The property in question is identified as Property 1, an apartment building NSHC owns on First Avenue in Nome. Genesis of the disputeIn January 2022, NSHC applied for property tax exemptions for several properties and was denied by the city clerk and by the city’s property assessor. In his decision he wrote that the board of equalization failed to consider if NSHC properties qualify under the charitable purposes exemption. Supreme Court upholds tax exemption rulingIn the August 7 ruling, the Alaska Supreme Court upheld the Superior Court decision that the building is exempt from taxation. The city raised a new argument with the Supreme Court, namely that NSHC charges rent, which it said, makes the property ineligible for tax exemption.