FLORENCE A. DEES
Tax Commissioner Alberta Randolph Glynn County Chief Deputy Ta x Commissioner
Memo
Date: October l 8, 20 l 6
To: Finance Committee
From: Florence A Dees, Glynn County. Tax Commissioner
Re: Refund for parcel#Ol -06261 for years 2003-2015 (Greater Works Than These Ministrie
Ms. Jacqueline M. Mells, Finance Director for Greater Works Than These Ministries is requesting a refund of property taxes paid from tax years 2003 through 2015 on the above mentioned parcel.
The ministry states that they were unaware of any exemptions available.
The Board of Assessors has agreed to give the church the E2 exemption for tax years 2014-2016.
This office respectfully submits this request .
P.O. Box 1259 • Brunswick, Georgia 31521-1259 Office Hours: 8:30 - 5:00 · Property I Return: Monday - Friday 8:30 - 5:00 ·Motor Veh icle: Monday- Friday
Property Ta x Unit Motor Vehicle I Mobile Home Unit Fa x Number (912) 554-7000 (912) 554-7000 (912) 267-5684 Office Located in Harold Pate Annex· 1725 Reynolds Street, Suite 100 Ol- (k,2 ~(
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OCT l 8 l01S BY~;qa111J¥>V~ ~vUJa,k~~~~ ~~ uN2) 202-///s ;/020 UJ!f'f'~&nue, af//Und·UP.afrr s/.520 Ms. Florence A. Dees Glynn County Tax Commissioner PO Box 1259 Brunswick GA 31521
October 17, 2016
Dear Ms . Dees,
Greater Works Than These Ministries recently filed an application for property tax exemption with the Glynn County Board of Assessors. We have received notification that the application has been approved to exempt payment of property tax assessments for future years. However, the governing body of Greater Works Than These Ministries legally request the county to provide relief for all property tax years paid from 2003 through 2015.
The property was purchased in 2002 and recorded in the ministry's name (a qualified exempt 501 (c)3 entity and Georgia nonprofit organization). The property is owned by and operated exclusively as a church. The ministry paid all property tax bills received without being aware of such an exemption and was not made aware that such an exemption was available until this year.
Greater Works Than These Ministries is operated solely from tithes and offerings from members of the community and surrounding areas. The return of these funds would make a significant impact in furthering the gospel of the Lord Jesus Christ and continuing our charitable work for our children and community.
We have sought legal counsel and we ask for your careful consideration regarding this matter.
Sincerely,
,fluy11di11e !_)Jff)J1df6 Jacqueline M Mells, Finance Director Greater Works Than These Ministries
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- Filters ------~ - Late Charges ------~ Year Active AIR As of Date P" P" Display r Hide zero balanoe .------Sub System J . l P° Ke.ep Setting
'ear id ! Sub System ICycle Code Il Number I Billed !1terest I Paid Ialanoe Due I1 te Charges Iotal Due Ilar Code 2~16 Real Property '. Real Prope1 168465 $4,962.66 34,962.66 so.oo H,962.66 L4614903 2015 Real Property '. Real Prope1 158466 $4,969.64 $4,969.64 $0.00 $0.00 $0.00 [4080595 2014 Real Property'. Real Propei 148511 34,976.62 34,976.62 $0.00 $0.00 $0.00 l3000563 2013 Real Property '. Real Prope1 138514 $4,923.99 34,923.99 30.00 $0.00 30.00 l2435511 2012 Real Property '. Real P ropei 128519 $4,791.33 34,791.33 $0.00 30.00 $0.00 l1871286 2011 R~al Property '. Real Prope1 1111290 $4,729.89 $4,729.89 30.00 $0.00 $0.00 l0835029 G 2010 Real Property '. Real Prope1 1011331 $4,664.40 $4,664.40 $0.00 so.oo $0.00 l0271382 2009 ~Property '. Real Prope1 0911517 $4,664.40 $4,664.40 $0.00 $0.00 $0.00 9707757 200~ l!_eal Property '. Real Prope1 088827 $4,664.40 $4,664.40 $0.00 $0.00 $0.00 9131271 TX 2007 Real Property '. Real Prope1 0711735 $4,690.51 $4,690.51 S0.00 so.oo $0.00 8619875 2~6 Real Property '. Real Prope1 0652774 34,830.14 348.30 34,878.44 $0.00 $0.00 $0.00 8096867 2005 Real Property '. Real Prope1 058493 $4,940.04 $4,940.04 $0.00 $0.00 $0.00 6821759 ~004 Real Property '. Real Prope1 048569 $2,388.52 $2,388.52 $0.00 $0.00 $0.00 6386443 2003 Real Property_:: Real Prope1 0311082 $1,920.44 $1,920.44 $0.00 $0.00 $0.00 5958814 _20~eal Property'. Real Prope1 0215364 :31,266.02 $1,266.02 so.oo $0.00 $0.00 101026
