Sioux County board revokes United Memorial Methodist parsonage tax exemption after public hearing

The Sioux County Board of Equalization voted July 19 to revoke the permissive tax-exempt status of the United Memorial Methodist Church parsonage after an assessor recommendation and a brief public hearing.

Assessor Michelle Zimmerman told the board the parsonage was not being used for a religious purpose and recommended removal of the exemption. During the hearing, public commenter Bill Wilson said he viewed the action as an intrusion on religious freedom, saying it “is interesting when the state starts telling a church its business, skating on thin ice.” Wilson also described the congregation's internal rules for parsonage use and a work log intended to document oversight and utilities responsibilities. Allen Jordan told the board that, in a different case involving a Catholic church, a tenant's occupancy had led the church to ask that a parsonage be placed on the tax roll.

After closing the public comment period, Commissioner J.W. Geiser moved to revoke the permissive exemption, Commissioner Hal Downer seconded, and the board approved the motion by roll call: Geiser, yes; Downer, yes; Chairman Josh Skavdahl, yes. The board made no additional findings on timing or appeals at the meeting.

The action follows the assessor’s review and a published notice and was taken during the board’s regular session in Harrison. The board did not provide a separate timetable for implementation during the meeting.