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, … [Read more...]
Indiana Tax Court Affirms 81% Charitable Purposes Exemption for Mental Health Facility
December 28, 2017 Leave a Comment
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
December 28, 2017 Leave a Comment
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...]
Understanding Property Tax Delinquency in Indiana Law
October 2, 2017 Leave a Comment
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 be issued … [Read more...]
Delaware Court unlocks opportunities to reduce property tax burden
September 1, 2017 Leave a Comment
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 States, … [Read more...]
Prescription for success: Indiana Tax Court again affirms property tax reduction for retail property used as CVS
June 30, 2017 Leave a Comment
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 Board … [Read more...]