Property Tax Transfer Board of Appeals Meeting - November 21, 2025
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We gotta write sign in up here.
Yeah, I did it.
Greg, did you see I think it was last week that there was a car in the pond in front of my neighborhood?
Yeah, it happened on a Sunday night, like at six or seven o'clock.
And they had all of Southport Road shut down.
I don't know if this meeting.
Uh because the bumper's still sitting, because it's right there at Tibbs in Southport where he went in and bumper still sitting in the grass there.
So you probably got your life working in your neighborhood.
Oh yeah.
Sir, can you sign in?
We'll go ahead and get uh Peter Bow our property tax transfer board of appeals set for open for November twenty first.
Start by introducing ourselves.
Greg uh Greg Rath now.
Kathy Gould.
Steve Adrimy.
Kevin Robinson.
Okay, first order business is minutes from last month.
Approval.
I'll make a motion to accept minutes from last month.
Smith Moon secondary for discussion.
Seeing none all favor say aye.
Aye.
Aye.
Aye.
Against the eyes have it.
So we have a couple guests.
If you're a guest and you're gonna speak today, can you stand up and raise your right hand so I'm gonna score you all in at one time?
You support a tell the truth, the whole truth, nothing but truth, so I'll help you God.
Okay.
Um six zero zero five three one one.
It's on page two seconds.
Two seventy.
Um it was just a late filed application.
Late filed, okay.
My name is Udo I see the pharmacy basket.
Okay.
Okay.
Um we're here to um make an appeal.
Um make an appeal for property fighting for our business and filing the application as a tax exempt organization.
We recently appointed the tax building in 2024.
And then we have to uh because our tax exempts start off normally with IRS with naturality transfer on any purpose that we bought that we buy.
So it wasn't an intentional act, it was just something that procedurally not.
So we've operated out of uh rental property before before we had our own uh space.
So this is the first time pointing related charge.
That's a big-based organization.
Okay.
So when you file it was recently out of 206.
So I don't want to file for for uh for 25 people 26.
So they have a 26 on here that includes that they're trying to do for 25.
Okay.
And they bought it in 24.
Yes.
726 at 24.
So you should have fought out of January 1st.
So it should have been filed filed April 1st of this year.
Okay.
What was the building before?
Um was it Commission building?
It was both on the MLS.
Um maybe a barber shop or hair's lawn.
So this is your first property you've you've owned?
Yes.
You rented before?
Yes.
Is this the building behind the laundromat?
Right on the corner?
It's here, West Lane and what's the main house, right?
Per shape.
Yeah, it used to be a house.
Yes.
Yeah, I'm not a bill.
Do you hold services there?
Have you renovated it or or what do you use the property for?
So what it was fully remembered by the setup.
Oh, so we didn't have to do anything.
Did you buy the building from a router or did you buy it for sale by owner?
From the way of the on an ML system.
So what's it tell you to file exemption?
No, sir.
Yeah.
We didn't know.
How did you find out that there's a how did you find out that you were supposed to file an exemption or that you are eligible to file?
Since you have filed like when did you find out or later there?
That was when we receive this letter.
It's um a letter from who not from me.
They reached out to me.
I don't know.
They reached out.
Who's a letter from the assessor's office?
Yeah.
It was an email from me and inquired about filing the exemption after they received the tax bill.
Oh, after they got the tax bill.
Okay.
That's why I was trying to get a timeline on.
But the exemption they're applying for will not take care of the taxes that they currently owe.
Right.
Because those are prior to when they own the property.
Property.
Okay.
So they have a seller's tax bill.
Yes.
Because you pay a year behind.
And so they purchased this July 26th to 24, so the 24 taxes weren't due yet.
They were probably given the 23 taxes, and those were paid, but they owe the 24 pay 25 taxes.
Well they would have gotten money for that to pay the tax possibly.
But not having their closing statement.
We're not given any money to pay taxes.
Here's sort of the position you're in.
So you purchased this property in 2024.
So you would have to apply for tax exemption exemption status for 25 for year 25 because the person you purchased it from was not a tax exempted eligible status.
So in Indiana you pay a tax bill for 24 in year 25.
So regardless of who bought that property, a tax bill is going to be generated for year 25.
Um normally, typically, when uh a private transaction occurs between a buyer and a seller, those uh taxes are settled at closing.
Meaning you know a tax is gonna be generated for the seller who sold you the property in 25 because they owned it in 24, they would give you money at closing, so you would see money at closing for taxes given to you to pay the future bill that's gonna come out in your name.
So the first opportunity for you to file an exemption would be 2025, pay 2026.
Yes, it does make sense.
Um but I will I don't know, um actually are you okay?
I'll look for the um uh um closing statement on 40 to you.
Uh we didn't get any um rate taxes to consider she really can't help you with that.
You definitely go back to that's what that's a private, that's a matter between you and the buyer.
The county is not buyer.
Right or the seller, the seller and the buyer.
Okay.
So that's that's where that is um reconciled.
Okay, it's outside of the county's control.
So yeah, so my question would be in this situation where the seller did not disclose that, well, it's I decompany did not pass that.
We shouldn't be penalized for that.
Well, I'm seeing four.
Yeah, but we're not penalizing anymore.
Okay.
You're the person you bought it from owes taxes.
And that doesn't that won't change.
Okay.
Then when their tax bill comes out is a year after they sell it to you.
And that's just how taxes work in Indiana.
Uh I mean it's just the law.
So it's up to the private individual in the private transaction to reconcile those taxes at closing.
And it I mean, do you have a closing statement?
I mean we're not here.
But you have to get, I mean, do you have a professional doing the transaction?
Like who handled who was your advocate?
It was um Foster May Taidu, if I remember.
Okay, the title company just did the closing, but who did you have a realtor or something?
They have two retails involved, both sides.
Okay, so your realtor had a fiduciary responsibility to make sure that the taxes were handled closure.
Okay.
So you might talk to them about that.
Talk to the realtor about that.
You may have gotten money at closing to pay that future bill, but it's not like a check made out to the Marin County treasurer.
It's made out to you, knowing that the bill coming around the corner will come out in your name, and you're responsible to pay that until your tax exemption status clicks in, which will be the following.
So the issue before us is is uh 2020 2024 tax is payable 25, correct?
No, the 2025 application that they filed late.
Yeah, 25 pay 25.
So they would have had to file by April 1st.
So that's your decision today.
So if I may ask the question, what do you find out uh from the closing statement that there was no application for taxes?
Uh-huh.
Do we do we talk about the setup?
What would we do?
I guess it's not my I would assume that the tax deals have jurisdicted set up.
Right?
Correct.
Yeah, so that would be a lot of money.
So it's all done by contract.
So I have no idea how to contract right up there purchase agreement.
Because that's when you would handle taxes.
You would say either I want taxes prorated at the time of sale, which would be in your benefit if it was just you know, you bought the property and assume the next bill, then that is more beneficial to the seller and more and less beneficial to the buyer.
So if your contract was stated that the transaction would be prorating taxes, then you would have money on your settlement statement credit, crediting those taxes, or that money to pay that.
Okay.
I'm gonna help you more than that than that.
