Agenda - 12-01-2003-8e - Laserfiche WebLink

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ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 1, 2003 Action Agenda Item No. ~j -L SUBJECT: Applications for Property Tax Exemption DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: John Smith, ext. 2101 Exempt Status Resolution TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hilt 968-4501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider three (3) "untimely" applications for granting exempt status from ad valorem taxation for the 2003 tax year. BACKGROUND: The Roman Catholic Diocese of Raleigh submitted two applications for property tax exemption on August 11, 2003 for two parcels located in Orange County identified as tract numbers 567109 and 567110. The Second Baptist Church submitted an application on October 15, 2003 on tract # 767024. North Carolina General Statutes state 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 "good cause" provision can be applicable to these three exemption requests because they have been made during 2003 for tax year 2003. The "good cause" provision was not applicable to a different, recent case because that exemption request was made in 2003 far tax year 2002. All applicants are applying far exemption based on NCGS 105-278.3, which allows exemption for real and personal property used for religious purposes. The owners were unaware of the requirement to apply, or to reapply, far exemption. Based on the information supplied in the current applications and the above referenced general statutes, the applicants can be approved for 2003. The opinion of the Assessor is that the information provided to date satisfies the good cause requirement of NCGS 105-282.1.(a)(5), and that the three (3) properties should be approved for exemption..