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Commissioners review nonprofit exemption requests; most requests denied or left pending
Summary
Bannock County assessors and commissioners discussed a long list of nonprofit and health-related property tax exemption requests; commissioners recorded denials for many parcels and approved a small number of exemptions where ownership and use met criteria.
Bannock County assessed a series of requests for property tax exemptions from nonprofit and health-related entities at the board's May meeting. County Assessor Anita Jaime and Chief Deputy Randy Hopson presented the list and the commissioners discussed ownership, use, and supporting documentation for each parcel.
Commissioners discussed a Portnath Greenway Foundation parcel owned by a private LLC and determined it did not meet exemption criteria because the county record shows private ownership rather than ownership by the Greenway. Commissioners repeatedly cited statutory definitions that limit exemptions where properties are not owned by the qualifying nonprofit. "It's pretty simple for me. It's a no. It is not owned by the Greenway," one commissioner said.
Several health-related addresses associated with "Portniff Health Trust," hospitals and clinics (addresses listed in the submission) were discussed; commissioners said the available materials were insufficient to show the properties met the statutory definition of a hospital or charitable property. Counsel had provided a summary of the statutory hospital definition, and commissioners said they lacked information about 24-hour inpatient services and other elements the statute lists. For those parcels the commissioners recorded "no" votes in the discussion.
Other properties were approved or marked "yes" on the record where ownership and use were clear: Living Waters Church (purchase of a building) was recorded as a yes; certain personal properties owned by the Greenway were also recorded as yes. ISU pharmacy locations and a health clinic building (where 57% of square footage was leased to qualifying health services) received conditional yes recommendations with commissioners indicating they would carve out the percentage of space used for charitable services.
Commissioners repeatedly noted they had insufficient financial or lease documentation in several cases and that applicants could appeal or provide additional information for reconsideration. The board indicated it would make a formal motion when all items and letters were presented to the commissioners for a final vote.
The discussion included multiple parcels (addresses and entities were read on the record); the transcript records commissioners saying "no" on many of the parcels and "yes" on a smaller set. The assessor and deputies will send notices to property owners and accept appeals or supplemental documentation.
