Person County denies proposed property tax exemption for CIG Barton Ridge apartments

Person County commissioners on Dec. 1 denied an application from an entity identified in the agenda as CIG Barton Ridge seeking a property tax exemption for a 204‑unit apartment complex.

County staff and the county attorney reviewed the application and compared it with a 2013 Court of Appeals decision (referred to in staff materials). Staff told the board they were unable to verify that the nonprofit community organization required under the precedent had been established, that the candidate operator existed in the records searched, or that rents clearly matched the state’s low‑income criteria under the guidance used by the Housing Finance agency. The property’s estimated value and tax liability as presented in staff materials were approximately $5,000,000 and a $70,000 tax bill for the period in question.

County staff and the county attorney recommended denial based on those deficiencies. The county attorney said the applicant might be able to correct organizational and documentation issues and reapply in a future year or appeal to the state property tax commission. The board voted to deny the exemption application by voice vote.

Staff noted the applicant could reapply in future years and that similar applications from the same organization are under appeal in other North Carolina counties.