The Ada County Board of Commissioners on Jan. 6 approved tax-roll adjustments and agreed to remove two parcels from the tax-cancellation list while assessor staff research which exemption applies after the parcels were conveyed to a prospective charter school.

Assessor staff (Speaker 9) told the board the two vacant parcels had been in agricultural production in 2025 and were conveyed in December 2025 to the prospective Valor Classical Academy of Idaho, a charter school that will be built in the future. Staff explained that government-property exemption under Idaho Code 63-602(a) expunges taxes for the entire tax year when a government entity owns property; by contrast, other exemptions are prorated for the portion of the year an exemption applies.

"These 2 parcels were then exempt under 63-602(a, government property)," Assessor staff (Speaker 9) said, adding that staff would verify the correct exemption and, if qualified, the parcels would be on the list for next week. The assessor's office said it would research whether the parcels qualify under 63-602(a) or the actual-and-functional use exemption under 63-602(e) when the school is constructed.

The board approved the tax cancellations as listed on the agenda with items 38 and 39 removed for further research and authorized the chair to sign the documents. The motion carried unanimously.

Staff will report back with the assessor's findings and any changes to the exemption classification; no taxes were formally canceled pending that verification.