Thank you.

Okay, we'll go ahead and start the meeting, the Peter Boa meeting for August 23rd.

First order of business, I guess we need to introduce ourselves.

Does that make sense?

I start I'm Joe O'Connor, the county assessor.

I'm the non-voting member on the Peterboa.

Greg.

Uh Greg Rath now.

Kathy Gould.

Steve Adammy, President.

Bride Barton.

Okay.

National business is a minutes from last month.

Um you have three of you here, so you can't vote.

Gotcha.

Okay.

I'll make a motion except minutes from last month.

I'll second.

See you none on all fair say aye.

Aye.

Aye.

I guess eyes have it.

So that's some guests.

Do we want to we want to start with the Hovey Street?

Is that all right, Gabe?

Because that's not they're not showing up, it's more the board or our office discussing it.

Missy, what's that parcel number?

It is 806 4105.

It's just on the front page of your agenda under other business.

They have a 2024 appeal.

Um that what they withdrew because they were told the property was exempt.

Okay.

So you might remember.

Do you need to do Gabby to introduce some tell?

No.

Probably.

Gabe Deaton, I'm the director of assessment.

Okay.

So you might remember they filed an exemption for 2021 that you denied.

Okay.

Um our advice to them was we we can't get to that.

You know, because of an ownership timeliness issue.

Um, but if you file an objective appeal, we may be able to adjust the value because this place is run down.

It's not habitable.

Uh miss, you were out there.

It's yes, I mean it's it's uh I was gonna go.

I mean it looks like a teardown, you know.

Actually, I can put up uh the pictures from it because I did upload the pictures.

So church.

No.

Well it was a school.

It was an old charter school that paid taxes was not the right person.

So they were kind of given the property in a sense the the charter school listed it for I don't know, half million dollars or somewhere in that neighborhood.

It sat on the market, and the church approached the school, and the deal was struck that the church paid ten thousand dollars and took title to this property.

Um so tax they assume taxes and all liabilities and cumrances with that uh purchase price.

And you know, people have ripped all the it basically needs all new electoral, all the age facts.

I mean millions.

At least a million dollars to get it back to turn you know and have it, I guess.

But so we're recommending based on the condition of the property.

We have the value down to you have it pulled up.

I do have it pulled uh we're looking at the 26 year no the 20, the appeal 2024.

Yeah, they're unless I was on the wrong one.

I was on the wrong one, I guess.

It's the 2024 that's withdrawn.

Oh, uh 476,100.

So um it basically cuts it in half, but it is in the tax sale, so it's kind of time sensitive.

We're taking the building from 797,200 to 200,000.

Are they uh with your decision?

No, they're not they're not and it's not approaching the actual market value.

I mean, this is just objective changes we can make.

I mean, here's they had a fire in there.

Uh the they had some homeless people that kept them had broken in and were staying in there and uh did a fire.

Um this was stuff that was left over from the prior owner uh before they took it over, but I mean it it's gonna take a lot of work.

They did say um I think it's on this page.

Um they uh broke into that room and like took out everything they had to call IPL because they didn't even have power to the building because everything was stolen.

So you like us to reopen the appeal for 24?

24 and then the request would be open it back up because they withdrew it unknowingly.

Um permit the value change to 4761.

4761.

Okay.

I'll make a motion to accept uh request to reopen the 2024 130 appeal that was withdrawn earlier.

Second it's been moon is second any further discussion.

Seeing none, all in favor say aye.

I aye.

I guess the ayes have it.

And we'll wait for the other guests to come if they come.

Did you say just to open it and not approve the value too?

Well, the value on for a day.

Yes, that was the the 476.1 was the value we wanted you to go ahead and approve today, correct, Gabe.

Yeah, I thought yeah, I thought that's what I thought that's what we were doing.

Yeah, okay.

So we'll need you to do a motion for the 476.

My motion to approve that value.

Oh, second.

That makes sense.

We changed the motion to approve the value.

Open it back up.

Open back up and Tuesday.

Right, open back up and okay.

All in favor say aye.

Aye.

Yeah, I have it.