Yeah, and that's where our you started.
As a realtor, how how do we handle taxes for those transactions?
What are the contracts?
And then show me on the closing statement.
You know, how that was okay.
So we're right now we're we're going 25 pay with 26 or exemption.
So any questions or a motion?
But yeah, I sorry, just to be clear.
So they still owe 24 pay 25.
Correct.
Okay.
But that's we're not talking about that at all right now.
Okay.
Okay.
I just perfect.
Okay.
Any questions?
Someone make a motion.
Um I'll make a motion to um accept the late filing for 25 pay 26.
Second.
Seeing none, all pairs say aye.
Aye.
Aye.
Against aye.
So we got we're allowing your exemption for 25 payable 26.
And 26 payable 27 is already been taken care of.
So you talk to realtor about the 24 payable 25 taxes.
I was going to say make sure you know you still there that tax bill that you got, you still owe that.
We didn't, we weren't able, we were not able to do anything about that.
I just want I don't want that to go into tax sale or anything.
Yeah.
We didn't get out of it, any order taxes, what happened.
We need we going back to you so you can address it.
You have to decide you need to talk to your realtor.
Whoever whoever you use to buy the property, you need to reach out to them.
Okay.
Okay.
Thank you so much.
Thank you.
Thank you.
Thank you.
Yes.
Thank you.
Thanks.
Laura Mudke.
Yep.
Article 108851.
Some pages 268 and 270 of your agenda.
Or 24 and 25.
All right.
My name is Laura Schmuddy.
I'm the accountant for Indianapolis Shakespeare Company, otherwise known as Indy Shakespeare.
We currently don't have a building, but we were part of the grant with AB Parks to the rehab of Tiger Memorial.
So in sorry.
I filed the 136 at that time.
Then we purchased another piece of property on October 23 or in October of 23.
The 136 was not filed.
That was not a decision by the organization at all.
That was completely an error on my part, and then I did not realize until we started getting the the bills for that.
Um I have since filed the 136.
That would dur in hind looking back, that is when I was dealing with some major health issues and in and out of the hospital and passing out.
So that I'm requesting that the organization not be penalized for my mistake.
It's an empty lot.
And right now we're we're in hold to see what we'll end up being to do.
Will we end up building, will we be able to get funding to build or ultimately what will we do?
Because we're trying to work with the neighborhood and work with what is in the best interest of the entire neighborhood.
Because they know there's a lot of builders going into that area and trying to try trying to buy buildings and flip them and stuff like that.
So we're like I said, we're trying several of our board members are neighbors in that neighborhood, and we're trying to do what is best for the entire neighborhood.
We have a very vested interest.
We perform there every free Shakespeare performances every summer there at the Tagger Memorial Hall.
And we've been working with the neighborhood.
Um all the history that has happened there in Riverside.
Yet again, this was not a conscious decision by the organization at all.
This was purely my mistake, and I'm requesting that the organization not be penalized for that.
So I have filed the 136, but I'm requesting that it go retroactive to when we purchase the property.
Just the one parcel.
Yes.
And but you have more than one there.
They own this one here.
This big lot, and that's exempt.
And what's all buildings are these buildings aren't owned by them.
No.
We we've been trying, yeah.
We own we bought the first property with the thought that that was where the the uh right there.
Yes, where the building would be, and we were purchasing the other properties for parking and the other things that would end up needing is how we started purchasing the other properties in that area with the future hope that we would be able to build a building and and knowing that we'd have to have the requisite amount of parking and all that kind of stuff, so we would need more than just that one lot.
They bought it in October of 2023.
So 24 pay 25 and 25 pay 26, right?
Yes.
I have a question.
So the build the the land that you bought.
You have two parcels, right?
We have more than two processes.
So what so what is the real I mean why why are you why are you buying so many parcels?
The the original thought, the prior executive director, the original thought was going to be that we were going to build a building on 2717 Raider Street, which would be a parking lot.
Was a church that's been since we paid you know to get that torn down because it was it was dangerous for uh so then we started buying properties around it, knowing that to have a building that the way big enough of what we wanted, we would need more parcel, more parking, which means we would need more parcels, so we started purchasing the parcels near it.
The lot in question is one of the parcels that would end up being parking.
So the all the parcels that were gonna be for one building.
Yes, what one facility, yes, yes, and though they're all gonna be situated on this map adjacent for it, or yes, yes.
That that was the original, yes.
Now obviously we don't own all of them yet, but that was the the prior executive directors, that was the original.
So how many do you own that?
I think four in this in this window here, or do you know which ones they have uh that'll zoom out, so maybe that will help.
And they're all vacant lots of dealing.
The 109 1863, I think.
Yep.
No.
No, yeah, this one you do own.
That's the original one.
And that one we we do art in the park and and we do we call that our future home is where we will end up doing the building, and then we started purchasing the ones near it so that it would because we know that we would have to have parking and all that kind of stuff, because obviously just the building that we were envisioning would take up the majority of that land.
So the blue one would end up being part of the would be part of the parking lot, most likely.
Now the project got stalled because COVID happened, and right now funding is not leaning toward towards building a new property.
So we started buying them in for 2020.
Uh but we're we were giving them a tax sale so they were pieces of land that nothing was being used for.
We were now maintaining it, making sure that it stays long uh mowed and and clean and taken care of and all of that, but we're in a holding pattern to see what will end up being in the best end.
We working with the city, working with the parks department, working with um historical landmarks, um which were our partners in the initial grant that got us into that park in the first place, what will end up being the in the best interest.
And if we ultimately don't build a new building, do we renovate one and sell that those properties to someone else and who do we sell them to?
Because we would want to sell if we end up not because like that's building a new building is a lot of funding.
We're not certain whether we're gonna be able to get that funding.
We're trying to be realistic, which is why it's still just sitting there and we haven't started building.
We we want to have a physical property in that neighborhood.
We want to be in right now, we don't have a building.
We want to have something in that neighborhood.
We are still we've been working with Brian Payne and working with um to come up with to figure out where the funding would come from and what would be in the best interest of the city of the neighborhood.
Yeah.
Yes, that piece of 2020.
So what's the plan on so here's the issue with me?
You're not paying a property tax for three years.
And you just said if it don't go through, you may y'all you may sell the property.
I'm just saying this happens.
We haven't collected any property tax.
That's not fair to the taxpayers of Mary County, and you guys sell the property and keep the keep all the money.
So we we need to have we need to we need to know or I need to know.
And I think you only get so many years before you have to start paying property tax because you can't just have property tax free and clear for 10 years, and all of a sudden you don't build the building.
So there's a stipulation on the amount of time you have in Missy Catal.
Four years.
Four years.
So when the original properties were built, like we were going the original, the prior executive director thought what thought was that we have the building and then we would have lower income housing to fund the maintenance of the building.
The organization has decided that that is not an endeavor that we want to get.
We are a not-for-profit who provides free Shakespeare.
We're we don't want to be in the landlord business.
So if we don't have that income stream, then what do we do with it?
We've already had to give back to intend Indiana a couple of properties because we did not turn for free.
