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Bonner County approves 2025 nonprofit exemptions, denies several residential uses including rented parsonages
Summary
The Board approved a list of nonprofit tax exemptions under Idaho Code 63-602(b)(c)(e) and denied several applications where staff found properties used to generate rental income or lacked evidence of charitable use; applicants may appeal to the Board of Equalization.
The Bonner County Board of Commissioners approved the county’s recommended list of 2025 nonprofit property tax exemptions and separately denied several applications after staff said the properties did not meet statutory requirements for exemption.
County staff told the board that exemptions are granted under Idaho Code section 63-602 subsections b, c and e for religious, charitable and educational organizations. Staff explained the review process: organizations submit a long form with bylaws and financials every five years and a short form in intervening years to confirm nothing has changed.
A motion to approve the 2025 nonprofit exemption approvals list carried on roll call. Commissioners recorded support for the approvals during the meeting.
Separately, staff recommended denial of multiple applications for the reasons summarized in the meeting: Sandpoint United Methodist Church submitted an application for a home currently rented for $2,500 per month; staff said if the house were used as a rent-free parsonage the exemption would be appropriate, but because it generates rental income the application was denied. Adel Balgo’s Charitable Fund’s application lacked documentation showing the house was used for a charitable purpose, so staff recommended denial. Coqualalo Bible Church (the former Cowboy Church) had one parcel granted for the church building but the adjacent home was rented for $1,200 a month and was denied for that reason.
Staff also recommended denial of applications from a statewide 501(c)(3) that builds homes, transfers buildings to occupants but retains the land; staff described the organization’s business model as allowing the organization to retain a portion of sale proceeds and said other counties had also denied similar applications. Staff and one commissioner said evidence of profit or a business model producing proceeds weighed against charitable exemption.
Board staff reminded the board that denied applicants may appeal to the Board of Equalization to present additional evidence. Commissioners voted to deny the parcels on the denial list; roll-call responses recorded commissioners voting in favor of denial as shown in the meeting record.
Commissioners and staff emphasized the county’s review focuses on how properties are used and the financial documentation submitted; staff said repeated applicants are subject to five-year long-form review and short-form confirmations in other years.
No further conditions or follow-up deadlines were recorded at the meeting beyond the usual appeal process through the Board of Equalization.
