[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6272591,"mediaKeyId","3027417-3844037db14295869488c538dd9c36e2","parentId",3027417,"title","Union County board accepts late exemption application from Calvary Baptist Church for review","audioSeconds",540,"startMs",2305000,"endMs",2845000,"viewUrl","/Search/View?dp=1&key=3027417-3844037db14295869488c538dd9c36e2&start=2305&end=2845","thumbnailUrl","https://assets.pipeline.soar.com/3027417-3844037db14295869488c538dd9c36e2/thumbnail_2305000.jpg","articleUrl","/articles/6272591/Union-County/North-Carolina/Union-County-board-accepts-late-exemption-application-from-Calvary-Baptist-Church-for-review","mediaUrl","https://secure.pipeline.soar.com/6272591-863dadeb9aefdbf09724b26b844f196f/orig.mp4?Expires=1771036986&Signature=g8ire4AMJ-SCo8cs~j9ScDvAu7HqHXI8xrTkZKK717o4EaGQnF~tRaTX8m3CswPaDvziBYFRicuzssHOP2tQihBo7E0nsw~zg3FUvtXQC0RkIt6DOU6~Xnnp-UVjZSklzDngB9ICWRrrFmjj6lAkeFSTxak7nlKXsTezXlgrrtNCStHkGq~YPhExrwVMb30REaZ29OPRCKF~-Y65I14F19uklb4PIzipioVocp1lgukCGzcK7vEg4ZENLDTesUef1PgVUIt171eMWIYb167BCYTWDEm-4p1OSsEx1YTsZgQ5abgrN7KSiXyqX3PGOk6UJRDVe-MjxrO3NnfSsq~1KQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Union County, NC","date","2025-04-17T00:07:06.183Z","article","The Board of Equalization and Review for Union County on Wednesday approved a motion to accept a late property tax-exemption application from Calvary Baptist Church of Monroe, allowing county staff to review the parcel and determine exemption applicability.

Deborah Fillon, office manager and bookkeeper for Calvary Baptist Church, told the board the church purchased an adjoining 29-acre parcel in 1984 and had paid taxes on it since then because the congregation had been told historically the parcel would not be exempt unless the entire parcel was used for church purposes. \"That's 38 years they've paid taxes on this parcel,\" Fillon told the board, and she provided photographs and deeds in a packet to illustrate the parcel’s current use for parking, a playground and a ball field associated with church activities.

Tax office staff confirmed the county had no application on file for the questioned parcel and that an exemption application for 2025 was submitted on April 9, 2025 (filed late for 2025), prompting the county to deny as untimely. The board considered and then approved a motion to accept the late application to permit staff review of the property’s \"in use\" areas, potential buffer-zone treatment for wooded acreage and other exemption criteria.

\"The issue's a buffer and those kind of things come through the review process, not the approval of the late application,\" county staff said, explaining that accepting the late application would permit a full review of the property use. After a motion and a second, the board carried the motion by voice vote. Staff told the church that, if the administrative review produces an adverse ruling, the church may appeal the county’s final decision back to the board or to the Property Tax Commission.

County staff said they will follow up with the church to schedule property review and discuss use, buffer zones and documentation required to support a full exemption claim.","mediaType","Video","parentTitle","Board of Equalization and Review | April 16, 2025","oneSentenceSummary","The Board of Equalization and Review voted to accept a late property tax-exemption application from Calvary Baptist Church, allowing county staff to review use, buffer zones and the church's documentation.","taxTitle","Union County, North Carolina","taxId",14197,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6272594,"Union County board upholds denial of 2024 tax-exempt status for Slavic Evangelic Church Emmanuel",2943,888000,3831000,"/Search/View?dp=1&key=3027417-3844037db14295869488c538dd9c36e2&start=888&end=3831","https://assets.pipeline.soar.com/3027417-3844037db14295869488c538dd9c36e2/thumbnail_888000.jpg","/articles/6272594/Union-County/North-Carolina/Union-County-board-upholds-denial-of-2024-tax-exempt-status-for-Slavic-Evangelic-Church-Emmanuel","https://secure.pipeline.soar.com/6272594-5e5996c772e09a81d3263794af3548f7/orig.mp4?Expires=1771036986&Signature=TbW9nCh-7JKtj9YWftox93i-K1qrtgQ3~qpao5pq3BglI9~5MuTFGrBnrvx~~d0beQLERuVIPWpG0Xtdo55d-~vTgmBabjjVdFS3NKxJnxY0hRnXuMZKQaY-42vywTAzcHzd99kT4LxlRX6zhpH1qS6S4iqIWz1ngYXE7K5fvuu~OTaecYdq-VN9vEe~rL4G19l7LbzuMyvWR4AsvSOvP1VxEaEaiWJWLFASh-ZzZYWPDYXWu4MSzqSGqdHH3VCiBVKkuKFXThq4YMZLMbN5Bc6vig8QoZfmPByzTMVvsqAnyjn8wy1iA7KelFPgImXevVsu7~ZYcTZ87~t7mVzFVA__&Key-Pair-Id=KUT5TJCACFTXG","The Board of Equalization and Review for Union County on Wednesday voted to uphold the county tax office’s denial of a 2024 property tax-exemption application for Slavic Evangelic Church Emmanuel, ruling that state statutes prevent granting the exemption retroactively for the 2024 tax year.