Okay, we got uh appeals, objective appeals pages one through 25.

On uh page two parcel, sorry, yeah.

Parcel 302, 6049, McDonald's.

It's on page two, page four, and page eleven.

And the values for improvement are all different.

Is there a reason for that?

There is a reason for that.

Um the so what the board is looking at is the form 130 objective.

Okay, and um they had a 130 subjective appeal that already lowered the improvement values to um what you're seeing on the agenda now.

So in her notes, she um they had only filed the injective appeal based on the land.

We removed a negative influence factor.

So uh if you read at the end of her notes, she said the improvement value was already reduced previously on a 130 subjective appeal, so she's just still reflecting what it will look like total.

We're not changing the improvement values because they've already been changed.

So you're just changing a total value?

Correct.

So total value should be the same for all four.

21, 22, 23, and 24.

Uh there was I think one 21 has a different value only because I think we got new cost tables in 22.

Is that right?

Yeah, so we got new cost tables in 22, so the values are gonna look a little different for 22 to 23 and 24.

Well, for 22, you got one total one million four hundred thousand, and for twenty-three you got one point or one million two hundred and eighty-two thousand total improvement.

Um I looking at that right.

I'm gonna pull it up okay so we can see it.

I mean, those values would be the same.

Yeah, I mean, lands not changing.

We may have changed the land pricing at one point, but I thought we changed that in 22.

So let's see.

21.

This is 21, it was to million two ninety-nine eight.

Land the land went up in twenty-two for it should have stayed the same.

It saved the same for 23.

23.

The values change.

The values change, and I think that's because of the improvement value.

Right.

The approving value went up.

Yep, the improvement value went down in 23 already.

It was at 671, and before we were at 800,000.

Based on what?

Um I am looking because I don't.

We don't trend on commercial, do you or not?

No, we do.

Okay.

Yeah.

That there was four different value.

And one year went up quite a bit.

Um did the grade factor change.

Who worked it?

The original one?

I mean, it could just be cost table changes.

I mean, you said something about cost table changes in 2020.

Cost table changes.

They change every year.

I mean to varying degrees, though.

Yeah, but I I don't know.

Oh, we changed the grade.

That's why the grade went from uh an A minus to a B.

So that's the other reasoning why that went down.

Okay.

So would I come back and change it one year?

Go back to a B to 7A or um, yes, for the subjective appeals, that's what was done.

They changed the grade on the um properties.

So the grade is currently a B?

Yes.

Okay.

It was an A minus.

I don't know.

Is that the Franklin Mode one?

Yes, Franklin and Southport.

Yeah.

I don't know that there is McDonald's, that's an A minus.

It was at one time.

Right?

Maybe.

I always thought you once you have a grade, you don't change it, but oh we can.

Yeah.

Well, unless you misgraded it.

Yeah.

Yeah.

That's true.

Page three, parcel 108.6969.

Is that improvement totally gone or?

Yes.

So this was oh wait, no.

Yeah, the improvements were gone, and uh we just never removed them.

Okay.

So when we tabled a couple months ago, yes.

So um we had we went back.

Um the AC change should have only been for the 23 page 24 year.

Um so and then we had um them correct the plumbing back to commercial plumbing.

Uh however, we did find as we were doing that that um the balconies were not being priced out under building features, they are being priced out under yard items, so they were getting a different depreciation schedule.

So we moved those back under building features okay so that it get the same one, and then the tennis court we changed it from tennis court tennis court to the paving um because they took off uh they repaved over the tennis court, and it's just uh black top now that they use for soccer or something like that.

But the plumbing is back correct.

Plumbing is back correct.

So this value is actually higher than what was originally on the board two months ago.

Because it was the original you changed the plumbing from commercial residential, yep, and we were removing a C for 24.

That should not have been because AC was already removed for 24 pay 25.

So we were given a reduction there that didn't need to be given.

Okay, it's 24 parcel 902 5174.

But it said corrected land neighborhood.

Would that factor in on the value?

Yes.

So this is it wasn't in the correct neighborhood.

This was um this is a four-unit apartment that was getting the higher trend factor for our five units and above.

