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DocuSign Envelope ID: F21AFE7F-E155-4DAB-8587-2C6AD607FD32 Property Identification: Property Owner Chapel Hill Pre-school Appellant if different Jeanne Wakefield Property Address 108 Mt. Carmel Church Rd I Parcel ID or Abstract 9787298186 Statement of Appeal: Appellant is requesting that the Board grant the Exemption for Educational Purposes on the basis no corporate entities or individuals have been financially enriched over the organization's period of operation. All excess proceeds from program revenue have been reinvested into the program to provide quality care for the children. Board of Directors is comprised of volunteers and other community members. The physical property is owned by a non-profit entity and the operation is run by the same entity. The organization supports teaching staff as they pursue their education in Early Childhood by sponsoring them on T.E.A.C.H scholarships as well as providing a training site for teachers from local colleges to do internships and practicums. The organization is involved in the community in various forms. Current Assessed Value $1,541,000 County Opinion Deny Exemption Time of Hearin 1:56 PM Appellant Opinion Grant Exemption County Representative Shavonda McLean Board Decision Tabled until June 8,2022 Evidence submitted by the appellant: • May 10,2022 Board of Equalization&Review meeting notice to appellant • Consent to Remote Hearing form • Email from appellant requesting that the Board grant the exemption Evidence submitted by the county representative: • Orange County Board of Equalization&Review form with brief summary of the subject property stating property tax exemption was denied due to the use of the property being for- profit. The organization's preschool is charging market rates for the services provided. An April 19,2022, County letter was mailed informing appellant of not being eligible for exemption as of January 1,2022 as County found no evidence the property is being used for an exempt purpose as specified in G.S. 105-278.4. • 2022 Application for Property Tax Exemption or Exclusion • 2021 Tax bill • IRS letter which grants tax exempt status to Chapel Hill Cooperative Preschool • Chapel Hill Cooperative Tuition Fees from website www.chapelhillcoop.com/enroll/tuition • UNC School of Government"Difficult Exemption Questions"from Coates Cations,NC Government Law Ms. McLean clarified that nonprofit organizations having the IRS tax exempt status does not always guarantee the organization can qualify for an exemption because the use of the property drives the exemption and not just the tax status of the organization. Motion of the Board Postpone decision of Chapel Hill Pre-school until June 8,2022 for appellant to provide financial documents and for County Attorney to be present. Made the motion Hunter Beattie Seconded the motion Barbara Levine Voted For Ryan Petrone oted Against