TITLE
Title
PROPERTY TAX REFUND FOR PRIVATE FAMILY CEMETERY FOR TAX YEARS 2021 THROUGH 2025
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SPONSOR
Sponsor
Ben Chavis
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BACKGROUND
Background
Per North Carolina General Statute § 105-381 a request for refund must be acted upon by Board of Commissioners within ninety (90) days of receipt.
On August 25, 2026, a refund request was properly submitted to the Clerk of the Board for a property tax refund owed to Green Family Memorial Gardens, due to the imposition of property taxes between 2021 through 2025. The subject property, Green Family Memorial Gardens is a private family cemetery, at 8017 Old Reidsville Road, Browns Summit, NC 27214 (REID/Parcel ID 114408), owned by Green Family Memorial Gardens, a North Carolina Non-Profit Corporation.
N.C.G.S. § 105-278.2 was substantially revised by legislation enacted in 2021 and effective July 1, 2022, and was amended again effective July 2, 2026. The statute provides that real property set apart for human burial purposes that is not held for sale, rental, or the sale of burial rights is fully exempt from property taxation. No exemption application is required for such property, and a local government may not deny the exemption because the taxpayer lacks a survey or plat detailing the exempt property.
The property owner submitted an application for exemption on April 17, 2026. Upon receipt of the application and additional information provided by the property owner, the Tax Department was made aware of the private nature of the cemetery and confirmed that the parcel qualifies for exemption from property taxation. This finding was transmitted to the property owner via letter on May 22, 2026 and the property was thereby exempted for the 2026 tax year.
The property is eligible for a refund for each year between 2021 and 2025 that the taxes were paid. The total refund eligibility is $39,345.08.
• 2025 Refund: $8,119.94
• 2024 Refund: $7,960.80
• 2023 Refund: $7,781.99
• 2022 Refund: $7,821.28
• 2021 Refund: $7,661.07
• Total Refund Amount: $39,345.08
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BUDGET IMPACT
Budget Impact
General Fund
$39,346 Increase in Appropriated Fund Balance
$39,346 Increase in Appropriation to Tax
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REQUESTED ACTION
requested action
Pursuant to NCGS § 105-381 accept and approve property tax refund in the amount of $39,345.08 for REID/Parcel ID 114408 for tax years 2021 through 2025.
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