2023-09-14 BOER MINUTES - Laserfiche WebLink

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DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 Evidence submitted by the appellant: • Chabad of Durham has been receiving an exemption under G.S. 105-278.3 (religious purposes) since 2007.A portion of the property was leased during limited time periods in 2022 and 2023. The appellant is taking exception to the Notice of Discovery due to the fact that the property continues to be used for religious purposes. • Photos of the property and some of its religious gatherings. • Rental records from 2022 and 2023. Evidence submitted by the county representative: • Chabad of Durham, Inc. has been receiving an exemption under G.S. 105-278.3 (religious purposes) since 2007. The tax office received information on July 7,2023 regarding the property being listed as a rental(Airbnb). A discovery letter was mailed for the 2022 and 2023 tax years,the years in which the Cunty has evidence of rentals. The exemption was removed for 2023 since the property no longer meets the qualifications of G.S. 105-278.3. An updated application for a partial exemption has not been received for this property. • Appeal letter for appellant. • Email from Airbnb renter. • Notice of Discovery letter. • General Statue 105-278.3. Motion of the Board To uphold the discovery of taxable property Made the motion Tony Blake Seconded the motion Leon Meyers Voted For Barbara Levine Voted Against Property Identification: Property Owner Med One Capital Appellant(if different) Zach Willis,ECS Financial Services Property Address Business Personal Parcel ID or Abstract 1076689 Property located at 101 Manning Drive Statement of Appeal: Request compromise of taxes in the amount of$884.56 for listing penalty. Current Assessed Value N/A County Opinion Applied listing penalty of $884.56 Time of Hearing 1:44 PM Appellant Opinion Compromise of taxes for $884.56 in listing penalty County Representative Karen Atwater Board Decision Grant full compromise of $884.56 in listing penalty