Union County board accepts late filing from Mineral Springs Methodist Church for exemption review

The Union County Board of Equalization and Review voted to accept a late filing from Mineral Springs Methodist Church for further review, but made no immediate determination on whether the parcel qualifies for a tax exemption.

David Nicholl, identified by the clerk as representing Mineral Springs Methodist Church, told the board the parcel was purchased in the mid‑ to late‑1990s as a buffer and had been tax exempt through 2023. "We we were aware that we are gonna have to pay taxes on it," Nicholl said, adding that the congregation disaffiliated and the deed name changed, which prompted new deed paperwork and — the church says — an unintentional failure to reapply for exemption.

County staff presented photographs and records and told the board the parcel had been denied in 2024 because staff concluded it was not in religious use. Staff noted a recent scout project and a fire pit on the property but said the fire pit "was not there 01/01/2025," the statutory valuation date staff uses to judge use. Staff framed their position around the statute’s dual requirement of ownership and demonstrable use.

Board members questioned whether past approvals for other church parcels should affect this parcel’s status and debated whether portions of the lot might be eligible. After discussion Mr. Benson moved to accept the late filing application for the church; Mr. O'Keefe seconded and the motion carried. The board’s action permits the church’s appeal to proceed to the hearing and deliberation stages; it does not itself reinstate or deny the tax exemption.

The board said the county will notify the taxpayer of any written decision and next steps. The board’s packet and staff presentation referenced photos, the church’s application and communications, and the statutory timing rules the county enforces.