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.

I approved for 2026.

It's a church.

It's vacant.

They were working with a contractor who stole funds.

So it's still currently vacant, but I approved it for 2026.

Okay.

Where's the church at?

They're building.

Oh, it's a future building site.

Correct.

Okay.

I missed that, sorry.

Do you have any answer or did you have anything to add to that?

What she said.

Oh yeah.

What I have is we just said to me because easy little if they're supposed to be for us right now.

You found it's on our egg.

Yeah, about to particularly not for laws.

We are fighting or about it to be on together with these last things kind of like two more for us.

That's what I would like if we can do it on the SQS for that for us too late.

Yes.

Well, we know that we have to do this.

Give me a uh there was a possibility for me.

And they told me that we have to be that B before we get 54 cents.

So I'm glad to come back yet to make the commitment.

So that was what happened.

So they filed for 23, 24, and 25?

In 26.

And what you're gonna file?

July 7th of this year.

Sorry, question from the board or that yeah, Mr.

Chairman.

The picture on the uh the screen there was just is it's just a bacon lot still?

That I would talk about yes.

How long have you owned the lot?

Uh we owned a lot to 202.

Two.

Two May 5th of 2022.

He was transferred into their name.

And what what's the plans to build get it done?

Uh yeah, we plan to our plan now is to seek for a consolidation to consolidate our debt so that we continue to view one if we get our new food done.

So we have to send it up.

Are you worshipping somewhere now?

Yes.

Where?

Oh, the six district.

Where else is things for?

Oh, 3430 was this district in the police in Dennis for 622.

So how long do I guess the question for somebody is how long do they have before they can have to have it completed to get tax exempt on their exempt for 26?

No, no, no.

So but they get four years for a future building site.

So if they would have filed on time, they'd have 23, 24, 25, and then 26 would be the last year before they had to show what they are um doing for building on the property, whether it be funds or breaking ground.

Um this is the first time they filed.

Yes.

So why did you wait so long?

Um what happened was I don't know that we have to find this from every year.

But we have 501 C.

So our song was telling us that was because we didn't pay tasks during the project and everything.

And the dad was telling us that we're 5416 that you're good.

So we thought we are good.

What guy told you that?

Uh the guy that uh oh that sold you the property, yeah.

So we thought we are good auntie, they gave us the auntie.

The guy called me about the task link.

I didn't know anything about it until he called me that you want to get done or what do you want to do?

And I came here, that's when I found out that we're supposed to file every year.

And I explained to them what happened.

And he told me that we have to file this form, but we must pay the bid the tax link before we can proceed on filing.

That's what they told me.

That's what happened.

And couple with uh the guy that run away with the funds.

He redeemed so we are in you know, fighting with the bank and the guy to just find a way to make a payment and everything was just like to nothing to do.

So 812,000 for two.

Yes.

They haven't they got a bill starting in the fall of 21 page 22.

It's true.

What's the mailing address 8320 with a legal court was where does that get?

Uh it's um uh third street by race.

Is it race or something?

I don't know.

I don't know.

Is that somebody's house?

No, it's just a fake ass line.

Now where's your mail go?

It's because our mail is supposed to go to our new uh our current address, which is on the sister street.

Yeah, and I did change it, but it didn't send anything to us there.

But originally it was not going there.

No.

You weren't getting notice?

No.

Because it was going probably to make a lot.

And when I came here to offer me to go to the fake and they told me that they don't have any address.

The only thing they can pull this information for is just on our password, our possible number.

They don't have any address for it, so you don't you don't own the 16th Street property.

You just no, we just for the techniques, yeah.

Right.

See, what's the fiscal impact if this continues to get denied?

No.

Well, even ballpark able.

We mean if it continues what they pay.

Yeah, what's he gonna pay?

Um, I they've already paid they've they're current now because he paid to get it out of the tax cell, but his I mean their taxes are six thousand for the year.

Okay, actually sixty, six hundred with the well, that's with penalty, so sixty three hundred.

So they paid to get it out of the tax cell.

So what is in front of us?

What uh you have twenty-three, twenty-four, twenty-five, so three years, twenty-six, so four years.

Yes.

We recommended twenty-six for approval.

Yeah, prior years the prior.

So three, so you've already recommended twenty-six, so we just got to decide on the other three years.

That they already paid, right?

