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...]

Proceed with Caution, Part XIII (March 2014): Legislature expands Indiana’s burden of proof statute for property tax appeals

Proceed with Caution, Part XIII (March 2014): Legislature expands Indiana’s burden of proof statute for property tax appeals

The Indiana General Assembly last week passed legislation amending the burden of proof statute in property tax appeals.  The statute, Ind. Code § 6-1.1-15-17.2, assigns the burden of proof to the assessor where the disputed property’s assessment has increased by more than 5% over the prior year’s value.  The law … [Read more...]

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...]

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...]