Um that they shouldn't have been in that same trend vacuum neighborhood.

So we corrected it.

Okay.

That's one question that I had on pages one through 25.

Have I have any more questions or I'll make a motion except pages one through 25?

Second.

It's been moved and secondary for discussion.

See you none, all favor say aye.

Aye.

Against the eyes have it.

Pages 26 through 120.

Page 29, parcel 100646.

Sure.

This one is a U.

Are those all were they all figured on the same?

I mean, MLK homes were they figured like a unless we did it as a project scatter.

That's what I'm wondering.

Did we do it or did no Desmond worked these?

I mean, there's a bunch of them on there.

I might go red.

Yeah, I thought we worked them as in the past as one, but it still said he worked them as a scatter.

I saw that yesterday.

And the one right below is one zero zero eight two four oh is shows us the value ten thousand eight hundred off a low for a house.

That's occupied.

What G what GRM do you use?

Surely you know what GRM you use?

Oh what it would be in that.

I don't know what it would be in that area.

Area, but yeah, he didn't put it.

Um let's table it and I'll look at there's a lot.

So you want to table all the ML table all of them, all MLK Hollands.

Yeah.

How about that?

I'll find out the para residential.

That was the same same guy in the same area.

I don't know if that's down the one right below or yeah, they're all over the place.

Oh, I see which one 10972.

I mean, I'm on page 42, there's three in a row.

Is it all the pari and all MLK?

Yeah.

I wonder if MLK used to own it.

Let me see.

I think it's the same.

The same principle for both companies.

Yeah.

Yeah.

I think you just table parcels associated with MLK.

Well, but there's also what's it called?

V-A-P-A-R-I, Bapari residential.

If we're gonna say table Michael Red, I would want to make sure he doesn't have something else on here.

I know that's my fear.

That's why I'm saying just those two names.

Yeah, and then I'll just I can search all the parcels.

Okay.

So I can move I'll make a motion to table MLK homes and uh par a residential LLC.

Yes.

Second.

I guess the eyes have it.

I just had a problem with that house meeting ten thousand eight hundred dollars or up.

Yeah, I mean this is the house.

I don't know if it's rentable, whatever.

Should be somewhere.

Yeah, even a even a falling down apartment complex.

You wouldn't get 10,000 a unit.

I'm in the latest.

Okay.

Um page uh 105, parcel 501-9609.

One from 12 million to five million said based on trending factor has been removed.

I'm trying to try to make that much of a difference.

Yep.

Isn't that exempt?

Yeah, um, I don't think the trend factor was removed.

Oh, it was sorry, because this is an apartment complex.

So they are exempt.

Um this is one of the groups that oh capital place, correct?

Yeah, capital place.

So that's one of the groups that got looked at really hard before and the new companies came in and they fixed it up.

Um so they're not getting a refund as it's already exempt, but they were concerned.

Right, they want their values to be correct, so if that situation happens again on them, which they hope not, but that the assessed value would be correct.

So are we watching up watching them again?

We are um I actually met with them probably three months ago.

Um and went out in really I went to Berkeley Commons.

Um they have a new playground out there.

They just were finishing up the clubhouse.

The clubhouse looked really nice.

Um and then we went to Fox Club.

Um Fox Club has the playground, and they were finishing the remodel on the clubhouse there as well.

But most of the rooms or apartments, they're updating as people move out.

Um so but I I've seen the updates.

It looks a lot better, and I've driven by capital place several times, and I think if you knew before, like trash was always piled up out there and everything, and they're doing a really good job of keeping the outside looking nice.

There's never been every time I've driven by that the trash has not been piled up or anything.

And the hub looks pretty nice.

Yeah, they're they're doing a really good job with it.

I I'm impressed with the new company.

Okay.

Okay.

Second.

Any further discussion?

Seeing none, all in fair say aye.

Aye.

Against the ayes have it.

We have subjective appeals from a hearing officer, pages 121 through.

On page 129, parcel 1060351 needs to be tabled.

I'm sorry.

1060351.

It's on page 129.

Um, the last one on page 129 for the year 2022.

