HomeMy WebLinkAboutAgenda - 12-02-2002-8eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 2, 2002
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
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 Pleasant Green United Methodist Church submitted an application for
property tax exemption on tract number 565514 on October 8, 2002. The New Horizon
Ministries Inc. submitted an application on November 18, 2002 on tract number 500470. The
Hillsborough Wesleyan Church submitted an application on September 19, 2002 on tract
number 401967. 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.
All three 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 the three applicants, which is on
file in the Assessor's Office, 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 $7,277.08.
RECOMMENDATION: The County 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 ,
2002.
Clerk to the Board of Commissioners