Agenda - 06-01-1999 - 8h - Laserfiche WebLink

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t. ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: June 1, 1999 Action Agenda Item No. g -~ SUBJECT: Application for Property Tax Exemption -UCC Living Centers, Inc. DEPARTMENT: County Assessor PUBLIC HEARING: (Y/N) No INFORMATION CONTACT: John Smith, ext 2101 4/23/99 UCC Living Centers Letter TELEPHONE NUMBERS: 4/1/96 Banks Law Firm Letter Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 336-227-2031 ATTACHMENT(S): Exempt Status Resolution 6/30/98 Exemption Application PURPOSE: To consider an application from UCC Living Centers, Inc.for granting exempt status from ad valorem taxation for the 1998 tax year. BACKGROUND: UCC Living Centers, Inc. is anon-profit organization affiliated with the United Church of Christ. In 1998, this organization opened a new affordable housing facility for.the elderly (Covenant Place) on property located at the corner of Smith Level Road and Culbreth Road. The property consists of forty Section 202 rental apartment units, reserved for persons 62 years of age and older who earn no more than fifty percent of the median income for Orange County. The United Church of Christ filed an application for property tax exemption in July 1998. The exemption request should have been filed during the normal listing period in January, 1998. However, NCGS 105-282.1(a)(5) does allow some flexibility. The statute provides in part that "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 UCC application can be approved for 1998 based on the statutory provisions related to exempt property cited in NCGS 105-278.6(a)8 and 278.6(e). The opinion of the Assessor is that the information provided by UCC satisfies the good cause requirement for untimely filing cited in NCGS 105-282.1(a)(5). The property has already been listed as exempt for 1999.