I mean, we were out the money, and we already had to return them to because we did not turn them into lower income housing.
So you say that this is Shakespeare plays and yes.
So what is the what's the outcome?
Like you get people from that neighborhood?
Yes, yes.
Like you know, other neighborhoods or whatever.
We've been around since 2006.
We were originally called Heartland Um Actors Repertory Theater, then we ended up because it gets confused with the Heartland movie.
They ended up calling it ending it, ending up a Shakespeare company or indie shakes, because nobody knows how to spell Indianapolis, nobody knows how to spell Shakespeare.
So, what our mission is is to make live performances free to anybody.
So what we do right now is we do free Shakespeare at the Tagart Memorial Hall or Amphitheater two weekends a year.
We've also been doing live po uh spoken word things.
We work with North Central High School with the entire freshman class to have our young people come in and um teach Shakespeare with the English teachers to make it because it is part of the curriculum, and to make it much more approachable and help so that so the act the young people are seeing people who look like them performing Shakespeare in real life and help them realize that it is these stories are relevant for everybody.
That yes, they were written by a dead white man, but the stories, the emotions, the feelings, the politics, all of that is still relevant today.
So we will do Shakespeare productions.
Usually in the summer, we usually do Shakespeare production.
We did um what did we do?
Company of Airs last summer, we're gonna be doing King Lear this summer.
Two summers ago, we worked with the neighborhood with historians, did lots of interviews with um neighbors to find out the history of what has that park been, what is Riverside Park been historically ever since it was installed in the 1920s, and we ended up doing a play.
It's not Shakespeare, it was called Riverside, and it took place in three acts for three time frames talking about what was happening on that land, when it was a free state, when former slaves would come here looking for freedom, but you know, slave catchers would come back and get them and creating an environment then 20s when the um Jazz and Indiana Avenue was rebuilding and all of that kind of stuff, and then the third act was in the 60s when it was an amusement park, but they don't blacks were only allowed in there one day a year, and you know the mixed feelings and of you know the neighbors who live there and and that and just give homage to this is what this land has been.
We want to now have it be it is accessible for everybody.
So we were telling that story about Riverside.
We use Shakespeare as the lensed, and that might like it might be Shakespeare adjacent just recently to bring live theater and spoken word to everyone.
And it was a play that uh was part of his dissertation, and it deployed it was a one-man play with a couple of people going back and forth, a young man wanting to be a rapper, his mentor saying, Well, if you really want to get spoken word out there, you learn Shakespeare because that is gonna give you open doors for you, and you ended up having a rap battle between Shakespeare to hip hop flow versus rap to Iambic pentameter and showing how much that that flow of spoken word and everything is still very relevant and and still can tell a story and it's still filled with all those emotions and everything, and like it's still relevant today and for everyone, and and that was a free reading that we had with Ujama bookstore.
So we don't have a building, we all work um remotely, but we partner with Flanner House in Ujama, we partner with Riverside Park, we partner with the the organizations that are already there and until win and until if Alex said part of this is it's gonna depend on what the environment, I mean what the economy ends up happening, because we want to yet again we want to do what's in best interest for the entire neighborhood, and if we sold, that's another we were talking selling to another not-for-profit neighborhood, not for profit, just what is in the best interest of the neighborhood would this because we got it on a tax sale, uh we would look to would there be if we aren't the ones who could do what we end up wanting to do, or we end up changing, does it end up being better that we take a existing historic property and renovate that and not use the land that was purchased?
If that if we don't build, that would be the the thought that we might end up doing.
All like I said, all of this is still in limbo.
Okay, but we would not just sell it to any profiteer, we would we would want to make sure that it's still going to somebody who has the entire neighborhood and entire cities best interest at home.
Sorry.
I just have a question for staff.
So let's play out hypothetically because it looks like none of your parcels are contiguous, so they're not adjacent.
I guess if we point out like what how is the law handle, you know the parcels that will not have a building ever or ever planned to, but are still owned by I'm not sure you qualify under the law.
Right.
They have it has to be in support of the right support of the main building.
So if it was gonna be parking or like one behind it, I think would be okay directly behind the parcel, but this one down here.
I don't know.
If they use it for parking, if they turn it into a parking lot, because it's still to go through zoning.
Zoning, yeah, I don't know if you can just park cars on a lot of the.
No, no, no, no.
We're we want to do everything.
No, I don't know.
We want to do like I said, that's why we've slowed down.
We have a different executive structure.
So we're slowing down and making sure that we're doing everything correctly and properly.
Absolutely, correct.
There, that parcel that's over that's highlighted now.
It might not meet the requirements to be a parking lot for this over here because unless you have the future building plan to do something like a ball.
Again, I am not the decision maker, I'm just the book of her.
Also, what about putting a commercial commercial building?
How is that gonna be zoned in a because that is still a neighborhood?
Yes, how would that even be?
I didn't I didn't know they could you can get variances right next to the well and Alex said you know, you have a group of people give all different answers.
I mean, because one of the thoughts was that we would we would have the performance space, but we would also help teach trades.
So, like set construction is carpentry, you know, how how can we help work with with the other organizations that are there to help teach real world um skills and be part of the neighborhood?
So show how theater is all inclusive, meaning that those skills can be taken and done.
Hair and makeup is hair is hair and makeup, and you know, not just theater hair and makeup, you everybody needs and how you can learn those skills and and get the kids interested in doing those kinds of things and to have them see that this could really become something that I can make a living at, and yet again working with the with the neighborhood, so that we're doing their own.
I guess I'm confused.
Would it be on that main?
I mean, the largest parcel obviously is the building.
That was the that was the original intention, yes.
And so all of those activities would be handled on that.
Yes, we just know that.
So the other parcels, I guess I'm just trying to figure out how that supports.
And I wasn't part of the decisions of how they because I know we were working with um Phyllis, and now I'm blanking with the spire house, who has the firehouse a couple blocks down.
Because they're close, but I mean they're not it's not like but part of it was also to just protect it from getting by that by that, but I don't know if the law really, yeah.
Yet again, I was not the decision.
Provides you cover from taxes for that.
Do that one of them.
Uh cannot remember yes, it got an exemption in 2022.
So and it was a future building site.
So um this would be this year would be the last year for the exemption because they get four years, and then they have to show that something's being done with it.
So we'll have a big partial same story.
That one was bought.
Yeah, that one was actually that one was granted in 21 and 22.
21 was the first year they did it.
That was the person would buy.
And then at this point we have spoken word event.
Obviously, it's Indiana when the weather's nice.
We work with the Sunday suppers that they have there in the Riverside neighborhood, and we will have spoken words so local poetry readers.
There's no building there, but just in outdoor my opinion because we do the Sunday Supper is in the park that is just a little bit north of that.
So part of the neighborhood.
But the Sunday Supper is done in the park, not on this lot.
Yes, the Sunday Supper, yes.
We we do our spoken word.
We call it speak the speech.
I mean, so we do an event that ties into when the neighborhood is getting together anyway as a community building thing, we will add our spoken word event.
And like that, it's just two blocks down.
So that happens on our on our land.
Okay.
So the bigger plot is it is the exemption about to fall off like next year.
