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Council reviews ordinance to exempt Middletown Youth Soccer from retroactive tax bills
Summary
Council members examined an ordinance to exempt Middletown Youth Soccer from retroactive personal‑property tax bills tied to a capital lease for turf fields; staff said the assessor issued corrections for 2021–2024 and that passage would allow refunds totaling about $42,169.80, according to materials shared at the Feb. 2 workshop.
Council members discussed an ordinance (Old Business item 8b) that would extend an existing exemption to cover a leased asset used by Middletown Youth Soccer and allow the city to return retroactive charges that were assessed after a recent audit of personal‑property declarations.
A city representative said the assessor’s office discovered a leased asset in April 2025 and issued corrections for amounts that would have been billed for 2021 through 2024; those corrections generated bills that PNC Bank initially received and then forwarded to Middletown Youth Soccer. "Now upon passage of this, we'll do another correction to exempt that, and that monies would then be returned back," the city representative said.
A councilmember read a figure from materials delivered that evening, saying the total city tax implicated was $42,169.80. Council members questioned how the lease was structured; staff explained it was treated as a capital (financial) lease for an astroturf field, meaning the lessee ultimately could assume ownership at the end of the lease term. The assessor’s office representative noted the adjustment arose from personal‑property declarations and that the 2025 tax implications remain to be calculated once the tax rate is set.
The council did not vote on the ordinance at the workshop; staff distributed copies of the assessment summary and noted the matter remains on the agenda for further consideration.
