements d information in this application are true and correct, and are made for the purpose of exempting the property h described o . OCTOBER 17 2002 Signature of owne uthorized rep esentative PASTOR ANOINTED CHRISTIAN CHURCH 493-8806tH) 843-9765(W) APPROVED p YES p NO Title Telephone No. Charitable (X ); Religious (X); 'Educational ( ); /1."T / -.2-11 ?jl ?'r1/'yt e-l" cg?0,5?la- ee9 i J ??nIS 11nQ ??W ?T• ?? ? f A-00bel Us-?40 As 0a2 c6ole4 Nov 00 /U a / 6-160 e '?) `J-A L-`? P, ? ?? i'Y? s II Jp?dc c c!c To 13(?- -<<P- 3 c? A, We V" a?i'D ? R e-? t7- j Yh, 4 Lr d et7 5To, G? rJ c/? N ??C'?.S AI 0A 0, VI/V 4 m arc I;,-11-o?. JIF AV-10 6-97) YEAR „??? APPLICATION FOR PROPERTY TAX EXEMPTION 8 County C Town or City Owner Address (Street or Route) (Town) (State) (tip Code) Location of Property INSTRUCTIONS Under the provisions of G. S. 105-282.1 every owner of property claiming exemption or exclusion from property taxes must demonstrate that the property meets the statutory requirements for exemption or classification. Claims for exemption or exclusion must be filed with the Assessor of the county in which the property is located. (see reverse side) Claims for exemption should include all land and improvements and personal property situated thereon and complete information regarding its use. The undersigned owner or authorized representative hereby petitions for exemption of the following described property: 2. Give complete description of property: 'C S ?C- Land: IT' I Improvements: Personal Property: 3. List and explain the purposes for which the property is used: Land: a Improvements: Personal Property: , v %b 4. If any organization other than the owner uses the property, give the name of the organization, full particulars regarding its use of the property and the amount of any income received for such use. 1? 5. Give your estimate of the true value in money of the property: Land: - U Improvements: Personal Property: 6. Upon what uses or purposes do you base this claim for exemption? Charitable ( ); Religious ( ); Educational ( ); Literary ( ); Scientific ( ); Other _ 7. Give the specific statutory authority upon which this property is claimed as exempt: (Full texts of all exemotion and elassif radon statutes are available at the ofce of the county Assessor.) AFFIRMATION Under penalties prescribed by law, I hereby affirm that to the best of my knowledge and belief, the statements and information in this application are true and correct, and are made for the purpose of exemptin the property herein described from taxation. /? JJr A ignatur of owner or authorized representative `. APPROVED C3 YES 0 NO Title Telephone No.