Actually, for both of these.
Right, unless they show substantial progress towards building on it, so it'd have to be like building funds in place, and it has to be a substantial amount that it could be built within the next four years for them to get an additional four more years.
We we just got another a grant to do some strategic planning to try to figure out okay what is in the organization's best interest so we don't bite off more than we can chew, but yet again, well, we're saying that you gotta do something better today rather than waiting on a year or two.
And I will make sure that the powers that be understand that times are getting short.
Yeah, and like I said, the the executive director who's in charge now wasn't the one who helped purchase all the the property.
So right now we're just talking about one partial letter should be cheap or not.
Yes.
For 24 pay with 25 and 25 people, 26 on right.
Yes.
Well, if we grab 24 pay with 25, you just put on anyway, right?
Any questions for the board would so if they if they file for well, I was late too.
It was late, I filed late.
Yes, I did.
Yeah, that was a good one.
Oh, we have a we have a late and uh and just a regular file time.
Well, uh okay for the love that's on the agenda today, which is that one of the things.
Yeah, just this one.
We bought it free and clear, but because um, but yes, this would be we I should have filed it right after purchasing it that that January.
I didn't due to my due to my illness, did not realize this error until starting getting bills and seeing well, why do we owe and talking to Ashley and finding out?
Oh, oops, okay.
I filed them this spring this fall.
Yes, they are late.
I'm just requesting that the organization not be penalized for my mistake.
And yes, I will make sure that the real estate committee makes a decision about what we end up doing with the properties and and you said you're not the decision maker, but maybe does decision makers need to be here to inform the board of what is going on, you know.
I'm not saying for this for this, but in general, yes, and I will make sure that they do.
Yeah, no, I will make sure future.
Because I didn't realize before your um stipulate, I will admit that.
Um, I think this board needs to get a full legitimate picture of what is going to be built and not built.
Yes, and decide which ones do deserve a tax exit.
No, and I will definitely make sure that you know the committee decide what are we doing and make sure that we present that so that all of us know what's going on.
Okay.
I'm going to make a motion to drive uh exemption due to the file on eight.
Oh, so good.
Session.
All favor say aye.
Aye.
Aye.
Against the eyes have it.
Sorry, just gonna do it.
Okay, all right.
Thank you.
Thank you.
Um 300 9390.
Pages 267 and 269 of your agenda.
These are 232 through 24 regress.
Yes.
They came to the board maybe a couple of months ago and got a 25 approved, but they decided they wanted to go back.
Okay.
Amber Marks.
Okay.
Go ahead.
Uh I'm let me just talk about who I am.
Okay.
Um, I'm the owner and operator of German Shepherd Rescue Indy.
Uh been a partner with Indianapolis Animal Care as rescue partners for about almost 11 years.
I purchased this property as a residential transaction October 3rd, 2022.
So uh when I bought it, my board member who's my treasurer, she can't be here today because now she lives in South Carolina, so I'm gonna have to read some notes if you don't mind.
Fine.
But um when I got it, I realized that I had to file a new exemption that doesn't run over from my other previous property that I sold here in Fountain Square.
So I filled out the application and included that.
Uh there's a little log cabin on the property, which is about I think 750 square feet, uh, which is where my elderly mother lives.
So I included that in the application that that would be not included.
So Julie Boxa, who's my treasurer and who is also my realtor in this transaction, she was in uh communication with someone in here in the office.
Uh there was a long delay in getting it, so I noticed I had a tax bill, and I paid you you can probably see it.
Um I I think I paid 3,500 4,000 just to get something paid because we were waiting so long.
Then um Julie said we have everything filed, we're just waiting, and I thought this is taking you know, this is taking a while, and then she contacted someone else new in office, and forgive me.
Let me try to remember what she said.
Um she eventually spoken to um a woman by the name of Ashley Henry, who's been a huge help, but everything's sim seems to be expedited since we spoke to her trying to get this up to date.
So I I don't know if there was just a a delay in trying to get the application approved or um all the information was filled out.
The only thing I was ever asked to clarify was the log cabin use.
Um now my mom is 81.
Uh she does foster some dogs occasionally, but they would have they're really old or you know, hospice because she can't really take much, but um she's only fostered honestly three dogs since I bought the property no one else lives on the property.
I I live at the large house, I live on site, and then uh yeah, and then there's like a little drive between us, and then that log cabin.
There, that's my mom's log cabin.
Okay, yeah.
So they have no homestead office as well.
No, no.
It is homestead eligible, but there is no homestead.
Is this your only home?
Yes, I have a family home uh here on Span Avenue that belonged to my grandmother that I've keeping, but it's vacant.
Does it have a home sale?
Um I think so.
Okay, yeah, I think it does.
I mean we would home around this one because apparently you would need to move it at least to here because this would be outside of the exempt purpose you do qualify for a home vacuum.
I didn't know how it works since I'm at the nonprofit.
I didn't know how that because my home, my other you know, forever home permanent address, is uh not nonprofit, it's my home, you know.
So when I retire, eventually I'll have to move back to my old home.
So I didn't I thought they were completely separate.
But it's a business.
My home is not a business, but this property is a business.
So your home is on staying on Avenue?
Yes.
When was it purchased?
And then when was it filed?
So we're like years later.
Um October 16th.
But they came for 25.
That was approved like a month or two ago, and then decided that they wanted to go back for 23 and for 24.
Okay.
So they they filed 25 July, 29th or 24.
And then they just file October of this year for the other two years.
So three years after they bought it for the prior years.
And you mentioned someone was supposedly working on this, but yes.
Were you getting the tax bills or were they?
Um, I was originally, and I told her, I said, um, this is I owe $6500 or something at the time, and she said the application had been in, and that she had was waiting on someone to get back with us.
And so um I said, well, honestly, I work 80 some hours a week.
I'm not trying to be, you know, like I'm all that, but I cannot manage, you know, the taxes and everything else.
So I I've given her everything.
She is my treasurer and my realtor, so she knows about you know how you file for exemptions on and the property taxes and what was owed.
There's a question about whether she knows about that or not.
Does she have order she filed?
Copies of what she filed?
Um I thought she submitted everything.
Um she submitted everything.
If I'm remembering this correctly, again it's been some time.
She had been trying to get in touch with Becky.
And then Becky never responded, and then Becky retired.
So then that's how they ended up getting in contact with me.
So there was nothing on the record for she filed before?
No.
But the filing in July of 24 was just for 25.
Right.
Right.
They didn't file previous years.
I thought I I'm sorry, I but did your treasure file the previous clue?
I I feel like something was done pretty soon on because that's been I've been there three years.
And we have been sorry.
She didn't say that.
So it's Julie, right?
Julie Fox.
So in our emails, she never said that she sent something in with claiming that we didn't see it.
That's not this and see if it treasure.
I'm sorry.
See if your treasurer has copies where she filed.
Uh can we table it and then maybe bring them back next month?
Yeah, I mean, I would love for her just to come here and and do this.
I'm not by not representing the situation well because I would just I think you made your appeal right.
I mean, I just met her if she filed something, and maybe she has a copy of it.
