[{"_1":2,"_87":-5,"_88":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6205044,"mediaKeyId","3777196-bee59d9b4e244b8d6314d0c06ed0a3aa","parentId",3777196,"title","Board hears Sequoia House Foundation owner’s request for full tax-exempt status at owner-occupied property","audioSeconds",1098,"startMs",3106000,"endMs",4204000,"viewUrl","/Search/View?dp=1&key=3777196-bee59d9b4e244b8d6314d0c06ed0a3aa&start=3106&end=4204","thumbnailUrl","https://assets.pipeline.soar.com/3777196-bee59d9b4e244b8d6314d0c06ed0a3aa/thumbnail_3106000.jpg","articleUrl","/articles/6205044/Oklahoma-County/Oklahoma/Board-hears-Sequoia-House-Foundation-owners-request-for-full-tax-exempt-status-at-owner-occupied-property","mediaUrl","https://secure.pipeline.soar.com/6205044-d7e10b618b8a063809e4235f84deec88/orig.mp4?Expires=1771011420&Signature=UBOKu~Al27dPyWNXAqcvsLqBi2Tc1P8OdoeYsrvKzraqa46QgRAy7txRUeDm7M6bg~ikv15-JQj8h9TTZCpHOzr7JJtJQSD713NaGCjvOx2IqQHzeF6FvRgibKjNunyxvKGrGHfgq01BChrKpnWu1DxjOFSdPnWcrN6z1YzMcnBP8B5xx54nmaLW-PASvfzgpWnLrCjTQDJWH3JzsTU4KwBpGPJKrDM-6x5pFzKVhbXYnh6EZQuNauj4NqPXECP4GW2VvO-dnCGz8JF6fuYvllGTnEDnWS1RysyfhC5ALewkCZB5~YLrjYOrTVPvLf8OtdEr9mAjeZyWbOMsRKEc1Q__&Key-Pair-Id=KUT5TJCACFTXG","author","Oklahoma County, OK","date","2025-06-12T00:33:58.383Z","article","The Oklahoma County Board of Equalization heard an application June 10 from the Sequoia House Foundation seeking full ad valorem tax exemption for a single-family residence at an address provided in the application (transcript reference: 6516 South Villa Avenue).

Applicant Background: The applicant, identified in the record as Mr. Nelson, told the board he founded Sequoia House Foundation, a 501(c)(3), and said the house is the organization’s main headquarters and he also lives there. “This is the main headquarters of all operations for the Sequoia House Foundation, and it will remain that way,” he said. The applicant described outreach services including laundry and shower access and referral-based sober-living support; he noted prior grant support, saying the organization received Walmart Foundation grants in 2015–2016.

Assessor’s position and legal standard: Jennifer, an assessor-office reviewer, told the board she received the application but could not find independent public information about the organization and that some required documentary evidence arrived after the application. “So just merely having a 501(c)(3) for your organization does not automatically exempt you,” she said, summarizing state law and case law that require property to be used exclusively and directly for charitable purposes to qualify for exemption. Jennifer also noted a homestead filing: “In 2023, he did apply for homestead on the property,” and that the assessor’s use field on the application listed the property as a residence.

Applicant response: The applicant told the board the model for the program is referral-only and not publicly advertised to avoid unsolicited visitors. He said he lives in the house and operates the nonprofit there; he also said he serves on the governor’s council on homelessness in a lived-experience seat. “I found this nonprofit organization that is a 501(c)(3) organization in 2014 ... My hope is to to grow into a sober living environment,” he told the board.

Board discussion and next steps: Board members and assessor staff discussed legal precedent and the possibility of prorating an exemption if part of the property were shown to be used exclusively for charitable purposes. A board member noted precedent for prorating exemption by portion of a structure in past cases. The assessor’s office representative said it had denied the application because the use was documented as a residence and evidence of exclusive charitable use was not established in the file.

