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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: February 17, 2004 <br />Action Agenda <br />Item No. ~ -d <br />SUBJECT: Applications for Property Tax Exemption <br />DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): <br />INFORMATION CONTACT: <br />Jahn Smith, ext. 2101 <br />Exempt Status Resolution <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 five (5) untimely applications far granting exempt status from <br />ad valorem taxation for the 2003 tax year, <br />BACKGROUND: The Rifai Marufi Order of America submitted an application for property tax <br />exemption on October 17, 2003 for parcel # 666464, Empowerment, Inc. submitted <br />applications on December 1, 2003 for tract # 701953 and tract # 766273. Affordable Rentals, <br />Inc, submitted applications on November 26, 2003 far tract # 766099 and tract # 766100. North <br />Carolina General Statutes state that applications for exemption must be filed during the normal <br />listing period, which is during the month of January <br />NCGS 105-282.1(a)(5) does allow some discretion. Upon a showing of good cause by the <br />applicant for failure to make a timely application, an application for exemption or exclusion filed <br />after the close of the listing period may be approved by the Department of Revenue, the board <br />of 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 Rifai Marufi Order of America is applying for exemption based on NCGS 105-278,3, which <br />allows exemption for real and personal property used for religious purposes, Empowerment, <br />Inc, and Affordable Rentals are applying for exemption based on NCGS 105-278.6, which <br />allows exemption for real and personal property used for charitable purposes providing housing <br />for individuals or families with low or moderate income, Based on the information supplied in <br />the current applications and the above referenced general statutes the applicants can be <br />approved for 2003, The opinion of the Assessor is that the information provided to date <br />satisfies the good cause requirement of NCGS 105-282.1,(a)(5), and that the five (5) properties <br />should be approved for exemption, <br />