On March 19, 2020, Indiana Governor Eric Holcomb issued Executive Order 20-05. Section 6(B) of the Order states...more
The annual exercise of filing real and personal property tax exemption applications is once again upon Indiana taxpayers, as the April 1 deadline for these applications draws near. If an application is required and not filed,...more
Assessor had spent little time with limited discovery prosecuting case -
Name: Marion County Assessor v. Stutz Business Center, LLC -
Date Issued: August 30, 2019 -
Property Type: Vacant land -
Assessment Years:...more
Name: Purdom v. Knox County Assessor, Knox County Property Tax Assessment Board of Appeals, and Indiana Board of Tax Review -
Date Issued: Feb. 11, 2020 -
Property Type: Single-family residence -
Assessment Date:...more
Name: CVS Corporation v. Elkhart County Assessor
Date Issued: December 9, 2019 -
Property Type: Retail pharmacy -
Assessment Years: 2012 – 2015...more
Name: Sheerin v. LaPorte County Assessor -
Date Issued: December 11, 2019 -
Property Type: Vacant lot -
Assessment Year: 2015...more
Name: Hebron-Vision, LLC v. Porter County Assessor -
Date Issued: October 28, 2019 -
Property Type: 80-unit apartment complex -
Assessment Years: 2012-2015...more
In Guthrie v. Clark County Assessor (August 13, 2019), Taxpayer challenged the 2018 assessment of her home, pole barn and other improvements before the Indiana Board of Tax Review....more
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...more
Name: Madison County Assessor v. Sedd Realty Company -
Date Issued: May 22, 2019 -
Property Type: Shopping Center -
Assessment Dates: 2009-2012...more
Name: Wigwam Holdings LLC v. Madison County Assessor -
Date Issued: May 8, 2019 -
Property Type: 220,000 SF building, including a natatorium, auditorium and 8,996 seat basketball facility...more
Last week I spoke at a seminar regarding recent developments involving Indiana property tax appeal procedures. Following are summaries of various rulings of the Indiana Board of Tax Review (“IBTR”) involving the burden of...more
The Indiana General Assembly concluded its 2019 legislative session last week, and several bills that passed address Indiana property tax issues, both procedural and substantive. Below is a high level summary of several...more
Case Name: Marinov and Marinova v. Tippecanoe County Assessor -
Date Issued: February 20, 2019 -
Property Type: Single-family residence...more
In Marion County Assessor v. Stutz Business Center, LLC (January 11, 2019), Owner fell short in its effort to cut short an appeal by a County Assessor challenging the Owner’s voluntary withdrawal of its 2012 to 2014 real...more
Name: Garrett LLC v. Noble County Assessor -
Date Issued: September 24, 2018 -
Property Type: Former foundry with environmental contamination...more
Name: L&R Enterprises, LLC v. Hancock County Assessor -
Date Issued: July 2, 2018 -
Property Type: Restaurant (freestanding, approximately 5,500 sq. ft.)...more
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. ...more
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. ...more
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...more
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...more
By statute, a variety of property types are assessed based on specific approaches to value – in some cases, at the lowest value indicated by a number of valuation approaches. Apartments are one such property type and, as...more
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...more
Every odd year, Colorado reassesses real property for a two-year period. This year, we are seeing huge increases in property tax values across the state and especially in the Denver/Boulder areas. The value increases are...more
The Tax Court in Hamilton Square Investment, LLC v Hamilton County Assessor (Oct. 5, 2016) explained, “Indiana’s property tax caps provide taxpayers with credits against their Indiana property tax liabilities” and the “amount...more