2018 Indiana Property Tax Exemption Applications Due Soon; Preserving Historical Buildings An Exempt Charitable Purpose

2018 Indiana Property Tax Exemption Applications Due Soon; Preserving Historical Buildings An Exempt Charitable Purpose

The Indiana property tax filing season is upon us, with Form 136 exemption applications for the January 1, 2018 assessment date due by April 1st for taxpayers wishing to claim exemptions for real and personal property.  Whether an application is due is a fact specific inquiry, depending in part on the property, …

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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 …

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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 …

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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 …

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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 …

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Prescription for success:  Indiana Tax Court again affirms property tax reduction for retail property used as CVS

Prescription for success: Indiana Tax Court again affirms property tax reduction for retail property used as CVS

On May 25, 2017, the Indiana Tax Court affirmed the assessment reduction for a 10,800 square foot retail store used as a CVS in Monroe County.  In Monroe County Assessor v. SCP 2002 E19 LLC 6697 a/k/a CVS 6697-02, the Tax Court considered an appeal by the Assessor for the 2007 to 2013 tax years.  The Indiana …

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