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

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.