Proceed With Caution, Part XII (Indiana Board of Tax Review property tax rulings – December 2013): shifting burden of proof; evidence of settlement discussions rejected; no jurisdiction over penalties; admission of misc. exhibits

Proceed With Caution, Part XII (Indiana Board of Tax Review property tax rulings – December 2013): shifting burden of proof; evidence of settlement discussions rejected; no jurisdiction over penalties; admission of misc. exhibits

Non-existent barn’s assessment eliminated; proof of settlement discussions rejected.  Popejoy v. Cass County Assessor, Pet. No. 09-017-10-1-1-00013 (December 5, 2013) (March 1, 2010 assessment date) [Small Claims Docket].  Popejoy challenged the assessment of a residential property, arguing that part of the land … [Read more...]

Non-profits may be able to find “lost” Indiana property tax exemptions

Non-profits may be able to find “lost” Indiana property tax exemptions

Non-profit corporations in Indiana are not automatically exempt from tax on the property – either real (land and buildings) or personal (furniture and fixtures, machinery and equipment) – that they own or use.  A non-profit cannot rely solely upon its status as a 501(c)(3) organization or upon the fact that it … [Read more...]

Owner, Beware! When Assessors Seek Business Income Information

Owner, Beware! When Assessors Seek Business Income Information

Is it appropriate for a tax assessor to use business income information to determine taxable value?  I address this question in the January 2014 issue of Commercial Property Executive.  The article can be viewed here. … [Read more...]

Indiana Property Tax – Commercial space leased to University exempt; ATV park taxable

Indiana Property Tax – Commercial space leased to University exempt; ATV park taxable

In a pair of decisions issued last month, the Indiana Board of Tax Review granted a property tax exemption for space leased by Purdue University, but it denied a request to exempt an “ATV park.” Off the Bucket list.  In REIN Warsaw Associates, LP v. Kosciusko County Assessor, Pet. Nos. 43-032-11-2-8-00001 and … [Read more...]

Indiana Board of Tax Review denies property tax exemption for residential property rented by Church as part of its ministry

Indiana Board of Tax Review denies property tax exemption for residential property rented by Church as part of its ministry

In Living Word of God Ministries v. Allen County Assessor, Pet. No. 02-074-11-2-8-00002 (October 8, 2013) (March 1, 2011 assessment), a Church claimed that properties which it acquired, cleaned up and planned to build homes on should be 100% exempt.  According to the Church:  “The [Church] will sell the properties … [Read more...]

Indiana Assessor defended her property tax valuation of woodland as excess residential, not agricultural; Court would not reweigh the evidence

Indiana Assessor defended her property tax valuation of woodland as excess residential, not agricultural; Court would not reweigh the evidence

In Kildsig v. Warrick County Assessor (October 8, 2013), the Owner challenged the March 1, 2009 assessment of his property, which included 12.648 acres of land, his residence, two pole barns, a lake, and just over 11 acres of woods.  He claimed that 11.648 acres should have been classified as agricultural land, … [Read more...]