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Council approves childcare tax exemption contingent on residency verification
Summary
The Hazen City Council agreed to approve a tax exemption for a childcare/education center contingent on verifying that operators were not residing at the facility as of the valuation date (February 1).
The council considered whether a childcare or education center qualifies for a property tax exemption under North Dakota Century Code provisions the city reviewed.
Chair explained the statute’s application and members raised concerns after residents reported operators living on-site at a childcare property, which could disqualify the exemption. Chair noted the valuation date for such determinations is February 1 and moved to approve the exemption contingent upon verification that the operators were not residing at the property as of that date. Council agreed to act contingent on verification and directed staff to perform checks and report back before finalizing the exemption.
Why it matters: The council’s contingent approval allows staff to proceed with the exemption process while preserving the city’s ability to revoke the exemption if verification shows on-site residency that would disqualify the property.
What’s next: Staff will verify residency status as of the February 1 valuation date and return with the verification needed to finalize the exemption.