No final action was taken. The hearing was closed and the board said it would notify the applicant in writing of its determination after reviewing the record.","mediaType","Video","parentTitle","BOE Special Meeting 06/10/2025","oneSentenceSummary","An applicant seeking full ad valorem exemption for a nonprofit-run program headquartered at a residence presented outreach activities and funding history; assessor staff said the application lacked evidence of exclusive charitable use and the property had an existing homestead filing.","taxTitle","Oklahoma County, Oklahoma","taxId",2676,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6205049,"Oklahoma County board to rule Friday on Summit Drive homeowner’s appraisal dispute over detached structure",1785,324000,2109000,"/Search/View?dp=1&key=3777196-bee59d9b4e244b8d6314d0c06ed0a3aa&start=324&end=2109","https://assets.pipeline.soar.com/3777196-bee59d9b4e244b8d6314d0c06ed0a3aa/thumbnail_324000.jpg","/articles/6205049/Oklahoma-County/Oklahoma/Oklahoma-County-board-to-rule-Friday-on-Summit-Drive-homeowners-appraisal-dispute-over-detached-structure","https://secure.pipeline.soar.com/6205049-01b449adc6cf51ea3736396f64f7e3b9/orig.mp4?Expires=1771011419&Signature=HtaVYvVVytBt4CzlhSg3tPm92kIjyAHYzM6qXw47PLPos6ABEFAPrC5lDYwfxsKtbc0vPr8c0nHGwnYOgRTs4zhlPjiTlHkNsPwEb3Qmyz6MO2Gysf4Iq1SChbAnkdY96-PHw4OYsrIIruQsnxU6oIYumFYQAVUizYirU-pBLTei8ZNlNI5S2KBAGIgf26sCmGzxhZkR45eKPsNNF~xMVFcQWGKKNqcQ3JYlR9Dt4W1lFtkNKnImM~04NA5LZf7kl4RjN~9ymW9~2HkYLy93bjG33iWsAUwdw8VqlQMz7aT48rKkCWr1~U2fhJV5q97C8CQ0dWExbkjfDZ138u0frQ__&Key-Pair-Id=KUT5TJCACFTXG","Eleanor Thompson, chair of the Oklahoma County Board of Equalization, opened an appellate hearing June 10 on a property valuation dispute for a home identified in county records as 2401 Summit Drive in Edmond.

The homeowner, Darlene Napp, told the board she believes the fair-market value should be about $440,000 based on a 2021 professional appraisal and that a recently added 600-square-foot outbuilding was misclassified as a detached garage. “I think it should be around 440,000, which that was appraised at by a professional appraiser plus the 21,000 off for the option,” Napp said.

Why it matters: The board must determine fair-market value as of Dec. 31, 2024; that determination affects assessed market value and therefore the taxable base. Thompson told the caller, “This is an appellate review, which means, we're we will consider any evidence you wanna give us that you gave to the assessor in your informal hearing. We're gonna meet on Friday. We don't decide today. We'll be on Friday, and we'll make our decision, and you will be notified by mail.”

Assessor staff and the county’s appraiser described field findings that led to the assessor’s current market valuation. Michael, an assessor office representative, said the assessor’s office reduced the 2025 market value from an initial $644,500 to $520,500 after a field check that noted roof, electrical and structural issues. He also explained adjustments to the new-construction value for the outbuilding: “The original taxable value on the property was $5.11 $9.58. So when we lowered the, market value to $52,500, because of the new construction value being lowered, the taxable value was also lowered to 490,358.” He added that the assessor’s office had reduced the new-construction value from $43,500 to the permit value of $21,900 after reviewing documentation provided by the homeowner.

The homeowner’s central complaints were (1) that county staff gave inconsistent guidance during pre-construction calls about whether the outbuilding would be classified as a detached garage or an outbuilding, and (2) that comparable properties in the neighborhood with larger outbuildings are classified differently. Napp described conversations with assessor staff and a contractor about slab thickness and use: “When we talked to him, even he had even said a 0 turn lawnmower shouldn't even go on top of it,” and she emphasized the structure was not intended for vehicle storage.

Assessor staff said the exterior finish and appearance contributed to the current classification: “The exterior is the same as the house itself. And because of, I guess, HOA rules, they couldn't have the original structure of the touch shed stay the way that it was originally constructed, so they had to do a bridal exterior around the, structure. And based on the, appearance of it, that's not what you would call a typical outbuilding,” Michael said.

The board and assessor staff also discussed homestead cap rules and how added construction affects the taxable limit. Michael explained the county’s limitation: “Yes. You do have close debt exemption on your property, and you do go up 3% every year. That is a that is the cap at 3%. But anytime you make valued improvements to your property, the cap comes off because you gotta factor in the new construction value of the property.” Another board member clarified: “The cap is not actually list, lifted. The cap is still in place, or we, like, refer to it as limitation. But there is an additional value to that for the new construction.”

No final ruling was made at the hearing. Thompson closed the hearing by reiterating the board’s scope: “The board of equalization only concerns itself with fair market value, not taxable value. ... on Friday when we make our decision, we will be looking at whether the fair market value of your house as it stands today is 520,500 or whether it is 440,000 or something in between. That's what we're gonna decide. And you will get notice in writing ... to what our decision was.”

The board will issue its written decision by mail after its Friday meeting. The hearing record includes the homeowner’s documentation, the assessor’s field report, the permit value, and comparable-sales data the assessor used to support the $520,500 value.","A homeowner disputed a $520,500 fair-market valuation and the assessor’s classification of a 600-square-foot outbuilding as a detached garage. The Board of Equalization heard testimony and will issue a written decision later in the week.","actionData","errors"]

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Board hears Sequoia House Foundation owner’s request for full tax-exempt status at owner-occupied property

Oklahoma County board to rule Friday on Summit Drive homeowner’s appraisal dispute over detached structure