Agenda - 12-02-2002-8e - Laserfiche WebLink

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ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 2, 2002 Action Agenda Item No. _ SUBJECT: Applications for Property Tax Exemption DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: John Smith, ext. 2101 Exempt Status Resolution TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider untimely applications for granting exempt status from ad valorem taxation for the 2002 tax year. BACKGROUND: The Pleasant Green United Methodist Church submitted an application for property tax exemption on tract number 565514 on October 8, 2002. The New Horizon Ministries Inc. submitted an application on November 18, 2002 on tract number 500470. The Hillsborough Wesleyan Church submitted an application on September 19, 2002 on tract number 401967. North Carolina General Statutes state that applications for exemption must be filed during the normal listing period, which is during the month of January. NCGS 105-282.1(a)(5) does allow some discretion. Upon a showing of good cause by the applicant for failure to make a timely application, an application for exemption or exclusion filed after the close of the listing period may be approved by the Department of Revenue, the board of equalization and review, the board of county commissioners, or the governing body of a municipality, as appropriate. An untimely application for exemption or exclusion approved under this subdivision applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed. All three applicants are applying for exemption based on NCGS 105-278.3, which allows exemption for real and personal property used for religious purposes. These applicants can be approved for 2002 based on the above referenced general statutes. The opinion of the Assessor is that the information provided by the three applicants, which is on file in the Assessor's Office, satisfies the good cause requirement of NCGS 105-282.1.(a)(5). FINANCIAL IMPACT: The reduction in the County's tax base associated with approval of these exemption applications will result in a reduction of 2002 taxes due to the County, municipalities, and special districts in the amount of $7,277.08.