Yeah, right.

So then if you go back, you they would get a refund.

So um if we look at what they paid, um they would get a refund for 20,000.

So what what was the address on the tax bill?

The lot or the 16th Street address?

I believe it was the lot.

It was the lot.

So why was that?

Because when they filed the deed, that's what they put on their deed for the mailing address.

So you didn't pay where you want those taxes.

They also put that same address on the application as the mailing address too.

So maybe I missed it, but what is do you have a plan to build soon?

Or or are you just raising funds now?

Oh, according to you, we I just raising funds.

So you don't have like a um a plan like what kind of building you're building, or we have that.

You have all those planes.

We have what this one is.

They were previously working with the contractor that stole money is what he had originally told me.

Okay.

And when did that occur?

Uh down foot in 2020.

But didn't you say they have four years?

So in the clock's ticking?

The 2026 will be their last year for the four year, and then for 27 pay 28, we would ask them to prove.

Which I put a note to check.

Yeah.

So they have to come back if they're not built.

Right.

She will actually will send them a letter in 27 and say, probably at the end of 26, I would assume, and say what are you doing with this?

Please provide the documentation.

Do you have any idea of when you will break ground?

I mean, the year, two years, three years.

Oh God, we're in we'll get uh 20,000 next year.

E and SCA, yeah.

That's what we're gonna look in at I guess if nothing happens, you're kind of gonna be faced with a tax approval.

Uh hey, you've got to do something, or you will get taxable.

Okay.

Um we're looking at 23, 24, 25, but but I'm assuming 26 is probably approved.

I recommended it to be approved.

You guys need it.

Approve it.

We still need to do that for that.

Okay.

And then you have to decide if you want to allow and to file back for the back years.

We denied it as not timely.

Okay.

Well, uh, I'll I'll make a motion to um approve 23, 24, 25, and then accept the staff recommendation for 26.

Okay.

Well, I guess my only fear is just the four years then start ticking back from three.

So now you're faced with a you've got a jump now or he would have to he would have to start doing something by the end by 2027.

Or he would owe 26 or he'll he'll owe 27 pay 28.

He would lose it based on you went back and granted an exemption in the past, so the clock started ticking for the four years in 234.

Well, with that with that in mind you you you think you can break ground in 26.

We are hoping we just go for that.

Yeah, unless we uh uh trying to got out fund on you know, we'll walk in on the so that's what we plan upon to do by 2026, you must do something something less you know that that's what we plan on.

So if we start the exemption in 24, they'd have till 27.

Yeah, they'd have till the end of 27, so it'd be 28 pay 29 then that we would ask.

January 28 January, yeah, January 1 of 28, they would have to have we would ask what they have at that point.

So your motion to a standard yeah, my motion still stands.

We have a second.

I have a second, but can I amend his motion?

I think you have to make your own.

I want to make a motion that we approve it.

Uh but there's a penalty because you were late.

And if not built by the 27th of 2027, that they would owe they need to pay taxes.

In 27 pay 28 or 28.

You could start at 24.

That would give them an extra year.

Yeah.

Yeah.

The bill that they would lose a year of an exemption.

Yes.

Right.

So deny the 23 approved for 24 and approved for 25 and 26.

Is that your motion?

No, that's not my motion.

My motion is to approve the back taxes that we're just trying to get a refund for 23, 22, 23, 24.

23.

23, 24, 25.

Well, 25 hasn't paid yet, but yeah.

But that was that was the same as saying.

Okay, but yeah, but I'm I'm adding penalties.

He needs to pay a life fee.

I don't do harder than that.

Really?

Yeah.

I mean he's easy to shave off when he would get that.

Okay, then I second Greg's motion.

Okay.

Understanding that he knows that they have to start building by 27 or they'll pay taxes again.

All right, you understand that, sir?

Yes, sir.

Okay.

It's been moved to second and your first question.

All in favor of motion, say aye.

Aye.

Against aye.

So it's been approved.

Thank you so much.

Thank you.

Shall we repeat the final final?

Okay.

Yes.

Okay.

Can you raise your right hand?

Is the other gentleman want to speak to?

Are you going to speak?

And is she going to speak to?

No, I'm going to I mean can you raise your hand if I can swear you in?

Yeah.

You swear to tell the truth, old truth, nothing but truth, so happy God.

Yes.

