Union County Church Faces Unexpected $44K Tax Bill After Relocation

The Board of Equalization and Review meeting held on April 16, 2025, in Union County, North Carolina, featured a significant discussion regarding tax exemptions for a local church. The church representative detailed the timeline of their property acquisition and construction, emphasizing their belief that they should be exempt from property taxes due to their status as a place of worship.

The representative explained that the church began construction in 2021, a process that was severely delayed by the COVID-19 pandemic, ultimately taking three years to complete. They received their occupancy permit on January 30, 2024, and moved into the new building shortly thereafter. However, on January 14, 2025, the church was unexpectedly informed of a substantial tax bill amounting to approximately $45,000, a significant increase from their previous annual tax payment of around $1,500.

The church representative expressed confusion over the tax bill, stating that they had not received any prior notification or warning regarding the tax liability. They attributed the lack of communication to an issue with mail delivery, as the tax bill was sent to their former address rather than their new location. The representative acknowledged that while they did not intend to blame the county for the oversight, they sought consideration for their situation, highlighting that they had applied for tax exemption for both the 2024 and 2025 tax years.

The representative emphasized their understanding that once the church was operational, they would be exempt from property taxes. They noted that the church operates primarily with volunteers, which may have contributed to the oversight regarding tax filings. The discussion underscored the complexities surrounding tax exemptions for religious organizations and the importance of clear communication between the county and property owners.

The meeting concluded with the board acknowledging the church's concerns and indicating that they would review the situation further. The outcome of this discussion may have implications for how tax exemptions are communicated and processed for similar organizations in the future.