Property Tax Board of Appeals Meeting - September 26, 2025
Property Tax Board of Appeals Meeting - September 26, 2025
The Property Tax Board of Appeals met on September 26, 2025, to hear property tax exemption appeals, approve minutes, and act on consent agenda items. Two church exemption cases were heard and approved with conditions, and multiple consent items were passed unanimously.
Consent Calendar
- Minutes from the previous meeting were approved after a correction adding Joe O'Connor's name.
- Bulk approvals for pages 1–20 (withdrawals/objections), 21–161 (subjective appeals), 162–204 (personal property), 205–417, and 418–445 (exemptions) were approved by unanimous voice votes.
- Items related to MLK Homes and party residential parcels were tabled again pending corrected valuation data from the residential department.
Public Comments & Testimony
- House of Prayer representative: Testified regarding exemption for a vacant lot (future building site) owned since May 2022. Explained that a contractor stole funds and they were unaware of the annual filing requirement. Staff recommended approval for 2026; the board considered back years.
- Pastor Noah (bivocational teacher at Indiana State University): Requested exemption for 2024 for a church property on West 15th, acquired October 2023. Cited ignorance of filing requirements and scheduling conflicts due to teaching. Stated they hold weekly services and are renovating the property.
Discussion Items
- House of Prayer exemption (pages 422, 426, 437, 444): The board discussed the late filing, the property's status as a vacant lot, and the four-year exemption rule for future building sites. Staff recommended approving 2026. A motion was made to approve 2023–2025 and accept the recommendation for 2026, with the condition that construction must begin by 2027 or taxes will be owed. The motion passed unanimously.
- Pastor Noah exemption (page 426, parcel 901965): The board noted that only 2024 was applied for; 2023 taxes are owed separately. The pastor explained late filing due to work conflicts. The board granted exemption for 2024 only, but he will still owe approximately $2,805 for 2023 taxes. Board members advised him to check his closing documents to see if the seller provided funds for that tax bill and to contact the auditor's office.
- Consent agenda discussions: For parcel 1055181 (AUL parking garage), staff explained COVID-related valuation reductions (from $16 million to $8 million for 2021). For parcel 809878 (Coles at Union Chapel), staff noted past Indiana Board of Tax Review losses and negotiated values. For parcel 5044040 (housing for the disabled), a 50% exemption was granted. For parcel 6010414, tabled for further review. For parcel 8053336 (St. Vincent Medical Center, Northeast), the exemption percentage was corrected from 100% to 66%.
Key Outcomes
- First church case: Approved exemption for 2023–2025 and recommended approval for 2026, with condition that construction must begin by 2027 or taxes will be owed. (Voice vote: all ayes)
- Second church case: Approved exemption for 2024 pay 2025 only; pastor must pay outstanding 2023 taxes (~$2,805). (Voice vote: all ayes)
- Consent items: All bulk motions approved unanimously.
- Tabled items: MLK Homes and related parcels tabled to next month pending corrected valuation data; parcel 6010414 tabled for further review.
- Personal property: Late-filed personal property appeal was denied (no further detail).
Meeting Transcript
Okay, we'll get the uh meeting the Peter Motor meeting started in the property tax test on board of appeals started for September 26th. We'll start the introductions of ourselves. I didn't start Joe. He wants to start with you with introductions. Joe O'Connor and the non-voting member on the county assessor. Greg Rath now. Steve Atramane, President. Brian Barton. Kevin Robinson. Okay, first order business is minutes from last month. We have the correction of adding um Joe O'Connor's name on there. He was left off. Not by me. I'll make a motion except minutes from last month. Second. So you're not all fair to say aye. Aye. All right. I guess the eyes have it. Since we don't have any guests as of now. Ashley, do you want to? Um can we table the one for Kenneth Alexander on page 427? He had an emergency and couldn't make it today. And then the second guess, it says universal church, but it should be Marley Johnson. Same thing, he couldn't make it today and asked if he's table to next month. Okay. And will we charismatics international? We haven't heard. Um he told me he was coming today, and then I had another long person who was supposed to come as well. I just emailed both of them. Okay. Sir we here for a Peterball meeting. You want to sign in, please? Thank you. Let's see what the one is in. No, he's the uh House of Prayer. It's on pages 422, 426, 437, and 444. 905 6603. Yes. 905. 6603. Sir, you sir, you want to come up? I want to record here. And you're about uh exemption from the church. Okay. You raise your right hand, I'll swear you in. You swear to tell the truth, oh truth, done by truth, so I'll help you guys. Yes. Okay. So um file plate for 2023, 24, and 25.
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