Board hears Sequoia House Foundation owner’s request for full tax-exempt status at owner-occupied property

The Oklahoma County Board of Equalization heard an application June 10 from the Sequoia House Foundation seeking full ad valorem tax exemption for a single-family residence at an address provided in the application (transcript reference: 6516 South Villa Avenue).

Applicant Background: The applicant, identified in the record as Mr. Nelson, told the board he founded Sequoia House Foundation, a 501(c)(3), and said the house is the organization’s main headquarters and he also lives there. “This is the main headquarters of all operations for the Sequoia House Foundation, and it will remain that way,” he said. The applicant described outreach services including laundry and shower access and referral-based sober-living support; he noted prior grant support, saying the organization received Walmart Foundation grants in 2015–2016.

Assessor’s position and legal standard: Jennifer, an assessor-office reviewer, told the board she received the application but could not find independent public information about the organization and that some required documentary evidence arrived after the application. “So just merely having a 501(c)(3) for your organization does not automatically exempt you,” she said, summarizing state law and case law that require property to be used exclusively and directly for charitable purposes to qualify for exemption. Jennifer also noted a homestead filing: “In 2023, he did apply for homestead on the property,” and that the assessor’s use field on the application listed the property as a residence.

Applicant response: The applicant told the board the model for the program is referral-only and not publicly advertised to avoid unsolicited visitors. He said he lives in the house and operates the nonprofit there; he also said he serves on the governor’s council on homelessness in a lived-experience seat. “I found this nonprofit organization that is a 501(c)(3) organization in 2014 ... My hope is to to grow into a sober living environment,” he told the board.

Board discussion and next steps: Board members and assessor staff discussed legal precedent and the possibility of prorating an exemption if part of the property were shown to be used exclusively for charitable purposes. A board member noted precedent for prorating exemption by portion of a structure in past cases. The assessor’s office representative said it had denied the application because the use was documented as a residence and evidence of exclusive charitable use was not established in the file.

No final action was taken. The hearing was closed and the board said it would notify the applicant in writing of its determination after reviewing the record.