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