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Commissioners approve a slate of property-tax exemptions for local nonprofits and community groups

Jefferson County Board of Commissioners · April 20, 2026
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Summary

The board approved multiple property-tax exemptions for educational, religious and charitable parcels — including a 100% exemption for Community Family Clinic and the Kelly Canyon Ski Patrol building — citing applicable Idaho Code categories during roll-call approvals.

Jefferson County commissioners approved property-tax exemptions for several community organizations and nonprofit parcels after staff confirmed statutory categories and available paperwork. Motions included exemptions for All Terrace Academy North (educational), Community Family Clinic (fraternal/charitable, 100%), Community Church of Mud Lake, Kelly Canyon Ski Patrol (100%), Ryrie Chapel, Market Lake/Lakeview family parcels, Mud Lake Historical Society museum, Ryrie Senior Citizen Center and West Jefferson senior citizens (SEG 325-421).

Staff noted some applications were submitted in short form and lacked complete documentation but said the parcels fit categories in Idaho code that permit exemptions (transcript speakers cited Idaho code sections during motions). Commissioners moved each item with a second and approved them by roll call, and instructed staff to include fuller paperwork where needed for the county record.

No appeals or objections were recorded during these motions; the board treated the exemptions as standard applications and approved them individually during the meeting.