What is the role of the assessor when an organization fails to meet legal requirements for tax exemption?

The role of the assessor in situations where an organization fails to meet the legal requirements for tax exemption is to deny the exemption and remove the property from tax-exempt status. This is essential because tax exemptions are not granted automatically; they require ongoing compliance with specific criteria established by law.

If an organization is found to be non-compliant, the assessor must take appropriate action to ensure that the property is taxed appropriately, reflecting its actual use. This includes formally denying the tax exemption status, which typically involves an assessment process to determine the property's eligibility. Consequently, the property will then be subject to regular property tax assessments, ensuring fairness and compliance with tax laws.

This approach helps maintain the integrity of the tax system by ensuring that only eligible organizations benefit from tax-exempt status, thereby safeguarding public revenues.