Orange County NC Website
Browse       Search
ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: June 17, 2003 <br />Action Agenda <br />Item No. <br />SUBJECT: Application for Property Tax Exemption <br />DEPARTMENT: Assessor <br />PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): <br />Brief Description of Chapel Hill Training <br />Outreach Project Property <br />Vicinity Map for Property <br />Exempt Status Resolution <br />INFORMATION CONTACT: <br />John Smith, ext. 2101 <br />TELEPHONE NUMBERS: <br />Hillsborough <br />Chapel Hill <br />Durham <br />Mebane <br />732-8181 <br />968-4501 <br />688-7331 <br />336-227-2031 <br />PURPOSE: To consider an untimely application for granting exempt status from ad valorem <br />taxation for the 2002 tax year. <br />BACKGROUND: Chapel Hill Training-Outreach Project, Inc. submitted an application for <br />property tax exemption on tract number 402705 in late 2002. North Carolina General Statutes <br />state that an application for exemption must be filed during the normal listing period, which is <br />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 />Chapel Hill Training-Outreach Project, Inc. (CHTOP) has applied under NCGS 105-278.7 <br />claiming the property is being used wholly and exclusively for a charitable and educational <br />purpose. The opinion of the Assessor is that the Chapel Hill Training-Outreach Project, Inc. <br />property is not wholly and exclusively used for a charitable and educational purpose and does <br />not qualify for exemption. <br />1. CHTOP claims in its Application for Property Tax Exemption that its land, improvements, <br />and personal property are used for the purpose of a "Head Start Child Development Day <br />Care Center." <br />2. CHTOP receives some funds from Head Start, but its funding is not exclusively from <br />Head Start. (CHTOP supplies a custodial care service for which it is paid by Head Start.) <br />