Property Tax Transfer Board of Appeals Meeting - November 21, 2025

The Property Tax Transfer Board of Appeals convened on November 21, 2025, to review late-filed applications for property tax exemptions, address property valuation corrections, and handle routine administrative items. The Board focused primarily on appeals from non-profit organizations and individual property owners seeking retroactive or prospective tax relief based on charitable use, ownership errors, and delayed filings due to administrative delays or personal circumstances.

Consent Calendar

• Minutes from the previous month's meeting were approved unanimously.

Appeal for Late Filing (Udo Isee, The Pharmacy Basket)

• Appellant Position: Udo Isee (representing The Pharmacy Basket) expressed that the failure to file a tax exemption application was an unintentional procedural error, not a conscious decision to avoid taxes. The appellant stated they are a tax-exempt organization that purchased a building in 2024 and only recently discovered the requirement after receiving a tax bill. The appellant requested not to be penalized for this mistake. Isee stated they have operated in rental property previously and this is their first owned property, which was fully renovated upon purchase.
• Board Discussion: The Board clarified that while the late filing could be accepted for the upcoming tax year (2025 payable 2026), the Board has no jurisdiction over taxes owed for the prior year (2024 payable 2025). Those taxes are a private matter between the buyer and seller, typically reconciled at closing. The Board noted that the buyer did not receive funds at closing to cover these prior taxes because the seller did not pass that obligation on or the contract was not prorated as expected.
• Key Outcome: The Board granted motion to accept the late filing for the 2025 tax year (payable 2026). The Board directed the appellant to resolve the 2024 tax liability (payable 2025) directly with their realtor or closing agent, as the Board cannot issue a retroactive exemption for that period. The Board confirmed the appellant still owes the 2024 tax bill.

Appeal for Late Filing (Laura Schmuddy, Indianapolis Shakespeare Company)

• Appellant Position: Laura Schmuddy (Accountant for Indianapolis Shakespeare Company) stated she filed the tax exemption application late due to major health issues involving hospitalization and falling out. She expressed that the failure to file was a mistake, not a conscious decision, and requested that the organization not be penalized. She explained the organization purchases vacant land with the intent to build a future facility and parking to support their free Shakespeare performances, though current funding is stalled and the future of the property remains in "limbo." She assured the Board that if they do not build, they would sell the property to another non-profit, not a profiteer.
• Board Discussion: Questions were raised regarding the eligibility of multiple vacant lots for exemption, specifically noting that the exemption is typically intended to support a main building and that there is a four-year limit before substantial progress must be shown. The Board expressed concern that not collecting property tax for years without a building under construction is unfair to taxpayers if the properties are later sold. The appellant clarified that the organization does not want to be in the landlord business and is seeking grant funding rather than building income housing.
• Key Outcome: The Board approved the motion to grant the exemption for the late-filed application for the 2024-2025 and 2025-2026 tax years, noting the filing was late due to the stated health issues. The Board reiterated that if substantial progress towards building is not made, the exemption could be denied in future years.

Appeal for Late Filing (Amber Marks, German Shepherd Rescue Indy)

• Appellant Position: Amber Marks (Owner of German Shepherd Rescue Indy) stated the late filing was due to an oversight and reliance on her realtor/treasurer, Julie Fox, who had communicated with the assessor's office but failed to confirm the filing of prior years' applications. Marks expressed that she did not realize the application had not been submitted for 2023 and 2024 until she received tax bills, as she had previously held exempt status on an old property. She also clarified she lives on the property in a log cabin, though her homestead is currently on a vacant family home.
• Board Discussion: The Board noted a discrepancy: the treasurer was not present to verify if prior filings were attempted. Additionally, the Board identified an issue regarding the homestead exemption, stating that Marks cannot claim a homestead exemption on a vacant property (her grandmother's home on Span Avenue) while claiming the business exemption on the Rescue property. The Board suggested she transfer the homestead exemption to the property where she resides.
• Key Outcome: The Board voted to table the appeal until the next meeting. The conditions for the return were the presence of the realtor/treasurer to provide documentation of prior attempts to file, or for Marks to provide evidence that she has initiated the process. The Board also directed the appellant to visit the Auditor's Office to discuss transferring her homestead exemption to the Rescue property.

Appeal for Late Filing (Jake, 91 Place Housing)

• Appellant Position: Jake (Landlord) requested a tax exemption for 2023, 2024, and 2025 for a property leased to a non-profit (91 Place) housing homeless youth. He stated he pays a below-market rent ($3,500 vs. $4,200-$4,700 market rate) and covers all repairs, arguing this lessens the burden on the government. He stated he was initially told by a previous staff member that the property would not qualify but sought exemption based on advice from other attorneys and accountants.
• Board Discussion: Staff denied the applications based on two primary factors: the rent charged ($3,500) was deemed not sufficiently below market to qualify as a charitable contribution, and the lease did not stipulate that the non-profit tenant was responsible for paying the property taxes. The Board noted that below-market rent alone is not sufficient precedent for exemption, and the tax liability must fall on the exempt entity, not the landlord.
• Key Outcome: The Board voted to deny the appeal for 2023, 2024, and 2025 (payable 2026) based on staff recommendations. The Board indicated that the application could be reconsidered in the future if the appellant restructuring the lease to make the tenant responsible for taxes and if the rent is adjusted to a level that clearly demonstrates a charitable contribution.

Discussion Items: Valuation Corrections (134 Subjective Appeals)

• Discussion: Staff reported on pages 1-21 of the agenda, noting that a field check revealed a dwelling at 8151 North Illinois was not 100% complete as previously assessed. Consequently, the assessed value was reduced from approximately $1.3 million to $843,000. Staff also noted a second property was removed from assessment as the dwelling was found to be nonexistent. No discussion or objections were raised.
• Key Outcome: The Board voted to accept pages 1 through 21, finalizing the value reductions for the identified subjects.

Discussion Items: Additional Subjective Appeals

• Discussion: Staff reviewed pages 22 through 153. Several items (specifically pages 22, 23, and 24 involving Salesforce and Bank One leases) were identified as requiring further review due to potential inconsistencies with larger parcels or pending data. Pages 155 through 201 (Hearing Officer reports) were reviewed, with some items noted as potentially missing final filings from taxpayers.
• Key Outcome: The Board voted to accept pages 22 through 153, with the exception of pages 22 through 24 (Salesforce and Bank One leases) which were tabled for further review. The Board also voted to set pages 202 through 265 (withdrawal items) and pages 266 through 280 (exemptions already approved).

Adjournment

• The Board announced that future meetings in 2026 will be held in Room 221 (across from the elevators), and the meeting was adjourned.

Key Outcomes

• Approved Exemptions:
  • Udo Isee (The Pharmacy Basket): Late filing accepted for 2025-2026 only.
  • Indianapolis Shakespeare Company: Late filing accepted for 2024-2025 and 2025-2026.
• Denied Exemptions:
  • Jake (91 Place): Applications for 2023, 2024, 2025, and 2026 denied due to lease structure (landlord pays taxes) and rent level.
• Tabled Item:
  • German Shepherd Rescue Indy: Tabled until realtor/treasurer can provide proof of filing attempts and homestead status is clarified.
• Valuation Adjustments:
  • Acceptance of value reductions for 8151 North Illinois and removal of non-existent property assessments.
• Directives:
  • Appellants with unresolved prior tax liabilities (The Pharmacy Basket) must resolve issues with realtors/closing agents.
  • Landlord (German Shepherd Rescue) to contact Auditor's Office regarding homestead transfer.
  • Landlord (Jake) advised to restructure lease and reapply if eligible.