Indiana Board of Tax Review Denies Real Property Tax Exemptions for Early Childhood Educational Facilities for Lack of Proper Certifications

Indiana Board of Tax Review Denies Real Property Tax Exemptions for Early Childhood Educational Facilities for Lack of Proper Certifications

Name: Rainbow Rascals Warsaw, LLC v. Kosciusko County Assessor Date Issued: April 10, 2019 Property Type: Childcare Facility Assessment Year(s): 2015-2018 Point of Interest: Tangible property owned, occupied, or used by a for-profit provider of early childhood education services to children ages 4-5 … [Read more...]

Tax Court shifts burden of proof to Assessor but upholds commercial land assessment based on application of the Indiana Guidelines

Tax Court shifts burden of proof to Assessor but upholds commercial land assessment based on application of the Indiana Guidelines

In Peters v. Boone County Assessor (May 14, 2015), Taxpayers challenged the assessment of land supporting an office building for the March 1, 2010 assessment date.  The land was .16 acre, but the Assessor previously had only assessed one-half of the lot.  Assessing the entire lot doubled the land’s value. Tax … [Read more...]

The Assessment of Common Area Land:  Indiana Tax Court rejects Taxpayers’ Appeals, General Assembly creates a new exemption

The Assessment of Common Area Land: Indiana Tax Court rejects Taxpayers’ Appeals, General Assembly creates a new exemption

Indiana allows taxpayers to correct certain property tax assessment mistakes using a Form 133 Petition for Correction of an Error.  In Muir Woods, Inc. v. Marion County Assessor (June 18, 2015), the Indiana Tax Court held that Taxpayers could not use a Form 133 Petition to correct the assessments of their common … [Read more...]

Indiana Tax Court upholds property tax exemption for early learning center

Indiana Tax Court upholds property tax exemption for early learning center

On April 1, 2015, the Indiana Tax Court in Johnson County PTABOA and Assessor v. KC Propco LLC d/b/a Kindercare Learning Center affirmed the grant of a 100% real property tax educational purpose exemption for property used as an early learning center as of the March 1, 2009 assessment date.  KC Propco was the real … [Read more...]

A Deluge of Dismissals:  Indiana Tax Court dismisses 11 property tax exemption appeals for lack of jurisdiction

A Deluge of Dismissals: Indiana Tax Court dismisses 11 property tax exemption appeals for lack of jurisdiction

When it rains, it pours.  On January 20, the Indiana Tax Court issued eleven rulings dismissing property tax exemption appeals for lack of jurisdiction. Exempt today, gone tomorrow. The appeals involved the same basic facts.  Taxpayers owned multi-family cooperative apartment complexes, which served low-income … [Read more...]

Indiana property tax exemptions: Church permitted to file letter in lieu of application; Trade Association failed to prove split between exempt educational and non-exempt use; conservation group’s 300+ acres of woodlands, lakes and tillable land exempt

Indiana property tax exemptions: Church permitted to file letter in lieu of application; Trade Association failed to prove split between exempt educational and non-exempt use; conservation group’s 300+ acres of woodlands, lakes and tillable land exempt

  Church properly used letter of notification (and not official application) to claim exemption; previously granted exemption rolled forward.   The Indiana Board of Tax Review applied a 100% property tax exemption to a church in Trinity Springs Baptist Church v. Martin County Assessor, Pet. No. … [Read more...]