Jefferson County Supervisors abate tax bills

Jefferson County Board of Supervisors continued Tuesday hearing a request from Jubilee Christian Ministries for tax abatement that had been tabled for further review the previous week, then unanimously voted to approve the request.

The ministry received a property tax bill for 2011 for a building at 118 W. Burlington Ave., Fairfield, it had formerly used for church services. At the Aug. 27 supervisors? meeting, attorney Paul Miller represented Jubilee Christian Ministries in the request to abate a tax bill of $8,668, with the first half-payment due this month. Miller said taxes should never have been levied in January 2011.

?The building continued to be used for charitable activities and was owned by a charitable organization up through June 2012,? he said.

The church sold the former Spurgeon?s Department Store building June 29.

Sunday services moved from that building in 2010 with some of the congregation going to Des Moines and some meeting at the former Bethesda church on Highway 34 east of Fairfield. Miller said weekly Bible studies continued in the building.

Jefferson County assessor Sheri Blough Neff said she consulted with the state revenue office to ask if Bible meetings qualified for tax-exempt status, and learned the building could be taxed as of Jan. 1, 2011.

?The Department of Revenue looks at the primary use of the building to make determinations,? said Blough Neff.

Supervisor chairman Steve Burgmeier asked Blough Neff if she had the state?s reply in writing.

?No. Very rarely would we get an answer in writing,? she said.

?I think they?ve abdicated their job, the answer should be in writing,? said Burgmeier. ?I think the Department of Revenue left our assessor out on a ledge.

?The building went from church use to vacant. It seems we need a public hearing with the Department of Revenue.?

Blough Neff said in all her years of working in the assessor?s office, since 1973, she?s never had a public hearing with the Department of Revenue.

In another tax matter, a woman asked the supervisors to consider waiving tax penalties on her mother?s property taxes.

?I recently found out she?s past due on her 2009 taxes and I can pay the $636 tax bill, and future tax payments, but I?d like to know if you can waive the $191 interest fees accumulating,? she said.

Now that she, the daughter, is aware of her mother?s financial situation, she will assist her mother in keeping track and making payments.

?She?s elderly and has gone through an illness and I guess she became overwhelmed,? she said.

She?s also now signed her mother up for the elderly tax credit.

?You need to file for that each year,? said Blough Neff.

Burgmeier said he was willing to abate the interest fees upon receipt of the $636 tax payment.

?I agree, but this sets a precedent,? said supervisor Dick Reed. ?People can apply for a suspension through the Department of Human Services.?

Burgmeier said a suspension means the amount still needs to be paid, and the board of supervisors has granted waivers before.

?Here?s the thing,? said Reed. ?Lots of people would like to have $100 to $200 knocked off their tax bill. We have to treat people the same.?

Burgmeier suggested using the abatement form request available at the county auditor?s office.

The supervisors agreed that was the best solution.

?We need to have anyone who asks for [individual] tax waivers go through the process of filling out the form, so next time this comes up, it?s the same process for everyone,? said Reed.

Though not on Tuesday?s agenda, one more tax abatement issue was raised during public comments.

A representative from St. Mary Catholic Church asked to be on the next week?s agenda and presented background information for the supervisors to think about.

?Last June, we bought a house [to be used for the pastor?s residence] and the sellers paid taxes due this year,? said the representative. ?There?s a tax bill for $2,472 coming up we?d like to request an abatement.?

The Iowa code annual deadline to request property tax abatement is Feb. 1. Any real estate transactions made after Feb.1 are subject to tax collection for the year unless a waiver or abatement is granted. Since property taxes are paid 18 months after being levied, the code catches some tax-exempt entities in having taxes due before they file for tax-exempt status.

In other business, supervisors approved re-appointing Joan Salts and Linda Stallone to the historical preservation board until August 2015.