HomeMy WebLinkAboutAgenda - 12-07-1999 - 8nORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 7, 1999
Action Agenda
Item No. ~-n
SUBJECT: Application for Property Tax Exemption
DEPARTMENT: Assessor PUBLIC HEARING: (YIN) No
ATTACHMENT(S): INFORMATION CONTACT:
John Smith; ext 2101
Applications for Exemption
Exempt Status Resolution
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider untimely application for granting exempt status from
ad valorem taxation for the 1999 tax year.
BACKGROUND: The Animal Protection Society of Orange County filed an application for
property tax exemption on tract number 640507 in November 1999. Also, the Habitat for
Humanity filed an application for exemption on tract number 352483 in December 1999. The
North Carolina General Statutes states 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.
Given the purpose of Habitat for Humanity and their providing housing for families of low or
moderate incomes, Habitat's application can be approved based on NCGS 105-278.6(a)8 and
278.6(e) for 1999. Given the use of the property in question as a wildlife sanctuary, the Animal
Protection Society of Orange County's application can be approved based on NCGS 105-
278.6(a)4). The opinion of the Assessor is that the information provided by the Animal
Protection Society of Orange County and the information supplied by the Habitat for Humanity,
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 1999 taxes due to the County,
municipalities, and special districts in the amount of $1,190.18.
RECOMMENDATION: rthe Administration recommends that the applications for 1999
exemption be approved.
2 ~,
NORTH CAROLINA
ORANGE COUNTY
EXEMPT STATUS RESOLUTION
Whereas, North Cazolina General Statutes 105-282.1 empowers the Boazd of County
Commissioners to approve applications for exemption after the close of the listing period, and
Whereas, good cause has been shown as evidenced by the information packet provided,and
Whereas, the County Commissioners have determined that the applicants could have been
approved for 1999 had applications been timely.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
OF ORANGE COUNTY THAT the properties applying for exemption for
1999 aze so approved as exempt.
Upon motion duly made and seconded, the foregoing resolution was passed by the following
votes:
Ayes: Commissioners
Noes:
I, Beverly A. Blythe, Clerk to the Boazd of Commissioners for the County of Orange, North
Cazolina, DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded
minutes of the Board of Commissioners for said County at a regulaz meeting of said Board held on
said record having been made in the Minute Book of the minutes of said Board, and is
a true copy of so much of said proceedings of said Boazd as relates in any way to the passage of the
resolution described in said proceedings.
WITNESS my hand and the corporate seal of said County, this day of
1999.
Clerk to the Boazd of Commissioners
11r ~?^i 19'39 13:10 919'3b7751 ; i7RANGE X30 A~5
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~~~~3~L P~~T~~TI~~f S~~I~~"`l~' ~F C3~~NGE ~~UNN
~, 1 091 AIElPORY F10AL7 C/HAREL HILL, NoFiTH CAAQLINA 2751 4
TELEPH(7N8 a1 9-867-7383 FAX 91 9-687-761 7
November 22, 1999
Ms Gail Jones, Appraiser
200 S. Catz~eron Street
p.0. fax 8181
klillsbotougYt, NC 27278
Dent Ms Iones:
Phis letter requests pezxnissio;o for a pro~ierty tax exemptibn~on vacazit ~aad tract #640507 before year end
~f '1999. ~y director, ~Ms 1?at Sanford, believes th$t dais property previously received exemption but kbe
paperwork tray 1-ave been. lost. ~e property is used as a.wild life sa;r*ctuary in keeping with tlxe Animal
1?.zotec~oax Society's statement of purpose.
Please let me know if 1 can be of further assistance:
Sincerely,
rs. Iesse TS.au~al~w
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Tht:vndrrsi=si=d o+vncr or •uthoris=d rrycesantali~e ho::t:by pcticiatss For ezt+npsiaa of t!(e failowittt da:Gibcd prap-
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"~.-"" Pezsaetai Praget2y:
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3. List aad sxpiaiti th petpcses !ar *~ i+cit the proAcrty is used: ~ w _ ~-.
3, if 3rsY argaaizatia: other thsxs rite awttcr uses th0 prapcrty. 6ivc tha name: oC the ors;;aizatiae. fait particaiacs
re:nrtfinr i:s use ci the properly and the amauat of arty incatne r=ceivrd iflr such ate. ,,.,
S_ GiYa ;oar :s:iiT.Att: of the trtn vaiue b. List the itsaarante •aive: of the propcrry:
in mane:y o~the proporsy: ~xxxx:ta~zxxzxxxazxaxxzxxSxxzxzxzxzxzzs
Land - '~3 ~~
Pezsaet3t Prope:r:y: ~ ~'~"`
5_ Upon what uses e^ pu:past:(: do yoV bass this ciaun for cz=tapccoa? Qtsricabic s,~?!' AeiiYioas (): V
Eduextiote:i { ); Literary { ); Seiestsific f ); dthsz ~ ,+~~ ---
i, Giti`e tha s ti::e !tscutary aeithority aer wlsictt t~is raparrr i~ e~aim~ =s azcrnot. 1,~.;.~~~--.
