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Bannock County and health trust agree to draft test application to clarify tax-exempt claims
Summary
County officials and representatives of the health trust discussed how to determine which portions of trust-owned buildings qualify for property tax exemption under Idaho law and agreed the trust will draft a sample application addressing the statute's "exclusively" use language for county review.
Bannock County commissioners and staff met with representatives of the health trust to discuss how to apply Idaho's property-tax exemption rules to buildings the trust owns, and agreed the trust would draft a test application for the county to review before future exemption requests are filed.
County staff opened the discussion by saying, "The purpose of this next session is to have a discussion about tax exempt status for the properties that Portneth Health Trust has so that we don't have you guys doing more work than you need to and we don't have to do more work than we need to during the the request for tax exemption," and cited Idaho law governing charitable exemptions.
The meeting focused on how the county should treat portions of buildings that host revenue-generating tenants or activities that the county views as outside the trust's charitable mission. County staff summarized the applicable language from Idaho Code, noting that "if such property is leased in part or used in part . . . the…
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