Okay.

And this is on uh 3521 West 15.

Yes, please.

That's uh West and it's parceled 901965.

It's on page 426.

So it's same thing on this one, not the time we filed.

Yes, they filed August 22nd of 25.

And they're asking for 2024.

Okay, is there something you want to add on this?

Um I want to say something before I've lost some hearing a little bit of hearing.

Okay, I'm sorry.

If I asked you, please don't be annoyed.

That's fine.

Go ahead.

I want to state your name and why you file late.

Um my name is um Pastor Noah.

Um I'm a bivocational.

I teach at Indiana State University Mike Madison, and uh we had the passion of working for Christ, so we decided to acquire property here in Indianapolis, even though we've been terrible.

So when we got it, I think 2023.

Um we didn't know that we have to file for exemption until we received the letter in Terra Hall.

And I came in and I filed one lady called um Madame Rebecca.

I don't remember the last name to the email.

She worked.

Yeah.

Sure, for kind of stuff for sure.

She did, she retired.

Go ahead.

And uh I think a couple of months ago I received a letter about the fact that we still have um to pay.

So I was talking to Madame Ashley that is this something we have to do it every day because we actually have no idea about um what to do and what not to do it.

It's something that we have to do it every day, and at what time do we have to do it?

And then she told me that uh I have to forward what we have already done to have that I sent to Madame Rebecca.

So I did, and then she told me we have to um pay for 2023 and 2024.

Okay, and then I told her that actually we are not making anything.

We don't even we meet the ones, and it's me, my wife, uh me and my case, my wife, and we don't have that like the offer trip but the type is fifty dollars in a week, and we meet them just once, so we're coming to uh please with your guest board to please um we know we have made a mistake by not filing at a time that you could find us and exempt us for you as when did you acquire the property?

We know we have made a mistake by not filing it at a time that you could find us and exempt as you okay.

When when did you acquire the property?

Um 20 and 23, October 26th.

And what is what is the plan for the property?

What are you gonna do there?

We're gonna begin at what ship.

Okay.

You're gonna begin.

So it'll be a sanctuary church.

And it I it looks like it needs some work just from the photograph.

Is it habitable?

Uh yeah, it needs some work.

We actually I have a statement here.

I think must actually ask me, you see that we've started working in since we don't have any income after you my salary, my wife's salary to um renovate, change.

We're still working on it.

We've not done it yet.

Is it habitable though?

Is there electricity in the world?

That's just that we've been able to manage the make it habitable.

Okay, but so it has electricity, it has water, electricity, it has air and and or heat.

Yeah, it's a Google Street.

But it's this way.

Okay.

Yeah, it looks a little better from that.

Yeah, yeah.

Yeah, that is the church banana.

And that will just be a place of worship once you're so useful.

Yes.

Do they meet the criteria now?

Because it doesn't sound like anything's going on there, right?

I mean, like they need the last gas.

Thanks.

Are you having services there now?

We're doing weekly weekly.

Weekly, so yeah, they they need it.

Okay.

Um I thought he said they weren't, but yeah, that's it.

Right, no.

I would point out though that he only filed for 24.

He didn't only file for 24.

This property is in the tax cell, and they have 23 taxes that are owed as well.

So it wouldn't take care of his tax sell issue if the board grants it.

Uh some of that was owed when they bought the property though, right?

Um but that would have been in there.

They bought it in 20.

Yeah, they well, no, it wouldn't have been, they got everything paid, so yeah, this is from when they took ownership.

So they have $5600 in taxes owed right now.

And that's for all of 23, all of 24 sewer and penalty.

Maybe I missed it.

Did you receive the bill?

That's what I was gonna do in 20 when you purchase uh right after you purchased it.

No, I didn't receive any bill until the following year.

Where where else do we 2024?

So the mail was going to Belphone.

Yeah, that is where we live until that's where I teach in the United States University.

How did you not get the bill?

I think he's saying he did get the bill.

I got the bill.

Oh I got the bill and I gave it up.

Got it, and it was too late already.

Yeah, yeah.

When well, I guess I'm missing it.

When did you get the bill after you bought it?

What year?

2024.

Which would have been right.

Right, okay, all right, all right.

He would have gotten it like in March or April 24.

Yeah, that is what I and we're just now having a hearing on because he just now filed.

