Avoiding Procedural Pitfalls, Indiana Churches Attain Property Tax Exemptions

Avoiding Procedural Pitfalls, Indiana Churches Attain Property Tax Exemptions

Brent Auberry discusses how Indiana churches in two recent rulings achieved 100% tax exemptions on property they used to further their religious missions.

Indiana law provides several avenues to achieve property tax exemptions for property used to advance religious purposes. In June 2019, The Indiana Board of Tax Review approved application of property tax exemptions to a church and a family-life center. In both cases — New Testament Baptist Church v. Boone County Assessor and First Baptist Church of Lebanon Indiana, Inc. v. Boone County Assessor — a church indisputably owned and used the property to further a religious purpose. In the first case, the county assessor wrongly claimed the church needed proof of its nonprofit status from the Indiana Secretary of State. In the second case, the Indiana Board denied an exemption for one assessment date, as no application had been filed, but it applied exemptions to the two subsequent assessment dates.

The full post can be viewed here.

Image by suzeweinberg.

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