{"id":35940,"date":"2025-11-05T05:29:12","date_gmt":"2025-11-05T05:29:12","guid":{"rendered":"https:\/\/www.newsbeep.com\/us-tx\/35940\/"},"modified":"2025-11-05T05:29:12","modified_gmt":"2025-11-05T05:29:12","slug":"iowa-youth-athletic-foundation-challenges-19m-tax-assessment-in-court","status":"publish","type":"post","link":"https:\/\/www.newsbeep.com\/us-tx\/35940\/","title":{"rendered":"Iowa Youth Athletic Foundation challenges $19M tax assessment in court"},"content":{"rendered":"<p>\n\t\t\t\t\t\tThe owner of a sports complex that opened this spring in Waukee is suing Dallas County. Iowa Youth Athletic Foundation claims the Dallas County Assessor and County Board of Review wrongfully deemed the property to be not exempt from property taxes. Back in April, the Kettlestone Central Sports Complex opened at 2045 SE Glacier Trail and 2055 SE Glacier Trail, east of Grand Prairie Parkway and north of Ashworth Drive. It hosts 12 basketball courts that can be converted into 18 volleyball courts. The sports complex is a part of the overall Kettlestone Development, which involves retail, commercial and residential space. According to a lawsuit filed by attorneys representing IYAF, the organization learned in April from the Dallas County Assessor that the complex\u2019s property is not tax-exempt. It was also stated that the assessed value is $19,238,110. Shortly after learning this, IYAF says it filed a petition with the Dallas County Board of Review, appealing \u201cthe Assessor\u2019s denial of the property tax exemption and the assessed value.\u201d A few weeks later, the lawsuit claims the Board of Review affirmed the Assessor\u2019s decision that \u201cthe Kettlestone Complex was not exempt and valued at over $19 million.\u201dIn the lawsuit, it\u2019s stated that \u201cIowa Youth will have no choice but to either (a) liquidate the property to a for-profit entity, or (b) substantially decrease the number of children it serves while substantially increasing the fees it charges for various services and events.\u201dIn July, a temporary injunction was filed \u201cagainst the assessment, accrual, and collection of property taxes on the Kettlestone Complex be entered during the pendency of this action.\u201dDuring Monday night\u2019s City Council meeting, Waukee city leaders voted for a solution that could help IYAF. According to the city administrator, Brad Deets, in 2023, when the city worked with the developer of the entire Kettlestone project, the city anticipated that the basketball facilities would be considered tax-exempt based on the developer\u2019s other projects throughout the state of Iowa. Deets says on Monday night, the city recognized the fact that there was value that would be generated from the basketball facilities.  \u201cThe intent behind that is that the city would share in that additional revenue that\u2019s coming directly from that developer back to them, to make up for some of those property taxes that they would now have to pay based upon being non-tax-exempt,\u201d said Deets. KCCI reached out to the Dallas County Assessor\u2019s Office. An attorney responded, saying, \u201cWe have advised our client not to comment on this case while the litigation is pending.\u201dKCCI also reached out to an attorney representing IYAF and received the following statement from Dickson Jensen, the president of the organization: &#8220;Iowa Youth Athletic Foundation (IYAF) has a decades-long track record of providing life-changing opportunities to Iowa children and promoting amateur athletics, including at two facilities in Ames that are exempt from property taxes under Iowa law.   IYAF is proud of the Kettlestone Central Sports Complex that it developed in Waukee, which will be used to accomplish IYAF\u2019s charitable mission similar to the Ames facilities.  We were shocked and disappointed to receive the Dallas County Assessor\u2019s decision to deny a property tax exemption, which will be a fatal blow to IYAF\u2019s investment in Waukee and will threaten Waukee\u2019s goal of developing the area surrounding the IYAF complex.  Given what is at stake for children who will benefit from IYAF\u2019s programs, we had no choice but to file a lawsuit to challenge the Assessor\u2019s baseless denial of the property tax exemption.&#8221;In the lawsuit, the organization also says the assessed value of the complex is excessive and should be reduced. Within the court documents, IYAF says it takes no issue with the decision to value the land associated with the Kettlestone Complex at $4.9 million. The lawsuit claims the valuation does not reflect the complex\u2019s \u201cactual value\u201d or the property\u2019s \u201cfair and reasonable market value.\u201d\u00bb Subscribe to KCCI&#8217;s YouTube page\u00bb Download the free KCCI app to get updates on the go: Apple | Google Play\n\t\t\t\t\t<\/p>\n<p>\t\t\t\t\t\tWAUKEE, Iowa \u2014 \t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<p>The owner of a sports complex that opened this spring in Waukee is suing Dallas County. Iowa Youth Athletic Foundation claims the Dallas County Assessor and County Board of Review wrongfully deemed the property to be not exempt from property taxes. <\/p>\n<p>Back in April, the Kettlestone Central Sports Complex opened at 2045 SE Glacier Trail and 2055 SE Glacier Trail, east of Grand Prairie Parkway and north of Ashworth Drive. It hosts 12 basketball courts that can be converted into 18 volleyball courts. <\/p>\n<p>The sports complex is a part of the overall Kettlestone Development, which involves retail, commercial and residential space. <\/p>\n<p>According to a lawsuit filed by attorneys representing IYAF, the organization learned in April from the Dallas County Assessor that the complex\u2019s property is not tax-exempt. It was also stated that the assessed value is $19,238,110. Shortly after learning this, IYAF says it filed a petition with the Dallas County Board of Review, appealing \u201cthe Assessor\u2019s denial of the property tax exemption and the assessed value.