Oh, so you have to wait until you filed and have a hearing on it.

When he got that bill, he should have came to us and filed, and he did not.

He waited until it went into tax cell, and then came to Ashley and Rebecca.

Why did you wait so long?

Um, from the season and the time I called in and I spoke to one um gentleman on the phone that I received a bill, and he told me to come in and I asked him what time can I come?

But the classes that I was teaching was conflicting with the times that were coming.

So I had to wait till when I have a time that's why I didn't know that there was um a day uh my deadline told it I would have asked like today.

I'm supposed to be teaching that I have to get somebody to teach for me.

I would have asked somebody to teach for me so that I come in.

So you didn't know it was risk being in a tax sale if you didn't pay.

You didn't know that I didn't know my point is if you didn't know it, it should.

I mean you got you should have made ample time to to take care of it, you know what I mean?

Yeah, yeah, I didn't know I have to uh do that.

Okay, okay.

So on this one we're only looking at 24.

I mean that's the only year he has to apply for so he didn't apply back to 23.

Can I ask how much they pay for the building?

Because why are the taxes or is that per year?

Six thousand.

They paid 180,000 for the property, and we have it assessed at 76,000.

So they paid more than double what we have assessed at.

Wow.

Do we have a loan on it?

Yeah.

How'd that happen?

How what happened?

That he got a loan for that, but we have it lower.

Yeah.

His loan, his appraisal would say it was worth more than that.

But we don't see those appraisals, we don't see their loans.

Because you don't want to you don't want them to see it.

Right.

But I mean, we have it.

I mean, it's a D-grade 1955 bill, so it's getting full depreciation and everything.

There's been no permits hold, so we wouldn't, and if you look at it from the aerial, it doesn't look right like a decent property.

So we would have left it alone.

That's all I have.

Do you do you?

So they they sorry, they still owe 23 taxes, correct?

Correct.

And that would be if it was just 23, what are we looking at?

Like two something?

Two grand.

Let's see.

Yeah.

With penalties and all that stuff.

Like three.

Yeah.

And closer to three.

Yeah, closer to three thousand.

So is that is that is three thousand a payment that you can make?

Because you understand you'd have to pay if we grant 24, you'd have to pay $3,000 to keep the building.

Yeah, that is one of the reasons why I came that um my seller.

We are not it's not like we are getting anything from it.

It's the passion to save that is put in us there.

And that is why we appeal into the board to if it could still accept us, even though we know we've made a mistake, we were supposed to out uh filed, and that is uh ignorance, and you have the right to punish us by we are pleading.

No, it's it's not it's not about it's not about punishing.

I'm I'm just asking what's before us right now.

If we grant what you filed, we can only take about $2,000 off of your tax bill.

That's all we can do, because that's all you filed for.

And I'm right on that, correct?

Okay, yeah.

So y'all need to explain that to me.

Because how's that?

Because he only filed an application with us for 24 pay 25.

Yeah, he did not file one for 23 pay 24.

So the only thing in front of the board right now is 24 pay 25.

So why didn't he why didn't he file 23?

I'm not even sure he qualifies for 23.

Right, because he didn't buy the property until October of 23, so he wouldn't be eligible for 23.

So who so who's responsible for those taxes?

He is because he bought the property, or if he would have worked it out with closing, yeah.

Oh, okay.

It would have been an exchange, but not really exchange of funds.

So did you go to a closing when you did this to a title?

Yeah, we went to a closing.

Yeah, okay.

Brian's got a motion.

Uh Mr.

Chairman, as Gabe pointed out, the issue of fairness today.

Um, I would uh move to grant a motion for uh 2024.

Second second and for discussion.

All in favor say aye.

Aye against aye.

So you're still going to owe taxes of 2800 about 2805 is what I calculated, but the treasure will tell you for sure.

Tell you for sure.

And Ashley will take care of the 24 pay 25 taxes because the board approved those, and it's approved you going forward, but you still have a year worth of taxes you have to pay.

Can you just can you explain that to him?

Because I don't think he's getting that.

Okay, I'm sure you're not just at least what he's saying is that I still have to pay both taxes.

You still have to pay roughly three thousand dollars in taxes on you.

Or you'll lose and and it will have to be paid, you'll have to talk to the auditor while you're here since you took off from school.

I'd go to the eighth floor.

