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Valley County approves full property-tax exemptions for Richard Sabala Foundation ice rink and parking lot
Summary
The Valley County Board of Commissioners voted to grant full property-tax exemptions to two parcels owned by the Richard Sabala Foundation under Idaho Code 63-602(c). Commissioners also discussed pending state legislation affecting hospital tax-exemption rules.
The Valley County Board of Commissioners on May 12 approved full property-tax exemptions for two parcels owned by the Richard Sabala Foundation, Inc., including an ice rink and an adjacent parking area in McCall.
County staff told commissioners the two exemption applications meet the criteria of Idaho Code 63-602(c) and recommended full exemptions for both parcels. "They did not start doing those until February of this year," a county staff member said about activity that might affect the assessment period. Commissioner 2 moved to approve the exemptions; the motion passed after the board voiced its support.
The discussion clarified timing and assessment-year rules. Staff said the parties did not begin hosting birthday parties and similar paid events until February, which is after the relevant review date used to determine exemptions for the 2025 assessment year. Staff said they will address any changed use in the next application cycle.
During the same agenda item, commissioners discussed proposed state legislation that could alter how hospitals qualify for tax exemptions. Commissioners said they had seen the bill but had not yet determined how it would affect local exemptions. "I have not read it, so I'm not sure what it's gonna say," one commissioner said. Staff noted the county will review any amendments; commissioners raised questions about whether statutes or local code sections (discussed during the meeting as "63-602" and 501(c)(3) nonprofit status) might be amended.
Commissioners also referenced ongoing legal questions involving hospital exemptions elsewhere in the state. One participant mentioned litigation involving Saint Luke's and hospitals in Boise over nonprofit status; county officials said they would monitor developments and seek clarification from legal staff before changing local practice.
No additional conditions were recorded for the Richard Sabala Foundation exemptions in the meeting transcript. The board concluded the agenda item by noting it was the final exemption application on that day's docket.
Looking ahead, staff said any changed uses discovered in future reviews would be handled in the next annual assessment and application cycle.