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§:earch Florence A. Dees, Glynn County Tax Commissioner P.O. Box 1259, Brunswick, Georgia 31521
Account: 101610 Payment Amount : $ 4,976.62 Payor: GREATER WORKS THAN THESE MIN Date Paid: 11/14/2014 P.O.BOX983 BRUNSWICK GA 31521 Receipt Number: 00482078
Tax Receipt For The Tax Year 2014
$ 4,976.62 Parcel Id: 01-06261 GREATER WORKS THAN THESE lV Bill#: 14-08511 P.O.BOX983 . Legal : 20.8 AC DAY BLOOM TR M/P: B05103010019 Florence A. Dees, Glynn County Tax Commissioner P.O. Box 1259, Brunswick, Georgia 31521
Account: 101610 Payment Amount : $ 4,969.64 Payor: GREATER WORKS THAN THESE MIN Date Paid: 11/16/2015 P.O.BOX983 BRUNSWICK GA 31521 Receipt Number: 00525867
Tax Receipt For The Tax Year 2015
$ 4,969.64 Parcel Id: 01-06261 GREATER WORKS THAN THESE JV Bill#: 15-08466 P.O.BOX983 Legal : 20.8 AC DAY BLOOM TR M/P: B05103010019 Summary Record Card generated on 10/18/20161:31:01 PM by Agnes Hunter Page 1 COUNTY OF GLYNN Tax Map # 01-06261 Parcel Id 6014 4020 WYLLY AV, BRUNSWICK GREATER WORKS THAN THESE MIN P.O. BOX 983 BRUNSWICK GA 31521 Class CH Church Property Type 2 Open Space Nbhd 1100 General City of Brunswick Zoning LI LI Limited Industrial Zoning2 LI LI Limited Industrial Zoning3 LI LI Limited Industrial Tax Code 01 District 01 Size Total 20.8Acres FY 2016 L MB Method Use CAM.A. Appr. Value $349, 100
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AIR Inquiry Bill Number Sub System Cycle Code 2016 168465 Real Property Tax Real Property Install Billed Adjt Bill Int/Pen Fee(s) Refunded Adjt. Abated Paid Balance 1 st $4,962.66 $4,962.66 Tax Levy Maintenance Levy No Levy Desc Levy Type Exemptions Taxable Val. Tax Rate Taxes Real Property G99 State of Georgia State of Georgia 139,640 0 $0.00 G02 County M&O (lncorp.) County M&O 139,640 5.673 $792.18 C01 .City of Brunswick City of Brunswick 139,640 13.219 $1,845.90 S01 General School School M&O 139,640 16.157 $2,256.16 CP Capital Project Capital Project 139,640 0.49 $68.42 SUB TOTAL BY RP $4,962.66 TOTAL $4,962.66 Tax Assessment
Land Value Improvements Total Value Tax Rate True Taxes Total Taxes $83,200 $56,440 $139,640 35.53900 $4,962.66 $4,962.66 PRIOR YEAR INFO 2015 Land Value Improvements Total Value Total Taxes $83,200 $56,440 $139,640 $4,969.64 User Added Fields TX_RE_ASSESSMENT Added fields name Value Added fields name Value Added fields name Value APPEAL_VALUE Appeal Type Base Override Homestead Flag County Decal Last I MH Decal Date Issued MH Decal Number Mobile Home Decal Ye MH Digest Status Orig Appraised lmpr Orig Appraised Land ORIGMA_TTLVAL Owner Address Owner City Owner Name Entry Source Owner State Owner ZIP PRT_OWN RETURN_VALUE Return Filed Timber First Quarter Timber Second Quarte Timber Third Quarter Timber Fourth Quarte Return Value UNDER_APPEAL Parcel Info. Subdivision Effective Year Inactive Year Legal B051-03/010-019 1989 9999 B05103010019 Legal Description Front Size Class CH Church Size 1 Primary Land INT Interior Size 2 20.8 Acres Property Type 2 Open Space ';.,.. :.; 1·-~k·~-~!:·-·i~:::.:q.·:·1_:;·:.. r.·:: · :_.,:-.{_;.:· '.-'~~ ::,· ;: ;,~·-.., ·:-· ,";_r.,r::lrt··. ;:'''~;;,.-;-;.· 1. '. :t/1,:~1.\/ J t.... :. -~lt:> '\/ ·T~ ~.~: ~.) c::. :··. h~-i~¥~i~ifj(~~ .f· ~ -~- (~ :'.::t··1.f~ )~f~~-'1~ .i:..~·Bi:~~ "b·?~ ~~:o;:,0"~f-~-----~
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.1.:1-,t1 ·--:· : : -~Ki:.'i \ :~ ;::fif.~~ ·.. ti~~~1-;-:·n ·~ Version 1 Real Property Exemptions with Approvals •. ~' Presented to the Board of Assessors 09/15/2016
Item Tax NBHD Parcel Dist Property Address Fair Staff Recommendations Year Market Value 1 2016 C143A 01-01710 01 1400 AMHERST ST 57,000 THIS PROPERTY MEETS THE REQUIREMENTS FOR EXEMPT STATUS PURSUANT TO OCGA 48.5.41. RECOMMEND TO APPROVE E3 EXEMPTION. 2 2015 C143A 01-01710 01 1400 AMHERST ST 57,000 THIS PROPERTY MEETS THE REQUIREMENTS FOR EXEMPT STATUS PURSUANT TO OCGA 48.5.41 . RECOMMEND TO APPROVE E3 EXEMPTION. 3 2014 C143A 01-01710 01 1400 AMHERST ST 57,000 THIS PROPERTY MEETS THE REQUIREMENTS FOR EXEMPT STATUS PURSUANT TO OCGA 48.5.41. RECOMMEND TO APPROVE E3 EXEMPTION.