Um it's in the board country about it for us since you didn't own it on January 1 of 2023, and you have to own it on January 1 of 23 to be eligible for the 23 pay 24 taxes.

So the taxes were accounted for in your closing when you bought the property.

I don't have any idea of it.

That's where you need to start.

We're a closed own the property.

That's who you need to come.

We can't really give you advice on, but I'm saying call your closing people who did your closing because tell them you're responsible for taxes owed.

And that's that's normal in Indiana.

In Indiana, what would normally occur is the seller who sold you the property would pay you at closing for a future tax bill coming out in your name?

So you would have gotten money at closing to pay that future bill to account for taxes because we pay taxes and arrears in Indiana.

And that is what yeah, is that for the so when you bought it in 23?

2023, October 26.

They would have the majority of that year's taxes would have been the seller's tax bill because they owned it most of 2023.

But since the tax bill doesn't come out for a year later, when you buy it, typically at closing, the seller would give you money to account for that bill that's coming out that following spring in your name.

So that's how taxes are usually handled, uh you know, from a buyer-seller.

I do remember one thing that they told me that they have uh paid there, I wouldn't have to do anything because they have to pay taxes, and I think it's just behind.

Who who helped you with the closing?

Did you have an agent or someone?

Yeah, there was an agent.

Okay, well, you'll have a closing statement, and that closing statement will spell out every item that was accounted for for that transaction.

And if there's a I if there's a line item that says taxes and it's a credit, it's gonna be you know, for you a credit to you for a future bill.

I mean, if you can look to your paperwork and call or contact your agent, that may solve the problem, meaning you've already got money to account for this bill that's in 2023.

And I would say for the future, you don't need to come down to this building to get business done.

I I'd hate for you to take off work.

Most of everything, I mean, it's with the exception of this, because you know, you're put in a position where you were late and you have to come to a board meeting, but everything else can be handled electronically or telephonically.

Could it would it be sitting in escrow maybe?

Yeah, so uh I if you got with your agent, you should have a closing statement.

That would tell everything, that would just spell out every single item that occurred, whether it's title insurance or taxes or so.

I'm saying you may have already gotten money for this bill that they gave you at closing.

Did you get money at closing?

Well, they would have took it out.

Well, it would have been a deductive.

Well, right.

So you need to call your agent or the title company, they'll they'll explain it to you.

We just want you to have all your information so you don't set yourself up for failure, okay?

Just moving forward.

So that's what I would that's what you need to do.

So that is for the 2023.

The one yes, yeah, when you bought the first bought the bill, yes.

You're exempt from 2024 going forward.

Okay, you still have that 2023 out there, which is really nothing under the law can help you.

Okay, so that um would that mean that uh I'll have to come back over here if in case they say they made a payment or something?

You don't ever have to come back here if your motion is granted and uh but if you want to I think he's a are you asking if you're trying to prove that a payment was made?

If there was a payment made, you would have to get with the county treasurer for that because they're the ones who take the taxes.

So if you have documentation that they paid the 24 taxes, it's just 23 or 23, sorry, but they were doing 24.

23 pay or 20.

They wouldn't have paid the county, they would have paid you.

It's between it's between the parties, it's outside of the county's purview.

So the payment would have been made to you at closing for a bill to come out six months later, four months later.

If you could already a real estate agent, he'd be able to be able to explain it to you.

Okay.

Because I don't think they give it only the bill, I think the check was a dollar.

Do you have the bill for 23 pay 24?

Do you have that bill that you owe?

No, I don't I don't think I'll probably have to check.

Okay.

Because you would need a copy of that to show them that you owe taxes when you bought the building.

That would be proof that you already received the funds to pay that bill.

Now you'd have to pay the bill to the county, but the money would have changed hands from the seller to you as a credit.

Oh I mean, yeah, I mean, I I guess I would ask my uh real estate agent or whoever handled it, how are taxes handled for this transaction?

Were they pro rated?

Were they assumed like if they're prorated, it means the seller would have paid you money for the future bill.

If you just assume taxes from the next tax statement, it means you receive no money.

And you know, you're always gonna have that bill come out in your name.

Because it's just that that's just the way it works in Indiana.

I think I'll have to do that.

How much is I'll spend it.

Anything else?

What does he need?

I think he will use he's I think what I think you're thinking is you want to know what you need.