I didn't see the 2023 on there, Alicia.

So just the 22 was all I found.

Okay.

Lisa you got anything on these?

No.

I'm sorry, Lisa.

I don't mind you gonna abstain on one.

Yes, Mr.

Chairman.

I will abstain on one.

Oh, no one that's his name.

Do you need it?

Yeah, let me have it because I don't want to 1062045.

That's on page 130.

Page 130, right there.

Oh, it's right.

Okay.

Thank you.

I'll make a motion to set pages 121 through 163.

Second.

It's been moved, secondary for discussion.

Seeing none, all in fair say aye.

Aye.

Against uh we'll move on to uh withdrawals, page 164 through 203.

Do I need to go back on pages 26 through 120?

And make my motion to exemp the ones we are ones we table.

Oh well, you did a separate motion on those.

So I think we're okay.

Okay.

Yeah, you uh table those are ready.

Sometimes I do mention one except the ones we tabled.

Right.

I'll make a motion.

Second.

It's been moved secondary for discussion.

CNN all fair say aye.

Aye.

Against the ayes have it.

Exemptions 204 through 230.

Um I don't know what you what the board would like to do on parcels 102, 9302, 106.

I have too many numbers on that one.

Um I'll find that one.

1092496 is one, and let me find the third one because I did not catch my error that's on the agenda front page.

I have too many.

It's 106-9684.

Thank you.

1069684.

That was the one that was tabled from last month.

Um with the board tied to taxpayer was supposed to come back.

Ashley was in contact with him, and he knew about today, correct, Ashley?

He said he was coming.

And he said he'd be here.

So I don't know if the board wants to table it another month to give him an opportunity, or if we discuss it again and the board makes a decision or not.

Well it you I was missing from that meeting, right?

Correct.

And so I would not know any of the correct.

Basically, it's he's filed late and he's requesting us to go back and grant the exemptions back to 20.

Well, he only filed the first page of an application for 2025.

He didn't file for prior year, so that was the other date.

And he still never provided a completed application even after last month's meeting.

I emailed him an application and asked him to fill it out.

So there's not timely filed and a incomplete application.

He hasn't gone back to you today.

Oh sorry.

No.

And you asked him to fill everything out, he didn't correct.

Um it's up, I don't rich.

Is there anything they have to do?

Like since he came last month and we tabled it to this month, but now he's not here.

Oh yeah, it voted and it was tied, so it had to come back this month because it was a tie.

Yeah, he's not here.

He's not here.

And he was well aware.

Yes.

I think you can proceed.

Okay.

How did the vote go less than?

The vote was to deny the exemption.

It was too too.

Kathy and I voted for it.

Voted for the denial.

And Greg and Greg and Kevin voted for the against the motion to deny the exemption.

So they were trying to what was it?

Church property.

It's just uh was it a church owning costs?

No, I think they're just some locks.

I've been saying I think it was I think it was just uh land that they've owned for 10 years, and they said they were going to build right houses for low-income parishioners.

But they didn't, but they haven't.

They haven't.

And that was the other thing is that um they haven't done this because here's the other parcel here, and then this parcel.

So it's these three, and I believe this is a church across the street.

Right.

Um, but they've owned them since one since uh two of them since April of 2015, and then the other one since August of 2018.

Right.

So and they still haven't done anything with them, so it's been two of them, it's been two ten years on.

The other one, it's been seven years on.

So they're well past the future building site uh code that would grant them exemption.

Um I don't they're not using it from from what we can see for anything else related for the church.

Um, contiguous to the church across the street, but right.

I mean if they would have I don't know if we could park on it or something, maybe but you're feeling right.

You like to have them come in or I've heard enough.

Okay.

I'll make a motion to deny exemption.

Is it it's on it was that for 2024?

2025.

2025, pages 210, 212, and 214.

Um I'll make a motion to deny exemption for 2025 for those parcels.

That'll second.

Can can you remind me, have they been paying taxes on those properties?

It's tax sale.

Yeah, it is it it is in tax sale.

That's what I was just pulling up on one of these.

I don't know why it's not there.

We go.