And I think it was But actually doesn't have a copy of anything except from 20 just recently, right?
And again, she never said that.
She never said that she previously filed anything.
Right.
Right.
Um we don't she's not here, so we don't really know if she's not, right?
No, that's who I've been in contact with her.
I haven't spoken with uh Miss Amber.
I've only been in contact with Julie, and she that's a good thing.
She hadn't said what she didn't say she filed anything.
No.
I know that there was communication, and I I remember filing the you know, filling out the paperwork for the application, um, and it seems like to me it was a long time ago because I wouldn't I wouldn't have purposely waited that long.
I don't want to have to pay taxes on the property if you know if if I'm a nonprofit, that doesn't make any sense.
But I when I saw that one tax bill, I was like, I have to pay something.
This I don't want to think on a tax sale.
Um I don't know why I would do it on the dog.
So um I have a question.
Yes.
So can you can you explain to me?
So you're you're the you're the owner of the of the facilitator.
You you take care of everything, right?
Res.
So how do you we're how do you get money to take care of everything?
Do you get donations or is it how's that work?
And then you're are you an employee of the organization?
Yes.
So how's run that down because uh so I am an employee and then I have two part-time uh kennel assistants, and they work um like one works like 10 hours a week and the other one is like 22 hours a week, and they make more than I do.
Uh but yeah, I um well I'm sorry, it was your first question.
And then how I mean as far as the where do you get the money from?
How do you pay for everything?
Okay, so um donations strictly donations.
Strictly donations.
Yes.
Um now I have been doing it a long time, so it it helps quite a bit.
Um and for some reason the German Shepherd breed, they have a lot of loyal followers, so you know that does help.
They they love the breeding so they want to support um the local you know, private rescue.
So you mentioned you've been doing a long time, like how long?
Uh it'd be 15 years in August.
And then where was the operation before you purchased?
Uh originally I gosh, I this is my last move, final move because I've been this is my fourth place.
Uh before I was on 1831 Prospect Street, I was there seven years, and I did have a tax exemption attached to that that property.
Okay.
So that was tax exempted prior to this property being purchased.
Yes.
Okay.
And so then you purchase this property, assuming you would just continue on with the same tax status at the new property.
Well, uh yeah, I I guess that was my oversight, um, shamefully, but I I imagine that was the case because I but then the when it comes to real estate and the taxes, I was I'm really confused about about that, and I have really relied on Julie, and she she's been a godsend.
I'm not gonna criticize her, but I think just um I don't I don't know where the disconnect was.
I think the delay in trying to speak to my what was her name, Becky.
I didn't I've never spoken to Becky, but I think Julie had so what was happening in the background I have to relied on we were we had something pending like an application.
That's fine.
I I was just trying to gather you know, I think it helps you in this case that you were operating tax exempt prior, and then this was just an oversight.
I mean that's all I was trying to figure out was when did you start and you know yes, I was there for seven years.
So one thing I'll say is that we we we hear this all the time.
People assume and never assume, especially when you're trying to not pay property tax.
Oh, I'm not trying.
No, I'm just I'm saying but she the person that handles this, you know, she did it, you didn't, and you don't know you're kinda in the dark, and we just need to make sure we have the correct information.
No, I get it as to what happened.
Um so she you know, like Steve was saying, she needs to be here or uh or something, so we can understand.
I'll make a motion to table it and give you, you know, if she come next month and I I yeah, I can ask her.
She you know, she has a full-time job there now, but um yeah, so do what um do you need from me?
You need me to provide the information that we uh spoke to someone and we are making it to be filed, or she can come in and testify.
Oh, okay.
Oh, she's out of state?
Yeah, she moved to South Carolina and she didn't think that she can be available by phone at one point if that's if that's if we could do a team or something.
Okay.
Uh the one of the things I'm concerned about at this point is your testimony that you don't live at the spam property, probably have a homestead, and now I I mean that has to be figured out because uh you know vacant property can't have a homestead, and you've already testified to that on record.
Now it could be moved to this property, which would benefit you more.
I mean this property is worth more than the property on spam.
Just well knowing the city like I do, but um so I I mean the auditor may need to figure out that as well.
Like you you're capable of having a homestead and exempt as well, right?
They can they can figure that out uh percentage-wise, but um so if I if my if the organization owns the Southeastern property.
Oh, it's in the it is in the end of the organization.
Yeah, yeah.
But you're living in the city.
I mean you are the organization.
That doesn't prevent that.
But you are though.
You you will file paperwork that you that is you and that entity owns no other real estate and you are that person living there.
You are living there.
So okay, I'm just confused.
So the the house on span, um I can have a homestead on my I can't.
You're not supposed to.
Not if it's vacant.
You don't okay.
I mean you're technically allowed.
One homestead per property, or you know, did I file a homestead on the Southeastern?
No.
Okay, so that's what I'm saying.
Like you probably need to do it.
Regardless of the tax exemption.
The home subprime needs to be transferred to that property.
And the auditor is the one who does that.
Because you have to because she has to live because she's living at Southeast.
Yeah, even though you're entitled to a homestead, you do actually have to live there.
Six months.
You're not living on it.
Can I get rid of the homestead on Speed?
It would be a transfer.
And I think that part of the tabling may be getting with the auditor's office to figure that world out as well.
Okay.
And then when you move back to Spain, it's you just it moves with you.
Yeah, you just have to file the paperwork.
Right.
It's just a one-page form.
Okay.
So if you moved out of this place and back to Spain, you just file it again, and it goes with you.
But then the taxes will go up on Spain.
Correct.
Full disclosure.
I mean, okay.
It'd be more beneficial for you to have it on this property.
Right.
Because it's more money proposed.
We don't know what's fan was worth.
It's not worth much.
I'm assuming.
But it is to me because of my grandparents.
Right, but you're you need to go with the in my opinion the higher value.
And you live there too.
It's not like you're not living there.
Because there's no there's no exemption other than a religious exemption that gives you the ability to live in because a church was allowed a you know, I I parsonage.
Well, that doesn't that that's not allowed for a charitable exemption in this case.
So if you're thinking you could get a home sale and span and get a full tax exemption on this property, that's not I didn't even know.
The only thing I ran that by was my with my accountant to make sure that um I could live on the property, you know, since I work, I work there every day.
Yeah, you can.
Yeah, but that's the only thing I thought of.
You're gonna be stuck with a different tax status.
Okay.
Then you know, well, I'll I'll have I'll get that done then.
I don't want to do that.
When there's an extra meeting.
Uh December 19th, I believe.
Okay, so my motion is to table this right now and see if you had a paperwork that showed you filed for just two years before or before.
I don't know if I don't know if it was filed.
I just know there was effort.
Yeah, or some substantial evidence of you know what?
Starting with process.
Would this be done here as well in this location?
Yes.
Okay, so she's gonna have to come back.
Or we can do it we can teams are in teams around or phone.
We can figure it out.
Okay, and then do I need to be here as well?
I would be here, but okay.
I mean, I don't know how this works.
I'm just trying to.
We don't have a set in second.
Oh gosh.
It's been moved second.
Any further discussion?
Seeing none on all papers say aye.