1 4 l -2015~ 1100 61-86261 ~e;, 4020 WYL,L Y AV 349,100 THIS IS A CHURCH AND QUALIFIES FOR E2 EXEMPTION. STAFF - RECOMMENDS TO GRANT EXEMPTION. 5 1 -z e15~ -1~00 01-06?61 ~ Oj_ 4020 WYLLY AV 349, 100 THIS IS A CHURCH AND QUALIFIES FOR E2 EXEMPTION. STAFF RECOMMENDS TO GRANT EXEMPTION. 6 -28 '1-4~ 1- 1180- 0.:1-06261 ,_OL 4020 WYLLY AV 349, 100 THIS IS A CHURCH AND QUALIFIES FOR E2 EXEMPTION. STAFF a RECOMMENDS TO GRANT EXEMPTION. 7 2016 RL 164 02-02734 02 2072 BUCK SWAMP RD 118,300 ADD CUVA EXEMPTION FOR 2016. IT WAS NOT SUBMITTED WITH THE DIGEST IN ERROR. Items 7 Parcels 3
Reviewed, Approved & Presented By: Date:
Chief Approval By: Date : _~~/;J/;__· /_? _ a Lawson, Deputy ief Appraiser
Board of Assessor Approval By: R.A.P~{_ Date: _ Ralph A Powers, Chairman 09/09/2016 Page 1 of 1 I \ MINUTES - REGULAR MEETING GLYNN COUNTY BOARD OF ASSESSORS W. HAROLD PATE COURTHOUSE ANNEX 1725 REYNOLDS STREET, 2ND FL_Q..QR.C.QNFERENCE ROOM ,,------· ------·-~ ~ . Thursday, September 15, 2016 AT 4:00PM ) --- - ~------~-----··-··------···-----··-··--'-- Members present: Ralph Powers, Chairman Maureen Miller, Vice Chairman Minor Harris, Assessor Jeff Bennett, Assessor Zaida Clay Harris, Assessor Staff members present: Ron Glisson, Chief Appraiser Andrea Lawson, Deputy Chief Appraiser Andrea Reichenbach. Real Property Supervisor Carrie Toler, Real Property Supervisor Michaela Henderson, BOA Secretary 1. Call to Order I Verification of a quorum - Chairman Powers 2. Approval of Minutes of Past Meetings Regular Meeting of August 18, 2016 3. Chief Appraiser Matters A. PAO Policy & Procedures - Update only 4. Guest Clerk of Superior Court elect, Ron Adams -The Board of Assessors and the Property Appraisal staff congratulated Mr. Adams on his newly elected position as Superior Court Clerk. The Board had prepared a memo for the Clerk elect outlining the working relationship that the Property Appraisal Office has with the Clerk's office. He was very receptive to the items addressed in the memo and said he is eager to get in office and looks forward to working with our office. 5. Old Business Nothing presented Glynn County Boa rd of Assesso rs Regular Meeting of September 15, 2016- Page 2 6. Chairman/Board Member Items/New Business No items presented B. Exemptions - Denials - A spreadsheet containing 1 item was presented for approval. Assessor Z. Harris made a motion to approve. Assessor Miller seconded. 4-0-1, Assessor Bennett abstaining C. APPEALS - Changes requiring 30 day notices -A spreadsheet containing 1 item was presented for approval. Assessor Z. Ha rris made a motion to approve. Assessor M . Harris seconded. 5-0 D. APPEALS - No Change - Forward to BOE - A spreadsheet containing 181 items was presented for approval. Assessor Z. Harris made a motion to approve. Assessor M . Harris seconded. 5-0 E. Superior Court Recommendations - A spreadsheet containing 1 item was presented for approval. Assessor Bennett made a motion to approve. Assessor Z. Harris seconded. Discussion followed, vote was 2-3. The settlement was denied. Assessor Bennett then made a motion as follows: The Board of Assessors authorizes Noah Priest-Goodsett to renegotiate at a value of $2,879,200 for parcel 05-00883. Assessor M . Harris seconded. 5-0 F. Public Utilities - A spreadsheet containing details of the state's assessment numbers for Publ ic Utilities. Assessor M. Harris made a motion to approve. Assessor Miller seconded. 5-0 8. Personal Property Matters A. Corrections with Value Changes - A spreadsheet containing 6 items was presented for approval. Assessor Z. Harris made a motion to approve. Assessor M . Harris seconded. 5-0 9. Executive Session 10. Adjournment Assessor Z. Harris made a motion to adjourn. Assessor M . Harris seconded. Meeting adjourned at 5:04pm. Michaela Henderson, Secretary to the Board of Assessors