The Property Tax Assessment Board of Appeals on Sept. 26 approved tax exemptions linked to a vacant lot owned by a congregation described in the record as a future church building site, after hearing from a representative who said the congregation is working to consolidate funds and resume construction.
Board President Steve Atramain presided over the hearing. Staff described the parcel as a future building site that had been vacant while the congregation dealt with a contractor who “stole funds,” and recommended approval of the 2026 exemption while raising questions about earlier years.
The applicant said the congregation has been unable to complete construction after the contractor left and that they are “fighting for the time to pay.” The representative asked the board to excuse late filings and allow the exemptions while the congregation raises money to consolidate debt and restart work on the project. The applicant also said the group currently worships at 3430 West 16th Street.
Board members discussed the statutory practice that future building‑site exemptions are time‑limited, noting in the hearing that the county’s practice gives a four‑year window for a future building‑site exemption. Board members and staff repeatedly cautioned that the four‑year clock runs from the first year the exemption is granted; if the owners do not show substantial construction by the end of the allowance period the property becomes taxable for the missed years.
After discussion, a motion to approve the exemption years described in the applicant’s filings — and to accept staff’s recommendation for 2026 — was moved and seconded and carried on a voice vote. Board members stated they would notify the owners that they must either begin construction by the deadline the board identified (the end of 2027 under the schedule discussed at the hearing) or expect to owe taxes for the years in question.
Staff noted the applicant had paid to remove the property from a tax sale and described annual tax amounts and penalties in general terms during the hearing. Staff also said that if the board granted exemptions for years already paid, the owners could be eligible for a refund on amounts the county had collected, and that staff would follow up about the exact refund figure.
The board indicated staff will send the owners a notice in 2027 asking for documentation of construction progress, and that if the parcel remains a vacant future building site without required proof the exemption status will be revisited.