Yes, you guys have it.
So we're just good to go to the next month and we'll go down to the auditor's office and get that homestead pushed over to this property return on span.
Okay, in the auditor's office.
Yeah.
Okay.
Thank you very much.
Again, they're on the first floor right now.
First floor?
Yeah.
Right next to the assessor's office.
Okay.
Uh check abrupt.
So I'm page uh 266, 268, 270, and 277.
So it's this house and this lobby.
Yes.
Is this real estate?
Yeah, I can't.
This is an exemption.
Oh, okay.
It's just a real estate parse.
Yes.
Yeah.
Howdy.
More.
How are you guys doing?
All right.
Good, good.
Uh I'm Jake.
I'm or Jake, and um, I bought this property a few years ago, and um lived it for a year and uh was trying to be pretty missional.
I've actually uh purchased a whole house hacking thing quite a bit, and I'm in commercial real estate development brokerage.
And um, I like this property a lot and had the mission and mindset that I wanted to eventually at least got to a nonprofit, so um I did uh some work with an organization called 91 Place.
I'm not sure if you guys are all familiar with them.
They help uh house youth experiencing homelessness at a place to live.
So uh basically youth that have phased out of the flash system but have no place to live in or go.
So it's just 17 to like 24 is their cutoff.
Um by doing so, I finished out the third floor to get the bed bath count that they needed, and I rent to them at like a below market type discount.
Now I'm requesting the exemption and and for a late filing for this upcoming year, but also wondering what's possible for the previous two years.
I had originally um you know, being in the development space, very familiar with pilots um exemptions and everything.
I called in the assessor's office to see if this would qualify before I signed this lease, and they probably just misunderstood me then too with what I was trying to describe and say, hey, this is a nonprofit user, 501c3, lessening the burden of government.
Um passing through basically and rant taking taking on the risk of any kind of repairs long term and everything, and they said nope, it would not qualify.
And then I asked a couple different accountants, a couple different attorneys, and like they all like were wishy-washy back and forth on things into well um uh was calling about different property from an assessment perspective again and even some additional property uh feedback from other brokers, they really believe this should qualify uh for that because it is lessening the burden of government, and the taxes of course uh continue to increase on this too.
So I'd love to renew this lease, keep it a below market lease for them too.
I'm just asking for hopefully you know, property exemption, uh tax exemption there too, but all for the future, but also hopefully for stuff for the past.
So sorry, I missed your first your how are you lessening the burden on government?
I'll make it easier.
Um they they um they take in for free youth that do not have like that are couch surfing, do not have a place to live at all.
So they have a house mentor that lives in there and it's all grant funded, fully grant funded, and this is now an emergency shelter for youth that are experienced homeless.
So this is their now became their 90 day turn where someone comes in, they get them settled, and they place them in another home to get them back on their feet.
So it's uh it's homelessness.
It's 91 partners, 91 place.
So that's the organization's yes, yes.
They lease from me, they're grant funded fully.
And how long how long have you been operating under this?
They uh I've it'll be three years this coming May.
And this is you've lease real is are you leasing this real serious or are you owning?
I I own and I am leasing it to them.
So I'm the property owner and my lease is just a straight line.
They pay base rents, it's been level the last three years.
Um they pay for the utilities on it, and then I take care of any additional repairs, maintenance, all of that.
So how do they how do you differentiate between any other landlord lease and you're saying you cut them a huge break?
Yeah, pretty quick break.
So what is the break?
How much how much what is the you keep saying?
Uh you're not giving us you're not giving me the answer.
How much rent are they paying you?
Uh uh, they're paying on a six bedroom, three and a half bath house with like the extra lot, three car garage for storage, thirty five hundred per month.
So how's that?
How's that helping Marin County?
So, what is the going rate for that?
Uh for a six bedroom house for that, probably forty-two to forty, seven hundred at least.
Yeah.
What's the square footage of the house?
3400 I think.
It is 3,496.
So do you own the house?
I don't know.
See it.
Free and clear?
Uh I have debt on it.
So you don't own any you don't have a mortgage on it or not?
I have a I have a mortgage on it.
Yeah.
So what's the mortgage?
The mortgage payment is uh which is including the taxes and the insurance and the escrow 3450 or something to change.
So I'm pretty much passing directly in line and taking all the repairs and everything on it.
So we're paying you're paying with taxes $3,500 a month, but then you're also your leasing a dump $3,500 a month.
Yeah.
$34 and change, yeah.
Like with the taxes and the insurance, including the escrow.
Yeah.
Okay, so how let's see assessment messy.
My computer's dead as well.
It's like $30,000 or $380.
Well, wait, sorry.
Let me go to the right gear.
Um $350,600.
And it's in 101.
Yes.
You're not associated with this organization.
Um, as of this past week, they want me to join their board, but I'm not prior to that, and now so you you this is your first transaction with them as a landlord?
Yes, I originally introduced them to because just the mission of component, they're they're not a faith-based organization, but they they um love giving back, and it's all grant-funded, federal funding as well as like state funding, I think city funding for them.
And I was doing some leasing work because they have a workforce development program where um they're trying to get these youth out of poverty and place them in jobs.
So there's a coffee shop that they started, and they help place like kids and other different kinds of jobs and such like the youth in different jobs to try to get them out of like that.
So they have full control of this property?
Via lease, yes.
Yes.
And they they program it, and that's why they they wanted the extra lot.
I mean, it's it's this is where they do all their cookouts, their larger events, and does their lease say they're responsible for the taxes?
No.
No, no.
You're responsible for the taxes?
I'm responsible for taxes, yes.
And hence hence asking for the and you said you said m like market rate.
You did you say 4600?
It's somewhere between like 42 to 4700 with like the extra lot and it being six bedroom and three and a half bath and the square footage.
Yeah.
Coming it's gonna be hard to find a comp.
There's a four-bedroom over near there that's going for where four bedroom, two and a half bath that's asking twenty, nine hundred a month for rent.
It doesn't have an extra lot, doesn't have a three-guard garage they use for storage for their facilities, and also like the bed bath count.
There's not to your point.
Like they need to have uh a spot for house manager, they have they have guys and gals in there, and they each need to have their own bathroom.
So guys have a specific bathroom, gals have a specific full bathroom, the house mentor that uh is there with the program and all that has a specific bathroom.
That's compliance basically.
And you take care of all the repairs.
Yeah, I mean, I had a HVAC system that blew out $12,000 like a few months ago.
So why are you doing that?
That's normal.
Yeah, I know the same.
Yeah, true, yeah.
So yeah, I've just changed.
So why are you okay?
Try to get back, yeah.
I've got other rentals and such that do that help fund this to for me to take on that risk then too.
And I'm not gonna be like sit here and say I'm not like benefiting.
There's there's genuine appreciation that's involved, there's depreciation on the asset, there's a balance being paid down on the principal.
Just I'd like to keep the rent the same and taxes are gonna continue to increase, so that's that's partially what we're using.
How long is the lease for?
Let's they give you we're going to likely renew it.
We we did a three-year lease on this and it expires in in end of May, but again, there are not many homes that are one willing to do something like this.
