Agenda - 12-07-1999 - 8n - Laserfiche WebLink

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ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 7, 1999 Action Agenda Item No. ~-n SUBJECT: Application for Property Tax Exemption DEPARTMENT: Assessor PUBLIC HEARING: (YIN) No ATTACHMENT(S): INFORMATION CONTACT: John Smith; ext 2101 Applications for Exemption Exempt Status Resolution TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider untimely application for granting exempt status from ad valorem taxation for the 1999 tax year. BACKGROUND: The Animal Protection Society of Orange County filed an application for property tax exemption on tract number 640507 in November 1999. Also, the Habitat for Humanity filed an application for exemption on tract number 352483 in December 1999. The North Carolina General Statutes states 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. Given the purpose of Habitat for Humanity and their providing housing for families of low or moderate incomes, Habitat's application can be approved based on NCGS 105-278.6(a)8 and 278.6(e) for 1999. Given the use of the property in question as a wildlife sanctuary, the Animal Protection Society of Orange County's application can be approved based on NCGS 105- 278.6(a)4). The opinion of the Assessor is that the information provided by the Animal Protection Society of Orange County and the information supplied by the Habitat for Humanity, satisfies the good cause requirement of NCGS 105-282.1.(a)(5)