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Board grants Faith Evangelical Church exemption after owners say building is used for school and daycare
Summary
Ada County commissioners granted a tax‑exemption appeal for two Roosevelt Street parcels after church representatives said the building is used for daycare and a small school; commissioners raised concerns about form designation and whether the entire 6,000‑sq.‑ft. structure should be exempt.
Ada County’s Board of Equalization voted July 8 to grant a tax‑exemption appeal filed by Faith Evangelical Church for two Roosevelt Street parcels, finding the properties qualify for religious and educational exemptions despite paperwork errors in the application.
County prosecutor Robert Berry told the board the legal focus was the property’s use, not ownership, and said staff had not received documentation showing how the Roosevelt Street building was being used. “The focus of today’s hearing is how the church is using the property,” Berry said.
Pastor Ben Fay and teacher Brenda Seward told commissioners the church operates a daycare and a small school at the site. Seward said she has run the school there for 16 years and that about 20 children attend the daycare with a small preschool and first‑ and second‑grade instruction. “We do have chapel services there at the school,” Fay said.
Commissioners pressed for specifics on intensity of use in a roughly 6,000‑square‑foot building, and noted that the application had been submitted under Idaho Code §63‑602(b) (religious exemption) rather than the subsection for educational uses. “You only applied under 602(b) and not 602(e),” one commissioner observed; church representatives said they had filed the wrong designation during the annual process and offered to correct it.
Commissioner Davidson moved to grant the appeal and find the properties qualify under both religious and educational exemptions; a fellow commissioner seconded the motion and the board voted in favor. Chair cautioned the applicants that a full exemption on property assessed at roughly $1.8 million would shift local tax burden to other taxpayers and urged clarity on the portion of the building used for exempt purposes.
The board approved the appeal and authorized staff to make the administrative changes. The church was advised to provide corrected application materials and to be prepared to document use in future annual filings.
