Chairperson Rod Sullivan speaks during a Johnson County Board of Supervisors meeting on Wednesday, Oct. 2, 2024. The board denied the North Liberty Food Pantry a tax abatement.
The Johnson County Board of Supervisors denied the North Liberty Community Pantry a tax abatement, discussed updates to the Health and Human Service Building, and considered a project to expand the county’s Fleet Shop at their most recent meeting Wednesday.
The board discussed a request for a property tax abatement from the North Liberty Community Pantry.
While the Charitable Tax Exemption allows properties owned by nonprofits to be tax-exempt if they apply for the exemption by Feb. 1 of the assessment year, the board still has the power to grant abatements if they apply late, like in the case of North Liberty.
Sullivan reflected on the board’s past of giving abatements mainly to churches. He stated that this power to pick and choose on a case-by-case basis often brings public vexation, as the county will often believe the board stands for one faith or against another.
He reflected on the recent example of the board approving tax abatement for a synagogue. “It can get very ugly very quickly,” Sullivan said.
Another problem Sullivan cited was where the tax dollars were originally intended to go toward before their exemption. If a property is not tax-exempt, those funds will be utilized by the school district, then the city, and then in a “distant third” by the board. The board agreed that their power to exempt property tax to begin with was questionable.
For the sake of consistency, the board declined the North Liberty Community Pantry abatement and discussed implementing a revamped application process.
The board now intends to adopt a formal policy like Scott County, which notifies property owners that tax exemptions or abatements will not be granted for late filings. The board believes this would provide clarity for property buyers, real estate agents, and future board members.
Prior to this, the Board of Supervisors Work Session meeting began with an update on the Health and Human Services remodeling project. Special Projects Manager Melissa Robert said that the project was making progress, referencing the next immediate steps are to receive and install glass for the skywalk and customer service counters.
Robert requested the board modify the construction contract to include adding new light fixtures, emergency exits, and extra wire for door access readers, among other changes. The request costs nearly $23,000.
Robert said they are currently spending under budget. The total project was slated at $367,600. With the added $23,000, they are sitting at $228,578 for total project spending.
Robert believes there will be enough “breathing room” to add the changed plan while also staying prepared for future expenses, like the completion of construction on the second floor.
The topic then moved to a proposed expansion of Fleet Shop, which is a facility dedicated to maintaining the county’s vehicles and equipment. Transportation Fleet Director Dawn Alam and Facilities Director Dave Curtis proposed the expansion options. They proposed the current budgetary constraints of the expansion, “seeking advice” from the board.
The original plan of the expansion was to add three bays to the west side of the current building, each measuring approximately 25 feet by 100 feet. As Curtis found out, however, adding just one bay would put the project over budget.
Chairman Rod Sullivan and the rest of the board agreed they would need to see the potential savings from installing three bays before they could make a decision. If the additional bays could “pay for themselves” over time as a worthwhile investment, the board will be more inclined to pay for them.