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Valley County Board approves multiple property‑tax exemptions and use‑day assessments
Summary
The Valley County Board of Commissioners approved a slate of property‑tax exemptions and assessed limited commercial use days during an assessor’s office presentation, including exemptions for churches, nonprofits and community facilities and assessed commercial days for two event rentals.
Valley County’s Board of Commissioners approved a set of recommendation from the County Assessor’s office on April 14, granting multiple property‑tax exemptions and approving limited assessed commercial days for rental activity.
Assessor Leeper presented a series of exemption and 63‑602(b)/(c) use‑day applications. The board approved full exemptions recommended by the assessor for multiple nonprofit and religious parcels, including the Donnelly Community Bible Church (church building and food bank parcels), Mountain Life Church, Valley County Pathways Incorporated parcels, Alpine Playhouse of the McCall Area Inc., and multiple parcels held by the Long Valley Preservation Society. The board also approved exemptions for the Cascade Golf Association parcels and noted the prosecutor’s office had reviewed the golf association’s articles of incorporation and relevant case law in reaching the recommendation.
Two parcels with limited rental activity were approved with assessed commercial days: the depot near the airport (parcel RPC 00000054961) was found to have been rented seven days last year and the assessor recommended 358 days exempt and seven days assessed as commercial use; the Red Barn (Long Valley Preservation Society parcel RP 3005A) was recommended at 346 days exempt and 19 days assessed as commercial. Another property with rental use (a church camp at Warm Lake, LR 15 North 07 East Section 173700) was recommended for 355 days exempt and 10 days assessed as commercial use. For each recommendation the board moved, seconded, and approved the assessor’s recommendations by voice vote.
The assessor noted that Idaho’s exemption rules consider value proportions for small rented areas (a 3% value threshold is applied to determine if a portion of property use triggers a change in exemption status), but in the motions recorded the board worked from days of rental as presented. The assessor also reminded commissioners that tomorrow was the deadline for other exemption applications to be filed.
What the board approved (selected items) - Full exemptions: Donnelly Community Bible Church (building and food‑bank parcel); Mountain Life Church; Alpine Playhouse of the McCall Area, Inc.; Valley County Pathways, Inc. (two parcels); Long Valley Preservation Society (multiple parcels); Cascade Golf Association parcels (two parcels). - Limited assessed commercial days: RPC 00000054961 (depot near airport) — 358 days exempt, 7 days assessed; Red Barn (RP 3005A) — 346 days exempt, 19 days assessed; Warm Lake church camp (LR 3700) — 355 days exempt, 10 days assessed.
Meetings record motions and unanimous voice votes on the recommendations as presented by the assessor’s office.
