Indiana taxpayers with property that is or may be exempt from real or personal property tax have up to and including April 1 to file an exemption application (the Form 136, with supporting attachments). Exemptions are not...more
On June 29th, the Indiana Tax Court affirmed the Indiana Board of Tax Review’s ruling that land encumbered by a flowage easement did not qualify for a property tax exemption. In Hatke v. Parke County Assessor, taxpayers...more
Indiana property tax exemption applications must be filed on or before April 1, 2021. To grant an exemption, a county’s property tax assessment board of appeals will look at both the physical status and use of a property as...more
The 2020 “short” (non-budget) session of the Indiana General Assembly concluded in March. Following is a summary of two acts addressing various property tax matters that passed. The summary highlights assessment and...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
Name: McClain Museum, Inc. v. Madison County Assessor -
Date Issued: November 7, 2019 -
Property Type: Museum -
Assessment Year: 2014...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
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
In Schilli Leasing, Inc. v. Indiana Dep’t of State Rev., Cause No. 49T10-1306-TA-00054 (Aug. 31, 2017), the Indiana Tax Court denied the public transportation exemption from sales and use tax for purchases of a truck leasing...more
In Merchandise Warehouse Co., Inc. v. Indiana Department of State Revenue (Jan. 11, 2017), the Indiana Tax Court rejected a Taxpayer’s request for a sales tax exemption for certain freezer equipment and the electricity used...more
This is no April Fools’ Day joke. Indiana property tax exemption applications for 2016 are due on or by April 1 — six weeks earlier than in previous years. If an exemption application is not properly and timely filed, the...more
Electricity used by Qdoba Mexican Restaurants to keep food warm before final preparation and sale was found exempt from sales tax by the Indiana Tax Court. On June 23, 2015, the Indiana Tax Court in Aztec Partners, LLC v....more
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...more
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...more
A Hoosier Homeowners’ Association was denied a property tax exemption because it failed to show that it was established for the purpose of retaining and preserving its land and water for their natural characteristics....more
When it rains, it pours. On January 20, the Indiana Tax Court issued eleven rulings dismissing property tax exemption appeals for lack of jurisdiction....more
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...more
What happens to a property tax exemption when a nonprofit sells its building to an entity that will use it for a non-exempt purpose? As of July 1, 2014, and extending through 2015, the new owner will owe property tax on the...more
In Housing Partnerships, Inc. v. Tom Owens, Bartholomew County Assessor, Pet. No. 49T10-1005-TA-23 (June 6, 2014), Taxpayer owned several individual homes, duplexes and small apartment buildings. The properties were rented...more
A longstanding exemption is denied. In Washington Park Cemetery Association, Inc. v. Marion County Assess et al., Cause No. 49T10-1404-TA-10, the non-profit Association owned a cemetery, mausoleum and crematory complex in...more
On March 18, 2014, the Indiana Tax Court clipped the wings of the Fraternal Order of Eagles #3988, affirming the denial of a property tax exemption for its lodge in Mooresville as of the March 1, 2006 assessment date. In...more