BOE sides with Victory Ministries on most Camp Liwa parcels, holds vacant lot taxable

The Fairbanks North Star Borough Board of Equalization on Dec. 3 heard appeals from Victory Ministries over the assessor's denial of charitable property‑tax exemptions for several Camp Liwa parcels and buildings. After oral argument, the board granted the appellant's appeals on four parcels and upheld the assessor on a separate vacant lot. The board directed borough counsel to draft written findings of fact and conclusions of law for the parcels where relief was granted.

Steve Mahoney, attorney for Victory Ministries, told the board the legal question for 2025 was whether the properties "were used exclusively for charitable purposes" under AS 29.45.030. Mahoney argued the assessor misapplied case law and relied on dated information; he said the camp relies on volunteers and donations and that fees charged to some user groups are incidental. "This denial is simply wrong," Mahoney said during his opening.

Borough counsel for the assessor countered that the assessor's review of the record showed the northern parcels had significant off‑season use by paying guest groups and advertised retreat services. Counsel urged the board to consider…