You need to pay so what does he need to pay now?

Miss I mean if they've paid I totaled 2,000 eight oh five and seventy-nine cents, but that's why I said though he needs to go to the auditor's office because it's in the tax cell, and they will give him the exact amount that would have to be paid.

Okay, um, but he's it's gonna have to wait until Ashley does the AC for the 24 taxes.

I mean, he could go tell them that she did it, but until she puts it in, they're gonna calculate it.

And you could just call.

You don't have to you don't have to come down here.

You can I can email you after after the AC is done.

Who uh I'm trying to remember who does tax out in the auditor's office.

We could I'll get the information to Ashley of who you would have to contact, and she can email that to you once she does her end of it, and then you can contact the auditor's office through the phone.

You don't have to like Mr.

O'Connor's been saying, you don't have to come in to do business here.

Well you can actually just follow up with you as well.

Yeah, I'll email you.

Okay.

Anything else?

All right, thank you.

Thanks for coming in.

Appreciate it.

Have a good day.

Moving on, okay.

Right.

Everybody else isn't please.

We got pages one through 20.

That's one by 20.

No.

Um those are withdrawals, right?

Or those are 130s objective.

Objective.

Okay.

I'm just trying to rule the ones we have to do.

Or I have to do the next.

Okay.

I'll make a motion to check page one through 20.

Second.

All fair say aye.

Aye.

Against you guys.

Have it.

We got subjective appeals.

Uh 130s, pages 21 through 161.

Um starting on page 28, and then they're spread throughout the agenda.

Um, I think it starts in 28.

The MLK homes and the party residential ones.

We need to from last month.

We need to table those again.

Um changeable there.

There wasn't a change from last month to this month, and that's why we need to table them.

Uh I got the information just the other day from residential, and we're not calculating the values correctly.

Um, so I'm getting all the information from them, and I will redo the values and re-offer them to the attorney.

But those values are too low that we're offering right now, that we offered right now.

And she'll make a note of it on parcel numbers.

I have it all.

She already has it on from last month.

So in the minutes, all the same ones in the line from that party, right?

Yep.

Yep, got it.

Question page 21, parcel 105, 5181.

Is that the AO AUL building?

That is the AUL parking garage.

Oh, the party garage.

Uh-huh.

The those are all parking lots that I worked with them on.

Um, and we did we started at a lower amount for 20 because uh when COVID came in and they lost everything, and then we worked back up to um a value.

So they're low for 20 and 21, then 22.

We start going back up to like 12,000.

We get up to 12,000 of space, I believe.

These are based on space rather than income.

Right, they're based on space.

That's all well, either the garage or the parking, and that's all we did.

On all parcels we do downtown we do price, we do it per space.

What if uh company owned or cloud owned?

Yep.

Okay.

Mr.

Chairman.

Yes.

Uh can we go back on that?

So we're reducing it by eight million.

Yes.

For one year.

For that, I believe that year's 2020.

Let me just pull it up here.

It's easier.

Oh, it's 21.

Okay, so it's 21 going forward.

So we start out, we reduce it by 8 million, 22.

It goes up to 11 million, 23, we're up to this was COVID related.

Twelve 12 million, eight, and then 24.

I'm up to like 14, yeah, 14.8, and then 25, it's gonna go up again.

Okay, and it's because they weren't being used.

Uh it was during that time.

So people people were working remote.

Was that their argument?

Because a lot of a lot of businesses didn't come back till the end of 21.

I know we didn't, the county didn't come back till um August of 21.

Uh that's a lot.

I mean, how many spots is that?

I this has over 700 spaces.

This was their parking garage, I believe.

The AUL building has 700 spaces and one across the street from the building.

Yeah, it's one of the separate freeze that wrote through.

Oh, sorry, it has 1,282 parking spaces.

So it's one that has a crosswalk to go to the AUL building.

I can pull it up here.

And I just I don't want to belabor the point, it's just how do we how do we get mathematically to $8 million on a thousand spots?

Is it you said it was $12,000 a spot?

Um that's what I worked back up to was $12,000 a spot.

I typed in is it primarily is it open to the public for parking as well, or is it just strictly?

Yes, the staff.

It's not just the staff, they use it too, or um it is open to the public, I believe.

And they have so that's the garage, and then they have the lot here, and then they also have this lot here.