Most landlords probably aren't, and then uh secondly, um this is uh uh it's a unique situation.
Right.
I'd like to continue to keep doing it.
Um and again, I this would have been filed like years ago with this intention then too, but I get it's probably like a greater, and I understand that too.
And part of it is I think the law does stipulate that the lease needs to say they're paying their responsible for the taxes because they're the tax exempt.
Sure.
The entity, not you, you're just a landlord.
I mean, granted, you know, maybe you're a good landlord, but you're not you don't have a charitable mission, or that's you're not a 501c3.
Sure, sure, yeah, and that probably was the grader that the first assessor would have would have shared when I before I even signed this lease.
Um would have done the lease differently if that was the case, right?
I would have asked them to put that in their name and such, but we're here now, so if this had been timely filed, what i and i I was looking through, I didn't see one.
Was there what's the recommendation?
Um so he filed a 23, a 24 and a 25 late.
So I denied that based on being untimely filed.
The 26 I denied because of the 3500 a month rent, and because the tenant is not responsible for the property taxes.
Okay.
And and truthfully, I say you're in and say, like I you guys gotta make your decisions.
I mean it, that's okay.
I just you know not depending people trying to do this, so I'm trying to.
So I just said you might want to change your lease for whatever.
Yeah, I can't.
I think there's an argument that the 3500 is below market.
Well, I don't I don't know about the that that that very well may be.
Um I think you know, like what this also is not solely directed at you.
We we we see a lot of this, you know, where there people are providing um housing or space to nonprofits below market rent, right?
I mean, 3500 is so I I understand your property's great, has a lot of bedrooms, has the three-car garage, etc.
That's awesome.
Um, but I mean 3500 is you know, 70 for 76% of 4600.
So I guess you know, I'm I'm kind of thinking like moving forward, can we give a 24% um you know exemption?
Because that's what they're that's essentially what your discounting for the for the non-profit.
Um again, I come here like more from the aspect of like I want to keep this going.
I'd love it to be an encouraged manager.
They need more.
I mean, they have a wait list of like hundreds of some kids.
Like it'd be a great encouragement for more people.
We're just passing the streets to homes type thing.
I I'd say like put our money where our mouth is on stuff too, but that's that's up to you guys to decide that, not me.
So you mentioned the pilot.
Have you I've done it before on some of my real estate developments.
But have you done anything on this one?
Have you tried to get the pilot?
Because that doesn't come through this board.
It would be a I'm not sure that would really I was bringing that scenario up more from just like understanding like the different kind of like tax structures you can do.
I'm not sure that they they do that mainly for pretty large and substantial projects.
I mean, you're looking at when you have a tax basis of like 300,000 and you're asking for a $50,000 pilot, like so to help get affordability then too.
But I don't know.
I haven't chased that down.
This seemed like the smartest angle in my mind to pursue.
I think you to answer your question, the courts have set precedent that below market rent alone is not sufficient to be granted a local tax exemption.
So I mean it could be, but it's not.
That was like a uh light tech deal four percent light tech deal with development that's gonna be on the old Southside neighborhood coming up.
But he could qualify if he changed the lease and they're responsible for the taxes and then they apply for the exemption correct now he would still apply.
Yeah but the lease would have to specify that the nonprofit taxes paid so we got 23 24 and 25 and 26 here right yes they probably have to be separate motions right at least 25 to pay 26 right the 23 and 24 and a 25 or 25 application.
They would deny all that and I was told I was told that by the way like up front yeah thank you for that you you shared hey come here make your case with 26 okay with 27 you want to file until April right so the 26 I denied it because of the 3500 a month rent and because the lease pays that he pays the company.
But if he changes his lease does he have a lease for should at least come expire soon uh May 30 first this coming year.
Yeah but we're gonna 2023.
Okay and they're they're going through their grant funding process right now for January first he's still yeah okay I'll like to make a motion.
Sure.
I like to um in favor of uh staff's recommendations to deny yes I'll second that any further discussion on favor of the motion say aye aye against the I just have it sorry.
So did we deny 26% is that pretty clear like well January first they'll still be in least an extra well I don't know if you could restructure the lease oh I mean if he does doesn't he still the deadline's not until April first so if he did restructure the lease I'm just saying because twenty six is now a closed matter can he file another 36?
I would think so if the deadline's still April first I don't want to be I don't want to make it I don't I don't know I I don't want to say that if he does restructurer lease you're gonna get that exemption right it's just one piece of the law that would be put you in a better position legally but I don't know if it crosses the legal bright line of charitable or there is no legal guideline for charitable say that.
Yeah and then I guess with like where things are going property tax assessment wise I meant to I mean is it just Rob here pay Paul expect people to pay more grant funding like get them to just get more grant funding to pace up with taxes profits.
Yeah.
I mean that's essentially what this does right like by denying those kind of things is essentially be like hey yeah we just need to your tax is going to keep going up with the property assessment this is the way it is open grant exemption and that puts the tax burden on rest for people.
But it is less than the burden of government is it not they do not you.
Sure sure but but the reality the reality is then they they like again and this is I understand I'm not trying to argue but like the then the case is all right I don't sign this lease there's more homelessness out there like it's that that is the crux decision.
They're not gonna be able to find a another six bedroom house that easily I mean at least be over you should make your rent lower if you really want to show a good uh shareable okay if you're gaining on and this it's already been decided but it's gaining on you're getting on depreciation you're getting on your principal and say uh the rent's two grand okay then it may they look like okay the chair the way the way you presented it's also have to have the tenant paying the taxes.
Yeah on the board and then have a rent from you that's a complicated yeah I mean I'm not on the board yet but like it's on the owner for they they asked me to because I'm doing things like this for them.
Yeah.
But no it's it's good feedback.
Um I think are there any like logs where this stuff is placed like these cases then too I'm just to reflect back on like these case notes and such I'm just curious because the Indiana border tax review okay it's a vast log sure sure sure yeah yeah no I'm just making sure I want to be able to reference this because other people I mean other people have asked me about hey I want to get back and get involved in these ways and I just want to make sure I can clearly say this is not like a route.
So that's just and J Jake I can't speak for my fellow board members but if if if you would come in and said like you know the if the lease said that the organization was responsible for taxes I I absolutely would have um voted to to grant the exemption.
I just I think you know you mentioned that you pay you have your mortgage with escrow, which includes taxes, that's about $3,500 a month or so, which is what you're charging the organization.
So if we give you, you know, you you're paying those taxes already.
If we give you that exemption, there's really not a benefit to the organization.
And so I want to benefit the organization, not the no, no, no, I mean the lease, the r at least renegotiation now that like will take place is going to be probably a similar like base rent structure, but them taking the taxes on the right.
So I guess what I'm saying is I hope you I hope you come back when you refile that and we can vote on it again.
Yeah, I mean it it sounds like it would that's likely to pass.
Was that well?
I I know you don't you're not trying to promise it, but it's uh uh yeah.
I mean is that something I should I can't speak for the board, so sure.
I mean I mean is that something to actually do?
And the only reason why I asked is like just spending time here.
I mean I'm I mean we're all we're all busy people, so I would recommend coming back.