\u201d A few weeks later, the lawsuit claims the Board of Review affirmed the Assessor\u2019s decision that \u201cthe Kettlestone Complex was not exempt and valued at over $19 million.\u201d<\/p>\n<p>In the lawsuit, it\u2019s stated that \u201cIowa Youth will have no choice but to either (a) liquidate the property to a for-profit entity, or (b) substantially decrease the number of children it serves while substantially increasing the fees it charges for various services and events.\u201d<\/p>\n<p>In July, a temporary injunction was filed \u201cagainst the assessment, accrual, and collection of property taxes on the Kettlestone Complex be entered during the pendency of this action.\u201d<\/p>\n<p>During Monday night\u2019s City Council meeting, Waukee city leaders voted for a solution that could help IYAF. According to the city administrator, Brad Deets, in 2023, when the city worked with the developer of the entire Kettlestone project, the city anticipated that the basketball facilities would be considered tax-exempt based on the developer\u2019s other projects throughout the state of Iowa. <\/p>\n<p>Deets says on Monday night, the city recognized the fact that there was value that would be generated from the basketball facilities.  <\/p>\n<p>\u201cThe intent behind that is that the city would share in that additional revenue that\u2019s coming directly from that developer back to them, to make up for some of those property taxes that they would now have to pay based upon being non-tax-exempt,\u201d said Deets. <\/p>\n<p>KCCI reached out to the Dallas County Assessor\u2019s Office. An attorney responded, saying, \u201cWe have advised our client not to comment on this case while the litigation is pending.\u201d<\/p>\n<p>KCCI also reached out to an attorney representing IYAF and received the following statement from Dickson Jensen, the president of the organization: <\/p>\n<p>&#8220;Iowa Youth Athletic Foundation (IYAF) has a decades-long track record of providing life-changing opportunities to Iowa children and promoting amateur athletics, including at two facilities in Ames that are exempt from property taxes under Iowa law.   IYAF is proud of the Kettlestone Central Sports Complex that it developed in Waukee, which will be used to accomplish IYAF\u2019s charitable mission similar to the Ames facilities.  We were shocked and disappointed to receive the Dallas County Assessor\u2019s decision to deny a property tax exemption, which will be a fatal blow to IYAF\u2019s investment in Waukee and will threaten Waukee\u2019s goal of developing the area surrounding the IYAF complex.  Given what is at stake for children who will benefit from IYAF\u2019s programs, we had no choice but to file a lawsuit to challenge the Assessor\u2019s baseless denial of the property tax exemption.&#8221;<\/p>\n<p>In the lawsuit, the organization also says the assessed value of the complex is excessive and should be reduced. Within the court documents, IYAF says it takes no issue with the decision to value the land associated with the Kettlestone Complex at $4.9 million. The lawsuit claims the valuation does not reflect the complex\u2019s \u201cactual value\u201d or the property\u2019s \u201cfair and reasonable market value.\u201d<\/p>\n<p>\u00bb <a href=\"https:\/\/www.youtube.com\/@KCCI\" rel=\"nofollow noopener\" target=\"_blank\">Subscribe to KCCI&#8217;s YouTube page<\/a><\/p>\n<p>\u00bb Download the free KCCI app to get updates on the go: <a href=\"https:\/\/go.skimresources.com\/?id=109350X1567025&amp;url=https%3A%2F%2Fapps.apple.com%2Fus%2Fapp%2Fkcci-8-news-des-moines%2Fid505215818&amp;sref=https%3A%2F%2Fwww.kcci.com%2Farticle%2Fwaukee-sports-complex-tax-lawsuit%2F69255738&amp;xcust=undefined\" rel=\"nofollow noopener\" target=\"_blank\">Apple<\/a> | <a href=\"https:\/\/play.google.com\/store\/apps\/details?id=com.hearst.android.kcci&amp;hl=en_US&amp;gl=US\" rel=\"nofollow noopener\" target=\"_blank\">Google Play<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"The owner of a sports complex that opened this spring in Waukee is suing Dallas County. Iowa Youth&hellip;\n","protected":false},"author":2,"featured_media":35941,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[22764,8388,22750,22761,102,581,22751,22752,104,103,22753,22754,22759,22755,1932,10970,1827,2447,22757,22760,22758,22763,22762,22756],"class_list":["post-35940","post","type-post","status-publish","format-standard","has-post-thumbnail","category-dallas","tag-assessor","tag-attorney","tag-brad-deets","tag-city-administrator","tag-dallas","tag-dallas-county","tag-dallas-county-assessor","tag-dallas-county-board-of-review","tag-dallas-headlines","tag-dallas-news","tag-dickson-jensen","tag-iowa-youth-athletic-foundation","tag-iyaf","tag-kettlestone-central-sports-complex","tag-lawsuit","tag-monday-night","tag-organization","tag-property","tag-property-tax-exemption","tag-sport-complex","tag-sports-complex","tag-tax-exemption","tag-value","tag-waukee"],"_links":{"self":[{"href":"https:\/\/www.newsbeep.com\/us-tx\/wp-json\/wp\/v2\/posts\/35940","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.newsbeep.com\/us-tx\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.newsbeep.com\/us-tx\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.newsbeep.com\/us-tx\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.newsbeep.com\/us-tx\/wp-json\/wp\/v2\/comments?post=35940"}],"version-history":[{"count":0,"href":"https:\/\/www.newsbeep.com\/us-tx\/wp-json\/wp\/v2\/posts\/35940\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.newsbeep.com\/us-tx\/wp-json\/wp\/v2\/media\/35941"}],"wp:attachment":[{"href":"https:\/\/www.newsbeep.com\/us-tx\/wp-json\/wp\/v2\/media?parent=35940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.newsbeep.com\/us-tx\/wp-json\/wp\/v2\/categories?post=35940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.newsbeep.com\/us-tx\/wp-json\/wp\/v2\/tags?post=35940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}