Agenda - 11-07-2001-8g - Laserfiche WebLink

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ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting 0ate: November], 2001 Action AgeQnd~a~ Item No. T SUBJECT: ADPlications for Property Tax Exemption DEPARTMENT: Aeaeseor PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: John Smhh, ext. 2101 Exempt Status Resolution Letters and Applications Requesting TELEPHONE NUMBERS: _ Exemption Hillsborough ]32.8181 Chapel Hill 988-{501 Durham 668-]331 Mebane 338-221-2031 PURPOSE: To consider untimely applications forgmniing exempt statue from atl valorem taxation for the 2001 tax year. BACKGROUND: The Sain[JOSeph Christian Methotlist Episcopal Chumh submi8etl an application Wr property fax exemption on tract number ]18]42 on September 10. 2001. The Bethsatla Baptist Chumh submitted an application on October 22, 2001 on traG 663581. The Faith Tebemade Oasis of Love Chumh International, Inc. aubmittetl seveml applications on August 24, 2007 on tracts ]W020 end ]03056. North Carolina General Statutes state [hat applica8ona for exemption must be fled during the normal listing period, which Is durtnq the month of January. NCG5105-282.1 (e)(5) tloee 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 Bled after the dose of the listing period may be approved by [he Department of Revenua, the bpaN pf equalization and review, the bpaN of caunry commissioners, or the govaming hotly of e municipality, as appropriate. An untimely appliwdon for exemption or exclusion approvetl untler this subtlivislon applies only to property taxes levietl by [he county or municipality in the calentlar year in which the untimely application is fled. All three appllcan[e are applying for exemption basetl on NCGS 105-2]8.3, which allows exemption (or real antl personal propeM usetl for relgiws purposes. Fedh Tabernacle Church requestetl exemptions on three properties. However, one of Uoae properties was not acquiretl by Ne Church until August 2001, antl therefore is no[ eligible untler State law for exemption in 2001. However, the Assessor hae tliscussetl this matter with the applicant antl has intlicatetl that that property is eligible for exemption beginning in tax year 2002. The applications for Saint Joseph's Church antl Bethsatla Church, and the two other exemptions requested by Faith Tabernacle Church can be approved for 2001 based on the above referenced general staWtea. The opinion of the Assessor is that the information providetl by Ne three applicants sa[isfles the gootl cause requirement of NCGS 105-282.t(a)(5).