Um, but only on this lot, only a portion was done, um, which was this over here, because this building sits on another parcel and they use this for something else.

So this wasn't this side of it, wasn't considered in that parcel.

But yeah, and the that lot's open to the public.

So what's the value of the what's the value of the garage?

Uh I took the the improvement value down to 3.3 million, and the land was was greater because downtown land is pretty good.

Um I can tell you what I did per space because this is what we worked it up to.

And that's that's 60 that's 6400 a space right there, the eight eight million one ninety-four.

And the value is only three million when I'm missing some on the improvements.

The total overall value is eight point one million or eight point two, really.

What improvements do they do?

It's the parking garage.

We couldn't we consider that improvements.

So the parking garage and um the asphalt paving on the lot are all considered improvements.

So it's worth eight million, right?

For 21 we said it was.

And how much is the tax on that?

Um I mean it would be half of that.

So let me see what they paid.

So the 16 million, that's for the building and the parking lot.

Right.

So they paid almost 500,000, so they'd pay roughly half of that 250,000.

For what?

421 pay 22 for that $8 million value.

So the I guess I'm confused.

Some of the parking garage is worth but we do parking on a per space bay basis.

Yeah.

Is how we assess our parking lots downtown.

Okay.

But right now it's back up to 20 million, right?

Should be right.

Some of this is settled up.

They probably didn't ask for eight.

They didn't, yeah.

He he's right, they didn't.

They they asked for less than that.

And um, I think they did ask for four, and I came back and said, No, here's what I want.

Like they went really low, and I came back up, and that's where we agreed upon.

And I I went higher on because there's several AUL parking lots.

I think there's three or four on the agenda today.

And I did them all the same.

Okay.

Uh page 69.

Parcel 809878.

I need to abstain on that one.

Parcel.

Sorry.

8068.

138.

8038, sorry.

One from nine moon to four moon.

So based on our comparable properties and IVTR decisions, was it?

Oh, this is Coles.

Um I had to think about this one from it.

Um, this is the Coles up on 86th Street.

Uh also Union Chapel.

Yeah, Union Chapel owns it, but it's a Coles building.

Um this is one that it's been to the IBTR a couple times.

We've lost it.

Um Coles has actually filed other appeals at the IBTR and the IBTRs ruled um in Kohl's favor.

So I went up from what they originally asked, though.

So it's still a one for us.

It's still higher than what the IBTR decided on other coals.

Okay.

Um think that if you were at Coles, that would probably be the most valuable one in Indianapolis in that location.

And that's why we fought it so much and we keep losing.

Um it's gone.

I know Gabe, do you remember?

I think it's gone over there.

I think we've gone on this one a couple times.

Um the first time we went over there, we lost because they got BTR's value came out less than our land value.

Like even if you took it here off yeah, well, that's a big lot.

Right.

Most of them don't have that much land around them.

Well, it's the coals in what uh an adjacent strip mall, right?

Right.

Yeah, but the coles is on its own parcel.

Okay.

And all that.

But they own the parking lot that's right.

That all looks like one parcel that blue.

Yeah, so the blue is oh that is one parcel of the blue, yeah.

Right, yeah, they have all this parking lot to Jared's, and then oh that's not Jared's, that's uh Reese Nichols.

Um, and then the holes.

And then they asked, I will say, um, so they have the Southport Road location at 65 in Southport and the one on Peneland Pike, um, and they asked us to go lower on those than what we did on this one, and I told them no.

Okay.

Um so they own the whole plaza?

No, they just they don't Coles doesn't actually own it.

It's Union Chapel who owns it.

And Union Chapel was it?

It's just the owner of the property, and then they lease it to Coles.

But they're they've been fighting the appeal.

It's just kind of weird that they own the whole most all the parking lot.

Well, I think Union Chapel owns the strip center too, but it's a separate parcel.

Oh, okay.

Well, that thing is a good question.

And they asked for less on that one.

No, I do not let me look.

Uh, because I was gonna say uh why wouldn't you?

I mean it's I mean it's the same proximity.

Um sorry, Fashion Mall Commons owns the strip center, so it's a different owner.

Okay, that makes sense.

Right.

I don't have any more questions.

Page uh 122, parcel 105, 4952.

So it's based on capitalization value derived from minimum expenses.

Now when that happens, do you go back next year and do it?

