Board tables Lifeways Hospital exemption appeal, asks for community‑benefit and licensing documents

Ada County’s Board of Equalization on July 8 agreed to table Lifeways Incorporated’s appeal of a hospital exemption denial and asked counsel to supply missing documentation by July 13 so staff can complete legal review.

Lifeways’ counsel Simone Landau and clerk Taylor Lowry said Lifeways Hospital is a 16‑bed psychiatric inpatient facility and that it is organized as a nonprofit with a federal 501(c)(3) determination and Schedule H reporting. Landau said Lifeways provided community‑needs and financial‑assistance materials in its appeal packet and argued psychiatric hospitals are contemplated in the Social Security Act definition that underlies Idaho’s statute.

Commissioners and staff pressed for a written community‑benefit report, licensing evidence, discharge planning policies, clinical staff bylaws and a hospital‑level budget. The board noted the statute (Idaho Code §63‑602(d)) requires proof that the hospital meets enumerated policy goals (community need, financial assistance policy, collections limitations and other elements) and that the written community‑benefit report is expected annually.

Assessor staff said many of the documents were not present in the record or needed clearer signposting; Lifeways representatives said the missing documents exist and would be provided to county staff by the next BOE meeting. The board voted to table the appeal and reconvene consideration on July 13 at 10:00 a.m., instructing Lifeways to deliver the community‑benefit report and the specific statutorily required materials before that date.

The board did not make a substantive ruling on the exemption and will revisit the matter after staff reviews the documents.