Agenda - 11-21-2000-8c - Laserfiche WebLink

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ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 21, 2000 Action Agenda Item No. ~~ SUBJECT: Application for Property Tax Exemption DEPARTMENT: Tax Assessor PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: John Smith, ext 2101 Exempt S#atus Resolution Letter Requesting Exemption TELEPHONE NUMBERS; Application For Exemption Hillsborough 732-8181 Chapel Hill 9fi8-4501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider untimely application for granting exempt status from ad valorem taxation for the 2000 tax year. - BACKGROUND: The Union Grave United Methodist Church submitted an application for property tax exemption on tract numbers 760671 and 760686 on September 1, 2000. 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. The Union Grove United Methodist Church is applying for exemption on the two subject tracts based on NCGS 105-278.3, which allows exemption for real and personal property used for religious purposes. The opinion of the Assessor is that the information provided by the Union Grove Methodist Church satisfies the good cause requirement of NCGS 105-282.1.(a)(5).