Or do you have to wait until they found appeal?

We have to do it every year now.

Right.

We have to do all three where they file an appeal or not.

Yeah, and they get the lowest of the three.

Which has been cost.

Yeah.

So did you self-report or do you have to ask them?

We do uh yeah, we do our own market, and then if they don't like our market, then we ask for their actuals when they appeal.

Okay, page uh 148 parcel 504 4000 40 did we grant exempt on that one a year.

50 percent exemption.

Okay, it was a credit training factor of 419.

Is what's that mean?

419 is other housing.

Um that's is what we don't yeah, so like we do our four-unit apartments, um our put in as 419 or 419s so that they um we can separate them from the apartments that have to be rejected to the three approves, right?

So we put a separate use code on them.

Five minutes or more units, yes.

We gave them half because of disability or something, wasn't it?

I think so.

I think it initially got trended with the apartments.

That's why we we moved them all to 419 after the facts to get them out of that the big apartment.

Well, we gotta move them into the new neighborhoods this year.

We gotta create a neighborhood, but yeah.

If I recall it was disability or somebody in early or low in full income, but uh let's see, it was oh yeah, I think exception uh yeah, that's the housing for the intellectual and development tool disabled I remember that one now that you said that we're gonna be able to do that.

Because I think their daughter they've got somebody that lives there, they have a family member that lives there.

Okay.

Uh page one fifty parcel six oh one oh four one four um miss on income or yeah what I don't know if that's the values.

Oh they did, yeah.

Um let's table that one.

I want to look at what we did because I don't think I remember talking to Don about it, but I don't remember those being our numbers.

Okay.

I'll make a motion accept pages 21 through 161.

Second then move secondary for discussion.

See you none of say aye.

Aye against the ayes have it.

130 is subject to appeals for the hearing officer.

She is out.

Okay.

Yeah, questionable.

I don't think so.

I don't have any.

I was gonna say uh I know there's some personal property on there and Melody's here for the personal property.

We were expecting a guest for the personal property they're filed late.

We denied to tell you gotcha.

I don't have any questions on that, so I'll make a motion except pages 180 or sorry, 162 through 204.

That's one second.

Any further discussion?

Any further discussion?

See you none.

All fair say aye.

Yes, the ayes have it.

And my motion for the previous pages was the ones we tabled already.

I shouldn't include that.

I'm sorry.

The prior one.

So my motion should have carried a part where we table those ones.

I'll make a motion to set pages 205 through 417.

Second.

So I move second and further discussion.

See none, all fair say aye.

Aye.

The ayes have it.

Uh we've got exemptions 418 through 445.

Any else on these absolute?

No.

So CM reality.

Is that a church?

We know what that is.

Yeah.

401 4564.

Voilà.

Right.

That is correct.

Okay.

Not a very big church.

Yeah, a lot of land, but excuse me.

And last question I got was on page uh 436.

805-36.

Says let's say Vincent Medical Center, Northeast Incorporated.

Minute say requested 100%.

I'll add 100%, but the values don't show that.

So some of us taxable.

I think they had a partial exemption.

I meant to say total exempt though.

No, I think right.

And 24 they had asking for a partial.

24, they had a 63.7% exemption.

And then 25.

They asked for 100, but the value is still the old.

Which parcel is that?

805 33 36.

My that was a mistake.

It should be the 66%.

I need to change it.

So it's 366 instead of 100%.

Yes.

Okay.

Any other questions?

I'll make a motion to set pages 4 or 18 through 445.

No, I had a question.

I'm sorry.

B and O Trail Association.

What is that?

They actually came to me on that one.

Um that is where Hendricks County is working with uh the city of Indianapolis to connect um not the Monon, but the other cult B and O trail.

I thought they already did it.

Right, but well, yeah, but B and O still they're still doing it and they're purchasing land that will connect the B and O trail from Indy to Hendricks County.

I thought they already did that, like you can go all the way.

I think you can, but they're still applying for the parcels that they got because they purchased some of them later than other ones.

Oh this curve.

It's a bike walking trail right here.

I think it's open like uh now too far for me.

Yeah I'll make a motion I made a motion's consecutive all favor so aye.

Aye.

Aye.

The eyes have it anything else come forward of order.

Second last minute Kevin I don't know.

I think I did you didn't okay or adjourned.

Thank you.

Thank you.