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Madison County approves tax-exempt status beginning 2026 for Institute for the Advancement of Minority Health
Summary
The board approved tax-exempt status for the Institute for the Advancement of Minority Health effective Jan. 1, 2026, declining a request for retroactive exemption to Jan. 1, 2025; staff cited parcel listing issues and an Attorney General opinion requested on retroactivity questions.
Madison County supervisors voted Nov. 17 to grant tax-exempt status to the Institute for the Advancement of Minority Health beginning Jan. 1, 2026, after staff and the tax assessor reviewed the application and recommended against retroactive relief for 2025.
Sandra Carr Melvin, chief executive officer of the organization, asked the board to approve nonprofit tax-exempt status for the applicant’s 501(c)(3). County staff reported the tax assessor inspected the property, noted two parcels exist while only one parcel was listed on the application, and confirmed the nonprofit had federal tax-exemption paperwork on file.
County counsel (Mike) advised the board that, while the applicant appears to qualify, staff recommended denying a retroactive exemption to Jan. 1, 2025 and instead approving the exemption effective Jan. 1, 2026. Staff noted the board had submitted a set of 10 questions to the Attorney General asking whether the board may grant retroactive exemptions and that an opinion was requested; the AG said it would render an opinion within 100 days, which could push a definitive legal determination into 2026.
The board voted to approve the tax-exempt status beginning Jan. 1, 2026. Officials also noted that tax statements for 2025 must be paid.
