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Agenda - 10-05-2004-5e
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Agenda - 10-05-2004-5e
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Last modified
9/2/2008 2:25:46 AM
Creation date
8/29/2008 10:24:29 AM
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BOCC
Date
10/5/2004
Document Type
Agenda
Agenda Item
5e
Document Relationships
RES-2004-069 Applications for Property Tax Exemption
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\Board of County Commissioners\Resolutions\2000-2009\2004
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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: October 5, 2004 <br />Action Agen <br />Item No. -Q. <br />SUBJECT: Applications for Property Tax Exemption <br />DEPARTMENT: Assessor <br />ATTACHMENT(S): <br />Exempt Status Resolution <br />Letters of Request <br />PUBLIC HEARING: (Y/N) No <br />INFORMATION CONTACT: <br />Jahn Smith, ext. 2101 <br />TELEPHONE NUMBERS: <br />Hillsborough 732-8181 <br />Chapel Hill 968-4501 <br />Durham 688-7331 <br />Mebane 336-227-2031 <br />PURPOSE: To consider three (3) untimely applications for granting exempt status from <br />ad valorem taxation for the 2004 tax year, <br />BACKGROUND: North Carolina General Statutes state that applications for exemption must <br />be filed during the normal listing period, which is during the month of January. NCGS 105- <br />282.1(a)(5) does allow some discretion. Upon a showing of good cause by the applicant far <br />failure to make a timely application, an application for exemption or exclusion filed after the <br />close of the listing period may be approved by the Department of Revenue, the board of <br />equalization and review, the board of county commissioners, or the governing body of a <br />municipality, as appropriate. An untimely application for exemption or exclusion approved <br />under this subdivision applies only to property taxes levied by the county or municipality in the <br />calendar year in which the untimely application is filed, <br />Unity Center of Peace Church is applying for exemption for tract # 767156 and Bethel Baptist <br />Church is applying for exemption for two tracts, #768748 and # 768749 based on NCGS 105- <br />278.3, which allows exemption for real and personal property used for religious purposes. <br />Based on the information supplied in the current applications and the above referenced general <br />statutes, the applicants can be approved for 2004. The opinion of the Assessor is that the <br />information provided to date satisfies the good cause requirement of NCGS 105-282,1(a)(5) <br />and that the three (3) properties should be approved for exemption. <br />FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of these <br />exemption applications will result in a reduction of 2004 taxes due to the County, municipalities, <br />and special districts in the amount of $16,569.81, <br />RECOMMENDATION(S): The Manager recommends that the applications far 2004 exemption <br />be approved. <br />
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