Page County Attorney Varley told the Board of Supervisors that, under Iowa law and prevailing interpretation, counties generally may not abate taxes on county‑owned property that is not used solely for public purposes or that generates rental income.

"Taxation is the rule and exemptions are an exception," Varley said, summarizing statutory and judicial guidance he reviewed, including advice from a point of contact at the Iowa Attorney General's Office and Iowa Administrative Code provisions. He said the three-part test for county‑property tax exemption requires county ownership, public‑purpose use and absence of pecuniary profit; where those conditions are not all met, the property should be taxed. Varley recommended against abating taxes the county owed on county‑leased farmland that produced rent.

Despite that legal opinion, the board approved Resolution 31‑2025 to abate taxes on three Clarinda residential parcels (addresses listed at the meeting as 222 South Nineteenth, 317 West Grant and 223 South Eleventh). Supervisors voted to abate those three residential properties by voice vote and agreed to continue discussion with the City of Clarinda about an agricultural parcel that is rented and remains under review.

Why it matters: The attorney’s guidance limits the board’s legal authority to abate taxes for county-owned properties that generate income or are not used exclusively for public purposes. The decision to abate the three Clarinda residential properties could affect county revenues; the board left an agricultural parcel ineligible for abatement pending further city discussion.

Clarifying financial detail: A board member read the county’s farm tax amount as approximately $9,386 and said the county will pay that amount unless a qualifying exemption is found. The board said it would check whether a tenant organization (Zion) qualifies as a nonprofit that might fit an existing charitable exemption.

What comes next: County staff will follow up with the City of Clarinda on the agricultural parcel and will check the nonprofit status of tenants where relevant. The attorney’s opinion sets a legal standard the county will consider when deciding future abatement requests.