Um is this the one where he got it from the journey commissioners?

Yes.

I believe so.

So they obtained this property through like the surplus sale.

And I think that's the one where I walked down to the treasurer so they could figure out that world because they still have like they didn't have a complete deed.

I mean, they have things on their deed.

They did a condition or supposed to meet it right before they got a deed.

Okay, and I will say um like before 2021, page 22.

They paid the taxes, um, because they're not on what's currently owed is 22 page 23, 23, page 24, and 24 page 25.

So they've been at some point paying them and then stopped paying them.

Okay, so we've got a motion on the table for denied exemption.

It's been second, correct?

Yes, yes.

Any further discussion?

See none, all favor denied an exemption.

Say I against so deny no exemption and you always take it to state, right?

Yes, they can file on to the state.

They have 45 days from the date of the notice.

Uh 1,774 29.

On page 214, parcel 109, 2415, Capitol Center properties.

So Supreme Court's in there.

Do they lease 22% of that building?

That's what their lease says.

That's a multi-story building, right?

Yes.

251 North Illinois.

Right.

Um I mean, so that's what a lease says in the book.

So whether they use it all or at least part of the PVD.

That was one that was previously approved, isn't it?

Yes, they've they've had it for they just filed again.

They've been in there for quite some time.

Yeah.

Okay.

Okay.

Yeah, it uh 2019 is 19.96%.

So they want to be filed.

They increase their space, it looks like.

Okay.

Page 225, parcel 9003 803.

A914 Beckwood Drive.

Do we know what that is?

Is that a church or it's an individual's name, but says charitable.

Is that for Jerry and Nancy?

Yes.

That are recovering.

Um, yeah, thank you.

They lease it to Fair Haven, and in the lease, they don't charge them any rent in their leasing gate for patients and their families to stay there while they're recovering.

What's Fairhaven?

Alcoholic drug abuse, yes.

Okay.

Remember them, but I wasn't sure what it was.

Okay.

That's one question I had.

So we've got pages 204.

I'll make a motion on set pages 204 through 30.

With the exception once we oh we didn't table any.

Just kidding.

Yeah, it was on there.

Yeah it was on there is it's already on there as denied so universal charges off for denied okay oh you did but we already made a separate yeah we did a separate motion sorry okay for motion on yeah the second second so in the secondary for discussion seeing none all say aye aye against the ayes have it any else coming for the board I don't think we have anything else I'm gonna try to get you I think next month the uh Peterboa minutes or PTOA dates for next year try and get those out early to you guys Brian the the new hotel going up downtown the one that's property exempt yes across from the convention center.

When do we get an open date on that and what how will the process be on the first floor in terms of restaurants coffee shops how would that work um will they come back and present the plan I I believe we we will have to have them come back and present a plan because I don't think the first floor would be eligible for the exemption in my opinion but I I don't know if legal counsel for them or for us will say that they get it so once it's complete which I don't believe it's gonna be complete until next year did they get 100% I don't remember they get yes on the building I don't know if it was just the building or the entire thing that's not I know we talked about it right it's been a while um I think it is a hundred percent because they have an agreement with the city on what they'll pay like a pilot like a pilot but not a pilot um this is an agreement that they've done in other cities besides just Indy like they did it in Kentucky they did it in Atlanta and Florida I believe where is it Hilton it's a Hilton and it it's based off the revenue and it's so many years I think that they get it and then it's not so we're gonna assess it still we can review it Brian okay but it sounds like there's plenty of time so there is and we're we will be as putting the value on there just because we want to make sure we have it right and if there is a portion that we'll tax we can but there's no portion on her yet right we have not put in January first of all yeah I don't think there wasn't enough for us on January one to put it on so for but for 26 there might have been I don't know or maybe next year that we put it on at a partial so I mean January 26th it should be quite a bit right yeah because they're almost I think it was on the news that they're almost to the top floor so it will be yeah it'll be on for 26 for sure for at least a partial it'll be on that exempt maybe who well that's like be under review to the first floor stuff.

I'll make a note to look at that so I can tell you next month anything else okay well we're adjourned thanks for coming thank you