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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: January 21, 2003 <br />Action Agenda <br />Item No. _ <br />SUBJECT: Applications for Property Tax Exemption <br />DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): INFORMATION CONTACT: <br />John Smith, ext. 2101 <br />Exempt Status Resolution <br />Applications for Exemption <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 untimely applications for granting exempt status from ad valorem <br />taxation for the 2002 tax year. <br />BACKGROUND: The Anointed Christian Church submitted an application for property tax <br />exemption on tract number 618552 and 618551 on November 22, 2002. The Mount Bright <br />Baptist Church submitted an application on December 17, 2002 on tract 418429. 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 />Both applicants are applying for exemption based on NCGS 105-278.3, which allows exemption <br />for real and personal property used for religious purposes. <br />These applicants can be approved for 2002 based on the above referenced general statutes. <br />The opinion of the Assessor is that the information provided by both applicants satisfies the <br />good cause requirement of NCGS 105-282.1.(a)(5) <br />FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of <br />these exemption applications will result in a reduction of 2002 taxes due to the County, <br />municipalities, and special districts in the amount of $2,254.44.