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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: December 14, 2004 <br />Action Agenda <br />Item No. 5 -P~ <br />SUBJECT: Applications for Property Tax Exemption <br />DEPARTMENT: Assessor <br />PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): <br />Exempt Status Resolution <br />11/15/04 Late Application Letter <br />INFORMATION CONTACT: <br />John 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(x)(5) does allow some discretion, Upon a showing of good cause by the applicant for <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 />The three below listed applicants are applying for exemption based on NCGS §105-278,6, <br />which allows exemption for real and personal property used far charitable purposes, providing <br />housing for individuals or families with low or moderate income. Based on the information <br />supplied in the current applications and the above referenced general statutes, the applicants <br />can be approved for 2004, The opinion of the Assessor is that the information provided to date <br />satisfies the good cause requirement of NCGS § 105-282,1(x)(5) and that the three properties <br />should be approved for exemption. All three of these entities operate under affiliation with the <br />Mental Health Association. The North Carolina Department of Revenue staff have reviewed the <br />applications and have advised the Assessor that they believe these requests for exemption <br />meet the statutory requirements, <br />1. Community Housing Corporation (CHC) of Orange County, <br />2. Fountain Ridge Housing Corporation <br />3. Ephesus Road Housing Corporation <br />