Rankin County grants property tax exemption to Primary Purpose Club (AA meeting site)

The Rankin County Board of Supervisors approved a property tax exemption Oct. 15 for a building used by Primary Purpose Club Incorporated, an Alcoholics Anonymous meeting group that the applicant said collects only member contributions to cover utilities and supplies.

During the hearing, the applicant — the owner of the building that houses the Primary Purpose Club group — described the site as solely used for Alcoholics Anonymous meetings and said no rent is collected. “We are applying for tax exemption because it's it's an AA building use for Alcoholics Anonymous. There is no rent that's collected. Everything that is given is a member contribution, and that goes to utilities and supplies,” the applicant said.

The applicant told the board the group does not have capacity to pay property tax from collected funds and requested leeway so the meetings can continue. Board members asked whether other businesses operated at the site; the applicant replied it is used only by the Primary Purpose Group in Mississippi.

Supervisor Jay moved to approve the exemption; Supervisor Steve seconded the motion. The board approved the exemption by voice vote.

Staff and the board did not provide specific conditions tied to the exemption in the hearing record. The Tax Assessor’s office will process the exemption paperwork following the board’s approval.

The exemption applies to the parcel used by the Primary Purpose Club and takes effect on the date the board authorized the action.