Vasily Zusma, identified in the hearing as president of Slavic Evangelic Church Emmanuel, told the board the congregation bought the Hamby Bridge property in 2016 and began construction of a worship building in 2021. He said the church received its occupancy permit in January 2024 and moved its activities to the new facility. \"We finished building in 2024. And I think January 30, we received our occupancy permit. That's when we officially been using that building as our place,\" Zusma said.

The church said it had not received the county’s 2024 tax bill at its new address and that bills had been routed to an earlier address. The congregation applied for exemption for 2025 and, separately, submitted a 2024 exemption application that county staff received in March 2025. County staff told the board the 2024 application was late under state law and therefore could not be applied retroactively.

\"You can't really go retroactive on exemption application,\" Travis said during his presentation. He explained the county received the 2024-year application March 25, 2025 and issued a denial on March 26, 2025; the church appealed on April 1, 2025. County legal references offered to the board included North Carolina General Statutes governing the board’s authority to correct tax records for the current year only and restrictions on refunding or releasing taxes except as expressly allowed by statute.

During deliberation the chair read statutory language and members discussed that the board’s authority is limited to correcting the current year’s assessment and that retroactive exemption or wiping out prior-year tax bills could expose the taxing unit’s governing officials to liability. One board member moved to uphold the county’s denial for the 2024 tax year; the motion was seconded and carried by voice vote.

County staff noted the church’s 2025 application had been submitted earlier (Jan. 15, 2025) and accepted; the board’s decision pertains only to the 2024 application. Staff told the church how the review process will proceed for the accepted 2025 exemption and how the church can appeal further to the Property Tax Commission if dissatisfied with final administrative decisions.","After deliberation the Board of Equalization and Review upheld the tax office's denial of a 2024 exemption for Slavic Evangelic Church Emmanuel, citing statutory limits on retroactive exemptions; the church's 2025 application was accepted.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6272599,"Union County board accepts late farm-use application, releases rollback taxes for Smith estate",715,154000,869000,"/Search/View?dp=1&key=3027417-3844037db14295869488c538dd9c36e2&start=154&end=869","https://assets.pipeline.soar.com/3027417-3844037db14295869488c538dd9c36e2/thumbnail_154000.jpg","/articles/6272599/Union-County/North-Carolina/Union-County-board-accepts-late-farm-use-application-releases-rollback-taxes-for-Smith-estate","https://secure.pipeline.soar.com/6272599-1d2757088cde49095d03210c6818054e/orig.mp4?Expires=1771036986&Signature=bUsGjCR0KEdsueVM2BkLAQOjYo1CysThwEckzuuXPPIpb9l1R6hO~gYYoZ9ZMoGEZaQbf76rhGI-xz4XMA-rXKbrphgGdr1cHaMkNBZDHg0I1oibaLHz9tmGNVwT0gqc0R8mHXVLpWTuQtKL0-UIKYf~uL~774GHDq5jqTNiK4N-Oq8S2pD-BJJ17j6Ss5rsOf-BORTglKQUA4xcqqPCmqjpT31zqNvTQe0J5rhPWo4NZLXIpOwSPBAfo~CBaSdfqBEfMcRfU-4hphbHLHQBg3KhBcUqFUJARsSUyncNMhcpnm9i7jF265Y1P2JMbZuhwqIEssz-uKVdJXW38l3hyA__&Key-Pair-Id=KUT5TJCACFTXG","The Board of Equalization and Review for Union County on Wednesday accepted a late farm-use application for parcel ID 04081005 filed in the name of Kenneth Magnum and Judith Smith, and directed the county to release rollback taxes tied to the property.

The decision followed testimony from Judith Smith, who said she had been administering her late mother’s estate and was unaware of deadlines to refile for a farm-use tax credit. \"We were not aware that we had to refile for the farm tax... Grama was really sick the last year of her life,\" Smith told the board. County staff described the office’s timeline for notices and billing: the tax office mailed a new-owner/farm-use application in October 2023 with a November deadline, issued a final notice in January 2024, generated rollback bills in June 2024, and received a late application from the taxpayer on Dec. 30, 2024.

Travis, identified in the hearing as a Union County tax-office staff member, explained the consequence and the remedy if the board accepted the late filing: \"If you were to accept the late application we would release all the rollback taxes and we would adjust our 2024 tax bill,\" he said.

Board members asked Smith about how and when she learned of delinquency notices; she said collection calls prompted inquiries and that the estate’s administration paperwork had been in progress. Smith also described financial hardship tied to disability and the estate’s recent closing.

After discussion the board voted by voice to accept the late application. The board’s decision means the county will remove the rollback assessment tied to the missed farm-use filing and revise the 2024 tax bill accordingly. The board noted that the statutory burden of proof on valuation disputes rests with the taxpayer but that, on this procedural matter, acceptance of the late application would permit the county to update the tax records.

The board did not record a roll-call vote or identify a mover in the hearing transcript; members carried the motion by voice vote and the chair declared the motion carried. County staff said they would proceed with the paperwork to effect the rollback release and billing adjustment.","The Board of Equalization and Review accepted a late farm-use application for parcel 04081005 filed on behalf of Judith Smith and ordered the county to release rollback taxes and adjust the 2024 tax bill.","actionData","errors"]

Article not found

Union County board accepts late exemption application from Calvary Baptist Church for review

Union County board upholds denial of 2024 tax-exempt status for Slavic Evangelic Church Emmanuel

Union County board accepts late farm-use application, releases rollback taxes for Smith estate