Agenda - 12-15-1998 - 8e - Laserfiche WebLink

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`r ORANGE COUNTY BOARD OF COMMISSIONERS Action Agenda Item No. 8 • ~ ACTION AGENDA ITEM ABSTRACT Meeting Date: December 15, 1998 SUBJECT: Application for Property Tax Exemption ------------------------------------------------------------------------------------------------------------ DEPARTMENT: Assessor's Office ATTACHMENT(S): * Letters to BOCC asking for 1998 Approval of Exemption Status * Applications for Exemption * Exempt Status Resolution PUBLIC HEARING: YES - NO X BUDGET AMENDMENT NEEDED: YES NO X INFORMATION CONTACT: John Smith, Jr., ext 2101 TELEPHONE NUMBER Hillsborough 732-8181 Chapel Hi11968-4501 Mebane 227-2031 Durham 688-7331 PURPOSE: To consider untimely applications for granting exempt status from ad valorem taxation for the 1998 tax year. BACKGROUND: General Statute 105-282.1(a)(5) Action of Governing Body -Pleasant Green United Methodist Church filed an application for property tax exemption on parcel number 5.23..6 in November 1998. The United Church of Chapel Hill filed two applications for property tax exemption on parcels 7.24..19A and 7.24..19E on July 6, 1998. Where N. C. General Statutes states that applications for exemption must be filed during the normal listing period, which is during the month of January, G.S. 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. RECOMMENDATION: The Administration recommends that all three (3) applications for 1998 exemption be approved.