Taxpayers in Indianapolis and Marion County, Indiana, may be in for an unpleasant surprise when property tax bills are mailed out in the coming days. Based on assessment data available on the Marion County Assessor’s website,...more
A taxpayer does not have to be a non-profit corporation for its property to qualify for Indiana’s charitable purposes exemption. The Indiana Board of Tax Review confirmed this in a final determination issued on November 9,...more
Reports should “set out the main points in a series of short, crisp paragraphs. . . . Let us not shrink from using the short expressive phrase, even if it’s conversational.” Winston Churchill (as quoted in The Splendid and...more
Name: CVS Corporation #2519-01 v. Lake County Assessor and CVS Corporation #0434-01 v. Lake County Assessor -
Date Issued: May 22, 2020 -
Property Type: Retail pharmacy -
Assessment Years: 2007 – 2014, 2012 – 2016...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
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
On May 24, 2018, the Indiana Tax Court in Switzerland County Assessor v. Belterra Resort Indiana, LLC partially reversed the Indiana Board of Tax Review, ordering a further reduction to the values of its hotel, riverboat...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
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
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
In Alvarado v. Lake County Assessor (Aug. 5, 2015), the Indiana Board of Tax Review considered a number of procedural and evidentiary issues in ruling on the 2012 assessment appeal for a residential property....more
On September 9, 2015, the Indiana Tax Court upheld the Indiana Board of Tax Review’s decision affirming an assessor’s residential land valuation. In Cooper v. Allen County Assessor, Homeowners argued that the March 1, 2012,...more
In a pair of related decisions issued July 2, 2015, the Indiana Tax Court once again emphasized that it will not reweigh the evidence on appeal from the final determinations of the Indiana Board of Tax Review....more
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...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
A 5%+ assessment increase is “aberrational” where the property has not substantially changed year-to-year, so the Assessor carries the burden of proof. I have previously posted about Indiana’s adoption of a burden-shifting...more