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County board accepts late personal-property exemption application for Certeco North America
Summary
Certeco North America (which acquired OMNOVA Solutions in 2023) told the board its personal-property exemption was inadvertently dropped during the acquisition process; the board accepted the late application after county staff explained the filing deadline had been missed.
The Union County Board of Equalization and Review accepted a late personal-property exemption application from Certeco North America after the company’s tax accountant said equipment listings were omitted during a 2023 corporate acquisition.
The matter is important because the exemption applies to personal property (business equipment) and acceptance of the late filing may restore tax-exempt status for the equipment if county policy allows retroactive correction.
Janet Gray, tax accountant for Certeco North America, told the board Certeco acquired OMNOVA Solutions on March 1, 2023, and that in the transition the personal-property exemption listing was dropped. Gray said she discovered the closed account and missing bill in late January or early February and that she subsequently filed the corrective submission. “I found this out in late January, early February when I was looking for the bill. There was no bill, so I called and that's when I found out, oh, your account has been closed,” Gray said. She told the board she had since filed the listing and submitted documentation to county staff.
County staff explained that exemption applications were due January 31 and there was no extension requested in this case; the county recorded receipt of the corrected filing on March 17 and therefore initially denied the application as untimely. The county brought the matter to the board to consider equitable relief.
After hearing the explanation and noting the remedial filing, the board voted to accept the untimely exemption application for the company’s personal property. Clerk and assessor staff will process the accepted filing and notify the taxpayer of any change in tax status or refund eligibility according to county rules.
The board’s acceptance does not automatically mean tax refunds will be issued; staff will review records, confirm eligibility, and implement any adjustment consistent with county practice and statute.