(Frtil trsrs o~J a!-1 rssrapriox ersd classirit~;ia+e ssteiusrt ase avaitaoie as (he o(Tcz a~ the eosurry~~
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aysyitagii•t ere true rah wtnt!e. aad rn asdR tot ms pactro•. o~'sawp- t ~a aMPw+'q A•rda-tai , U'at• tiw '
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1134
1•~•r Habitat for Humanity 6
~ N Orange County, NC, Inc.
P.O. Box 459 • Hillsborough, NC 27278 • (919) 732-6767, FAX: (919) 732-2337 • ochabitatC~?aol.com
December 2, 1999
John Smith
Orange County Tax Assessor
200 S. Cameron St.
Hillsborough, NC 27278
Dear Mr. Smith,
This is a request for Orange County to accept a late Application for Tax Exemption for 1999. The
property in question is 223 Richmond Road, Efland, NC (tract #352483).
This property was owned by a Habitat for Humanity homeowner until we foreclosed and reacquired the
property in March 1998. We held the property until August 1999 when we sold the property to another
qualified Habitat homeowner. During that period of Habitat ownership we were renting the property to
future homeowners while their houses were being built and while we were attemtping to locate and
match up a new homeowner.
Because the circumstance of a property passing from taxed to tax exempt status is quite unusual in our
operation (we are used to the opposite situation), the requirement to file for tax exemption was
overlooked. We were alerted to this need when the tax bill for this property arrived.
We trust this request will be met with fair consideration and apologize for waiting until the last moment
to pursue the matter.
Sincerely,
John Cotterman
Office Manager
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to C3IlOn O: QrapEJty
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Undsr the provisions o! G, S. i05-~,2.I aacty owner of ?ropcrry claimins exemption or azclvsion from prep=rty eaxaa moat
dsmonsuats chit the D~opem meats eha stxtuwry regv:ircmca:s for ozemption or ciaraiCestioa, Ctaima far etsmption ar azelu-
sion must b: t`ttcd wish tt:o tat aupcrr.aor of the rnuary is '>hicl: the proparry is located. (sa= revctsa xide) Claims foe er,emp+
lion at+oss ld iac;uda siI land snd improresa sa is sad psraoaai propcrry zi a:atsd thereon snd sornpl cte information :a gard•.nq its use.
T' hcundcrsigredow::cr or authoriz;.d ;cpr;.sentative hereby petitions Cor czemption oC the Ce:lewing dcsribed pr•1p-
L'rty: n J nn
2. Give complete description of property:.~.~ ~ 3~ ~lrGlC?~ Y' ~4f ~OO% ~y~/"Q Re ~ ~ ~
Land: 37 acres
3mpro:^cmonts: ~ ~i e~_~jg?KS¢.
Pcrscnal r;cpcrty:
3. List and explain the purposes fer ::kick
Land: F4 7'~4 /•e tr•¢afQ /q ,
property is usr;d:
Improvements:
• r~~rSCnai Piop eTt~:
-i, IC any organization other than the owner uses t}te propcrt}•, give tkc name of the organizaticn, full partiatiars
regarding its use of the property and tt-:c ar,:oue.t eC any income received far such use.
5. Give ~~cur esri.-.rate ~C tke true vai:c
in mcney of i`;c propcrey:
Land
imprcvcments _ ~~T~! ~
Personal Frepe:t;r:
6. List the insu:a nee vaiuc of Lhc propcity:
xxxzxxzzxxxzz:.zzzzzzzzxzzzxxx:axzzzzxz
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6. Upon what us. s or p•,:rposcs do yen base dris claim Cor czcmption? Chaeitable a); Religiotas (?;
Educatienai ( ); Literary ( ); Scientific ( ); q+ltcr
7', Give tke specific statutDr}• authority open which this property is claimed as :tempt: ~~.$-~•7g• ~o ~\8)
(Foil texas of aif Tzcmptior; a.c clasctr:carlOr. siciur.°s Dre avallaDle at the office of the ~unry tax supcrrisD;.)
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Under peaaitiea Dres Bribed by Ia~a, I herztry atGJtn that xo t.:c bans of WY 'saoaladgm and SeSief, Cie ata tcroenL^ :nd information in Chia
aApiie~eior. arc true gad correct, sad arc made rwr tSc purosa of nzcmpeiay rh ~ roD=rtf habcia d:3eribed Irow inxatio3.
tgnsturs of awncr or au/horiicd rcprucn is a'rc
-a
Tiele `J dtlephone .l o.
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