Belpre mayor to seek county auditor review of volunteer fire department property tax status

Belpre Mayor Balfrey was authorized to ask the county auditor to review whether the property at 133 Stone Road, used by Belpre Volunteer Fire Department Inc., should be treated as tax-exempt or as a commercial property, council members said during a council meeting.

Council members said the parcel, described in an exemption application as a meeting space and live-burn training facility, has not been paying real estate taxes and that a finding of taxable status could restore some tax receipts to local taxing bodies. “They don't pay city income taxes, which means the schools are not benefiting from the property tax and neither businesses,” a city staff member said during the discussion.

The request to the county auditor would begin the local review process; council members noted the county auditor can generally only reassess taxes for a limited retroactive period. “It could be, but then … they can only go back 3 years,” an unidentified council member said. Officials also noted that if the county auditor finds the property taxable, the property owner has the right to appeal that decision through the statutory process referenced in the meeting.

Council discussion covered the use described in the exemption application: the building is listed as used by the Belpre Volunteer Fire Department Inc. for meetings, offices and live-burn fire training and is offered to other organizations “for training purposes.” Council members asked whether the facility is leased to other users or used to generate income, and staff said the application indicates no lease and no commercial agriculture use but lists income other than donations as “no.” One council member said some outside departments have used the facility for training but the full usage pattern was unclear and staff said they will seek specific answers as part of the inquiry.

Councilors agreed to place legislation authorizing the inquiry on the agenda for the evening. No formal objections were voiced in the recorded discussion; no mover or seconder was recorded in the transcript excerpt provided.

The council asked staff to start the process promptly because it coincides with tax season and because a quicker answer would clarify whether local taxing jurisdictions — including school districts — would receive additional revenues if the auditor reverses the exemption. The item will return to the council for any further action after the county auditor's determination or if the property owner appeals.