Okay.
No, that's helpful.
I appreciate it.
Yep.
Cool.
All right, I think have a good day.
Moving on, we got pages one, uh one three objective appeals, pages one through twenty-one.
It says uh do we know what changes were made so based on dwelling data corrections of value was went down and went down about half.
Or not quite half, but that's from one point three million to eight hundred forty-three thousand.
All right, well, I know of this is we went out and did a uh field check.
Oh, I just want and there was a lot of changes made to the okay.
We removed a second property from their assessing on it.
There was an additional dwelling that's not there.
Here's photos that they took from that site visit.
Or we haven't it.
That's what it looks like, yeah.
Yeah, I think it was like a family house that was kind of inherited for it.
8151 North Illinois.
Is that it right there?
Yes.
We had originally marked it as a hundred percent complete.
Um they file permits.
We had marked it a hundred percent complete without internally going in and seeing that it was or was not and filed an appeal, determined that no, it was not completed.
So it's a brand new house or rehab.
Um rehab.
And we had a second oh once where you have it'll go up.
It's a beautiful app where we've got dates instead to go back out and recheck um for updates as he's in the process of rehab.
So it's gonna constantly be going back up until cut one until it's completed.
Okay.
I'll make a motion except pages one through 21.
Second.
We move secondary for discussion.
So you're not all fair to say aye.
I have it.
Uh 130 subjective appeals, pages 22 through 153.
There's no changes, but the values change it as the previous change, maybe that's not sustained, but there's a reduction.
Do you want 515 to 425?
Let's see, was there uh do you know why it went down?
Looking.
Might have just been one that I missed when I was FTA in it.
So we we've got no step based on area comparable sales.
That's why we were recommending that.
This one might have been one that was FTA and I didn't notice that it changed.
Um we can table it so I can look at it.
I might have just missed it.
Okay.
Page 26, parcel 101, rule 526.
That is uh part of Salesforce.
Um agreement we should change.
Let's table that one.
Um because I think it should go with the larger tower.
So this is the bank one side of it.
Right and then the bank one lease saw all of it.
No, they have bank one leases the first floor, but there's upper floors on there as well.
It's on page 22 also.
We'll table both of those.
Okay.
1010526.
Yeah, we'll move question page 28, parcel 105, 6040.
Is the one we had last month for exemptions housing or whatever.
Oh yeah, so this is for um the this is for 2023.
Um sorry.
It's a different tax rep for 2023.
Um but they accepted our value of the 1 million four hundred seven three hundred, which is what the board did for 2024 as well.
So this is just the other year that they finally the prior, the tax rep for 23, which was different for 24, came back and accepted what the board did for 24 for 23.
So they accept what Paul Jones accepted or yes.
Wait, the board granted Paul Jones.
Which was different from what he asked.
Right.
You asked for 800,000 and 1.4 million.
Okay.
And on the 1010526, there's an it's in on there's a 24 years.
Well, I don't know what page it's on, but we're gonna table 22 through 24.
For what the previous parcel?
Yes, the sales force.
Yes.
Can I make a motion accept pages 22 through 153?
What exceptions will be tabled?
Second.
It's been moon seconded for discussion.
Seeing none, all favor say aye.
Aye.
Aye.
Guys have it.
We've got one thirty subjective appeals from hearing officer, one fifty-five through two oh one.
I believe that one here on these.
No.
Okay.
I do have a question, though.
Somebody's wanted to say 134 not turned back in.
Uh-huh.
Do they usually get turned in after we rule?
Uh no way of knowing times, sometimes not.
Okay.
They don't get the refund until they they file right.
Well we have a percentage one.
Do we know how many do that actually or not?
It's not a lot.
It's not a lot.
But in the one that we just tabled, we believe that is what has happened.
In the meantime, since she put Yeah, when I put it on, no one had sent anything, and then I sent Missy saying, okay, everything's good.
And then they got something and they changed it in the system.
But my notes still in there, which is why we have to table it.
So is there white?
I mean it's it's it's less than five percent.
Yeah.
So why don't we do it?
Why put out or just go back to what it should be?
There was at least one scenario where it was lowered and the taxpayer thought that they were gonna get a refund, but didn't actually file anything, so we put the note in there now so that the taxpayer knows they have to contact the county.
Okay.
Second.
Oh that's right.
So move second and further discussion.
See an all paper say aye.
Aye.
The ayes have it.
Well withdrawal of pages 202 through 265.
So it's pretty much kind of dry.
So I'll make a motion to set pages 202 through 265.
Second.
So move and second, any further discussion.
Seeing none, all favors say aye.
Aye.
Against highs have it.
Exemption pages two sixty-six through two eighty, which exceptions ones are already done.
With the exceptions and one generate done earlier.
Second.
CNN all in favor say aye.
Aye.
The ayes have it.
Anything else come before the board?
I don't think so.
Most of our meetings next year.
Your first January will be in in this room.
And then the rest of the year will be at the end of the hall on room two twenty-one.
Or on the other side of the elevators, I should say, not at the end of the hall.
Those will be taped two.
Yes.
But they're comfy or chairs.
They don't squeak.
They don't squeak.
Yeah.
Okay, we're adjourned.
Happy Thanksgiving to all.
Happy Thanksgiving.
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.
Meeting Transcript
We gotta write sign in up here. Yeah, I did it. Greg, did you see I think it was last week that there was a car in the pond in front of my neighborhood? Yeah, it happened on a Sunday night, like at six or seven o'clock. And they had all of Southport Road shut down. I don't know if this meeting. Uh because the bumper's still sitting, because it's right there at Tibbs in Southport where he went in and bumper still sitting in the grass there. So you probably got your life working in your neighborhood. Oh yeah. Sir, can you sign in? We'll go ahead and get uh Peter Bow our property tax transfer board of appeals set for open for November twenty first. Start by introducing ourselves. Greg uh Greg Rath now. Kathy Gould. Steve Adrimy. Kevin Robinson. Okay, first order business is minutes from last month. Approval. I'll make a motion to accept minutes from last month. Smith Moon secondary for discussion. Seeing none all favor say aye. Aye. Aye. Aye. Against the eyes have it. So we have a couple guests. If you're a guest and you're gonna speak today, can you stand up and raise your right hand so I'm gonna score you all in at one time? You support a tell the truth, the whole truth, nothing but truth, so I'll help you God. Okay. Um six zero zero five three one one. It's on page two seconds. Two seventy. Um it was just a late filed application. Late filed, okay. My name is Udo I see the pharmacy basket. Okay. Okay. Um we're here to um make an appeal. Um make an appeal for property fighting for our business and filing the application as a tax exempt organization. We recently appointed the tax building in 2024. And then we have to uh because our tax exempts start off normally with IRS with naturality transfer on any purpose that we bought that we buy. So it wasn't an intentional act, it was just something that procedurally not. So we've operated out of uh rental property before before we had our own uh space. So this is the first time pointing related charge. That's a big-based organization. Okay. So when you file it was recently out of 206. So I don't want to file for for uh for 25 people 26. So they have a 26 on here that includes that they're trying to do for 25. Okay.
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