Page County supervisors decline refund request for Clarendon Regional Health Center taxes on two parcels

Page County supervisors voted to deny a refund request from Clarendon Regional Health Center for property taxes paid on two parcels the hospital acquired, a decision the board said would avoid downstream impacts on city, school and other taxing entities.

Emily Havner, chief financial officer for Clarendon Regional Health Center, told the board the hospital is municipality-owned and therefore exempt from property taxation under Iowa law. Havner said the hospital paid the full year's taxes in August and submitted an exemption application to update county records.

County treasurer Angie Dow explained that the county had already apportioned the paid amount to taxing authorities on Sept. 10 and that voiding those payments now would reduce the next apportionment to the city, school and other recipients. Dow said the total paid for the two parcels was $24,038 and provided a breakdown: city $10,628; school $7,600; county $3,652; Iowa Western $882; debt service $823; assessor $284; and ag extension $66.

After discussion, a supervisor moved that the county not refund the past taxes paid on the abated properties (225 West La Perla and 323 West La Perla). The motion carried, 2-1; board members debated whether a partial refund would be appropriate but concluded that rejecting a refund would avoid creating negative balances for other taxing entities and preserve clarity for next year's abatement process. The board noted that the hospital should submit an abatement request in advance next year so taxes can be abated before payment.

Ending: The board did not refund the taxes paid; it directed staff to work with the hospital to ensure exemption paperwork is filed and to remind the hospital to request abatement prior to payment in future tax years.