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Worksheet 63-602C (Charitable)

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PROPERTY TAX EXEMPTION APPLICATION

Application for 2025 assessment and tax year exemption.

An application is required for each parcel.

The following information is required by the Valley County Board of Commissioners for consideration of exempt status:

Completed application for each parcel applying for an exemption.
(Incomplete applications will be denied)

The deadline to apply for a tax exemption is April 15, 2025. However, the Valley County Board of County Commissioners will start reviewing all applications that are submitted to the Assessor’s Office immediately. The sooner that you submit your completed application, the sooner the Commissioners can review and make a decision on your application.

NOTICE TO APPLICANT:

The burden of proving that property is exempt from taxation lies with the property owner. You must clearly establish a right of exemption through the information you provide through the application process. The information provided, through the submission of this application must be true, accurate and complete. By submitting the application to the Valley County Assessor, you acknowledge and understand that any falsification, omission, or concealment of material fact may result in the application for property tax exemption being denied in its entirety.

Complete this sheet if you are seeking a property tax exemption pursuant to Idaho Code 63-602C, for a fraternal, benevolent, or charitable society. An Income & Expense Statement is Required for Fraternal, Benevolent or Charitable Exemptions.

*Tax Year Exemption

*Parcel Number

PROPERTY OWNER INFORMATION

*Name of organization

*Property Street Address

*Legal Owner of Property (as listed on deed):

Date property was acquired by the owner/organization (ONLY if recently purchased)

ORGANIZATION FILES

Acceptable File Types: PDF, Word Documents, Excel Spreadsheets.

*IRS Certification Letter

Detailed event calendar of who used the property each day of the prior calendar year (2024). (If Applicable)

*Deed

*Please provide legal documentation that states your religious or charitable organization's purpose. Examples of this document would be Articles of Incorporation, Bylaws, etc.

*Income & Expense Statement

*Inventory of buildings on this parcel and what they are used for.

CONTACT INFORMATION

*First Name

*Last Name

Title:

*Mailing Address

*City

*State

*Postal Code

*Business Phone

*Business Email Address

DONATIONS

*Is your organization supported by donations?

*What is the total amount of donations received on an annual basis?

*What is the percentage of the donations as compared to total gross income? (Gross Income- all income from whatever source derived. IC § 63-3011; 26 USC § 61(a); 26 CFR § 1.61-1(a)).

*Describe in detail all activities that generate revenue for your organization.

PROPERTY LEASE INFORMATION

*Does your organization lease to or allow another organization to use any portion of the property for which you are seeking an exemption?

If yes, please answer the following:

The name of the person or organization that leases or uses the property.

The total square footage of the building or acreage of the property.

The total square footage of the building or acreage of the property that is leased or used by another person or organization.

The amount charged daily, monthly, or annually to the person or organization leasing or using the property.

The total number of days over the past calendar year that the property was leased or used by another person or organization.

If multiple people or organizations leased or used the property, please provide information separately detailing the information requested requested in the previous five questions for each person or organization.

BUSINESS OR COMMERCIAL USE

*Is any portion of the property for which you seek an exemption used for a business or commercial purpose?

If yes, please answer the following:

What business or commercial purpose(s) occurs on the property?

What is the total square footage of the building or total number of acres of the property?

What is the total square footage of the building or total number of acres of the property used for business or commercial purposes?

What is the amount of gross income derived from business or commercial use from the past calendar year? (Gross Income- all income from whatever source derived. IC § 63-3011; 26 USC § 61(a); 26 CFR § 1.61-1(a)).

What is the total number of days over the past calendar year the property was used for business or commercial use?

If multiple people or organizations used all or a portion of the property for business or commercial purposes, please provide the information separately detailing the information requested in the previous five questions for each person or organization.

INCOME & PROFIT

*Does the gross income your organization receives produce a profit? (Profit- excess of revenues over expenditures in a business transaction. Black's Law Dictionary, 11th Ed. p. 1463).

*Are the recipients of your organization’s services required to pay?

*What is the fee charged to the recipients?

*Is the same fee charged to all recipients?

*What if the recipient cannot pay for the services?

*Are the services still provided?

*Does your organization receive any money from federal, state or local government sources (for example grants, stipends, contributions, etc.)

If so, what percent is this of your total gross income?

*If your organization did not provide the services it offers to the community, would the recipients require government assistance? Please explain.

*How does the community at large benefit from your organization’s services?

ELECTRONIC SIGNATURE

Idaho Code SECTION 28-50-107
LEGAL RECOGNITION OF ELECTRONIC RECORDS, ELECTRONIC SIGNATURES AND ELECTRONIC CONTRACTS — ELECTRONIC TRANSMITTAL IN LIEU OF CERTIFIED MAIL.

A record or signature may not be denied legal effect or enforceability solely because it is in electronic form.
A contract may not be denied legal effect or enforceability solely because an electronic record was used in its formation.
If a law requires a record to be in writing, an electronic record satisfies the law.
If a law requires a signature, an electronic signature satisfies the law.
If a law requires any notice or other record to be sent by certified mail, the record may, with the express consent of the recipient, be transmitted electronically.

Application for exemption from property taxes is hereby submitted on the aforementioned property with supporting documents attached justifying the need for an exemption.

I certify, under penalty of perjury, the aforementioned information is correct for this listed property.

*Owner or Authorized Personnel Signature (Type Your Full Name)

*Date

mm/dd/yyyy