Title
Discussion and possible action regarding Complaint for Erroneous Assessment submitted by Tom S. Aldridge II, for Tom S & Mary Kate Aldridge Trust 321/323 W Comanche St Norman. Petition No. 39799, Account No. 18976.
Summary of Discussion Regarding Complaints on Assessments (Tom and Mary Kate Aldridge / Comanche Street Trust):
• The discussion addressed complaints concerning property assessments submitted by Mr. Tom Aldridge and Tom and Mary Kate Aldridge regarding the Comanche Street Trust (Petition #39799, Account #18976).
• Mr. Aldridge apologized for his absence at a previous meeting due to travel issues and thanked the board for rescheduling.
• He requested guidance on how to demonstrate that the properties at 321 and 323 Comanche Street are used for charitable purposes.
• Background:
o The Tom and Mary Kate Aldridge Trust was established in 1996.
o Since its founding, the trust has funded numerous charitable projects and events, with an annual board meeting to oversee activities.
o They provided a letter summarizing charitable activities from the previous year.
• Specific property use:
o The trust previously covered hotel costs for board members attending events in Oklahoma (~$192.90 per night per person; ~$11,000 total for 61 days).
o To reduce costs and improve logistics, the trust built a property on Comanche Street with multiple units:
§ One side is for general use, while the other units accommodate board members and their families.
§ The property hosts meetings, board functions, and game-day gatherings for the family and supported individuals.
• Mr. Aldridge argued that these activities justify the properties’ use as charitable under applicable assessment rules.
• Property Use Clarification:
• 323 Comanche Street is not leased and no one permanently lives there.
• It is furnished and used occasionally for charitable purposes, including as an auction prize bundled with game-day tickets.
• The property hosts board members, volunteers, and guests; appearances may suggest constant occupancy, but actual use is intermittent.
• Tom Aldridge offered to provide utility bills (water, power) to verify actual use.
• Documentation Provided:
• EIN number for the trust.
• Board meeting minutes.
• Letter from the Secretary of State.
• Main Request:
• Mr. Aldridge sought guidance on whether additional actions could be taken by the foundation to change the property tax assessment opinion on the properties at 321 and 323 Comanche Street.
• Overall Purpose:
• To demonstrate that the properties are being used for charitable purposes and justify their tax-exempt status.
Body
Approve