Stark County Commission denies 2024 tax abatement request for property rented to church

The Stark County Commission voted unanimously to deny a 2024 property tax abatement application submitted on behalf of Heather Dressler.

County tax director Natalie told commissioners Dressler owns the building being rented to a church but does not own the church itself; because the church is the tenant and not the owner, county staff and the city attorney advised the exemption could not be granted. Natalie said the city denied the abatement and that the county was being asked to act only on the abatement for tax year 2024, not on an exemption application for 2025, which required a separate, formal action.

The issue arose after Dressler applied for an abatement reducing the property’s value to zero for 2024; staff said the applicant had not filed the required exemption paperwork for 2024 and that a 2025 exemption that had briefly appeared as approved was later reversed after legal review because Dressler, as the landlord, is not the exempt entity. Commissioners discussed whether to proceed without the applicant present and whether earlier-year partial-tax claims had been filed; Natalie told the commission Dressler had paid partial taxes in 2023 and 2024 but had not completed the necessary abatement paperwork for prior years.

A motion to deny the abatement for 2024 carried on a roll call vote: all commissioners present voted aye. The commission’s action covers only the abatement now before it; Natalie said any separate exemption matter for 2025 would be a different application and a later conversation.

The county record shows the city had earlier reviewed the request and involved its attorney, Christina Wanko, in the city’s denial. The county’s denial leaves open any future application or appeal process available to the property owner.

Commissioners did not take further action on any exemption for other years at the meeting and directed staff to proceed with processing the abatement denial as recorded.