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Valley County approves a slate of property tax exemptions for churches, nonprofits and hospital parcels
Summary
The board approved multiple property tax exemptions filed under Idaho Code sections 63-602C and 63-602D, including churches, food pantry, conservation trust parcels and several Cascade Medical Center parcels; one item was held for later review and a commissioner recused or abstained on specific votes.
Valley County commissioners approved a series of property tax exemptions for churches, nonprofits and medical parcels during a single, consolidated series of motions and votes.
County staff presented completed exemption applications and recommended approval under Idaho Code 63-602C and 63-602D. The board approved requests covering multiple parcels for organized congregations and nonprofits — including McCall Baptist Church; McCall Church of the Nazarene (four parcels); McCall Congregation of Jehovah’s Witnesses; Our Savior Lutheran Church; Roman Catholic Diocese of Boise (five parcels); Shepherd of the Mountains Lutheran Church; Cascade Food Pantry; Payette Riverwalk Alliance (two parcels); Shepherd’s Home; Snowden Wildlife Sanctuary (two parcels); St. Luke’s McCall Auxiliary (two parcels); Wilderness Land Trust; and several parcels associated with Cascade Medical Center and the Valley County Hospital District.
Notable details recorded during the session: an unidentified commissioner recused themself from the Cascade Food Pantry vote because the applicant is their campaign treasurer; Commissioner Caitlin was recorded as not voting (abstaining) on the Roman Catholic Diocese items. Staff noted that one parcel owned by the Valley County Hospital District (a triplex) qualified partially: two of the three units were approved as tax-exempt while the third unit remains subject to assessment. The board also held back the Deer Flat Methodist application for later consideration; staff said that application may qualify for a partial exemption and will be brought back at a later meeting.
Most motions were moved, seconded and approved with “Aye” recorded; the transcript does not include full roll-call tallies for every item. County staff noted that all submitted applications on the agenda were complete and met statutory requirements before being recommended for approval.
Votes at a glance (selected items recorded in the meeting)
- McCall Baptist Church — approved (parcel number as presented in staff list) - McCall Church of the Nazarene (four parcels) — approved - McCall Congregation of Jehovah’s Witnesses — approved - Our Savior Lutheran Church — approved - Roman Catholic Diocese of Boise (five parcels) — approved; Commissioner Caitlin recorded as abstaining on that vote - Shepherd of the Mountains Lutheran Church — approved - Cascade Food Pantry — approved; a commissioner recused from that vote (applicant is campaign treasurer) - Payette Riverwalk Alliance (two public walkway parcels) — approved - Shepherd’s Home (foster home) — approved - Snowden Wildlife Sanctuary (two contiguous parcels) — approved - St. Luke’s McCall Auxiliary (two parcels) — approved - Wilderness Land Trust — approved (staff noted this is likely a one-time acquisition with subsequent transfer to a federal agency) - Cascade Medical Center / Valley County Hospital District — approved for five parcels including helipad; on RP0070 two of three triplex units approved for exemption, the third unit to be assessed - Deer Flat Methodist — held back for later consideration (no action taken)
Why it matters: Property tax exemptions remove otherwise taxable property from the county’s tax rolls, affecting local tax revenue and supporting the operations of religious, charitable and medical organizations that rely on exempt status.
Details and context: Staff said all applications on the agenda were complete and complied with the cited sections of Idaho Code; several motions combined multiple parcels owned by the same organization into a single approval. For the Wilderness Land Trust application staff noted the parcel is remote — roughly 40 miles east of McCall by the presenter’s description — and that the land trust’s acquisition is typically followed by a transfer or exchange with the U.S. Forest Service. For Cascade Medical Center, staff explained why two park-model units qualify as exempt and why one triplex unit remains taxable.
Next steps: Staff will return any held or partial items (for example Deer Flat Methodist and the remaining triplex unit) for future board consideration.
