Indiana Tax Court Affirms 81% Charitable Purposes Exemption for Mental Health Facility

Indiana Tax Court Affirms 81% Charitable Purposes Exemption for Mental Health Facility

On December 8th, the Indiana Tax Court in Starke County Assessor v. Porter-Starke Services, Inc. upheld a charitable purposes exemption applied to a medical building as of the March 1, 2015 assessment date.  Taxpayer operated a community mental health center (CMHC), which was certified by the Indiana Family and …

[Read more...]

Indiana Tax Court Breathes New Life into Ministry’s Property Tax Exemption Appeal

Indiana Tax Court Breathes New Life into Ministry’s Property Tax Exemption Appeal

The Indiana Tax Court in Lake County Trust Co., Trust No. 6 v. St. Joseph County Assessor on October 17th reversed the dismissal of an exemption appeal by a 501(c)(3) non-profit, Flowers for Heaven, Inc., operating a pro-life ministry in South Bend for the 2013 assessment date.  The Ministry filed an exemption …

[Read more...]

Ind. Court Clarifies that Burden of Proof in Unemployment Tax Successorship Cases is on Government

Unemployment insurance in Indiana, like virtually all states, is financed by a tax on employers.  The employer contributions are charged proportionally against an employer’s experience account: the greater the number of unemployment claims, the more that employer must contribute to the unemployment fund.  Each …

[Read more...]

Understanding Property Tax Delinquency in Indiana Law

Understanding Property Tax Delinquency in Indiana Law

What happens if an Indiana property owner fails to pay property tax? If this is a persistent failure, the property owner will be subject to sanctions under Indiana Code §§ 6-1.1-24 and 25 et seq. The ultimate sanction — the “death penalty” — includes sale of the property at a tax sale, where title will …

[Read more...]

Purchases of Truck Leasing Company not exempt from Indiana Sales and Use Tax under Public Transportation Exemption

Purchases of Truck Leasing Company not exempt from Indiana Sales and Use Tax under Public Transportation Exemption

  In Schilli Leasing, Inc. v. Indiana Dep’t of State Rev., Cause No. 49T10-1306-TA-00054 (Aug. 31, 2017), the Indiana Tax Court denied the public transportation exemption from sales and use tax for purchases of a truck leasing company.  The Leasing Company acquired vehicles which it then leased to …

[Read more...]

Delaware Court unlocks opportunities to reduce property tax burden

Delaware Court unlocks opportunities to reduce property tax burden

Reducing property tax assessments can be challenging under the best of circumstances, and distinctions between state tax systems make minimizing that burden across a commercial or industrial portfolio especially daunting.  Delaware's property tax regime is amongst the most difficult systems in the United …

[Read more...]