County assessor and secretary of the board, which is a non-voting position.

Uh Benita Kumar, attorney for the board.

Greg Rath now, board member.

Steve Admi, board member.

Morning, Brian Barton.

Kevin Robinson, board member.

Okay, first order business.

I guess we have to let a president on a board.

Correct?

Correct.

We need to do the board president vote first, please.

Okay.

We have a nomination.

I'll nominate Steve Adjum for president of the board.

Second.

Seeing none all pairs say aye.

Aye.

Yeah, I have it.

So I'm re-elected president again.

Congrats.

Thank you.

Next order misses a minute from last month.

I'll make a motion except from last month.

Second.

Seeing none, all in favor say aye.

Aye.

Aye.

Um we have some guests.

Remember the street today.

Can you stand up so I can swear you in?

Don't need to be sworn in.

You raise your right hand.

You swear to tell the truth, the whole truth, nothing but truth shall help you, God.

Okay.

First we have uh, I guess Paul Jones.

He's here.

It's number four under other business for 6620 network way parcels 602 8758, 6032.

They're on pages 139 and 144 of your agenda.

Can you do those parcels again?

602 8758 and 6030632.

This is an exemption um issue.

I'm gonna state your name and go ahead.

Uh Paul Jones, attorney for the owner.

Uh good morning, board members.

Um the um the agenda today is uh two parking lot parcels that support the main parcel, which you can see there, um which is 602 8121.

Uh that property uh was approved by this board last year, um September 2025.

It is a religious school, uh it's used for religious, charitable, and educational purposes.

The board approved that main parcel last year for 25K 26.

Uh it was discovered toward the end of last year that there were additional two parcels, the two parking lot parcels which support the school uh building and the the religious school building.

And so uh we filed um exemption applications for 25K26 as well as 26 pay 27 requesting exemption for the parking lot parcels as well.

The bulk of the assessed value uh in this case was approved last year uh when the board approved the 602 8121 parcel.

Uh so we're asking that the um parking lot parcels be included in that exemption okay.

Are are they approved for 26?

So it's a late filing for 25.

That's what we're doing.

Okay.

You understand?

Yeah.

25 was fought on the main parcels fought on time.

Yes, yes, and approved by the board in September.

Okay.

Has you done anything add on this?

It was just late file.

Okay.

So wait, the main building is exempt.

It's already the other two parcels weren't included on your original application.

Right.

So they're approved for there's a timely 26 filing for which they're approved.

So we're dealing with a late 25.

Yes.

And the main parts on 25 was approved.

File on time.

Correct.

I just both these two parcels off.

Correct.

Question.

Yes.

Oh, this is more for staff.

In this situation, why wouldn't all these be combined?

Uh I mean, we could request that they are combined.

Since the parking lot goes across to all three parcels, it's it's something we can request.

Uh and then a follow-up for Mr.

Jones.

How come it was late?

We just discovered at the end of the year with the client that these two parcels were also included in this in the sale in the transfer.

They had they had acquired it in 2024, and their first application was in 25.

So we timely filed that last year only for the main parcel and not the two parking lot parcels.

So all three of these parcels are titled exactly the same.

Same owner, same use, same title, same title, everything.

It was just that the two parcels were not, we weren't aware of them when we filed the main parcel.

Question, how um how late was it?

Well, how long did I know?

We so we filed the main parcel timely, so you know, prior to April 1 of last year, and then it was toward the end of 25 and December 25 or so is when we discovered these other two parcels that were not included in the 25 files.

Right.

So we waited till January 1 to file them with the 26 application.

Okay.

Any other questions?

We have a motion.

Yeah, I don't really know why, but it seems like a simple oversight.

Uh therefore I'll make a motion to uh accept the late file in for the two parking lot parcels for 25.

Second.

All favor say aye.

I just have it.

Thank you.

Thank you.

Appreciate that.

Uh Frank Short.

How are you?

Steve, what is that parcel?

It's 806.

806 0288.

This is on page nine of your agenda.

Uh I believe this is a homestead deduction issue.

I just do it.

I sit right there.

Yeah, you can sit right here.

About six months ago.

So I thought that.

Thank you.

All right.

Well, it's like your name and case.

Uh Frank Short and uh my address is 9115 Wheeler Run Drive, Indianapolis, 46260.

Um, I'm here about the home set exemption, and this is a unique story that uh I bought this lot.

It was actually a lot when I bought it in 03, beginning of 0.

Yeah, beginning of 03.

There was never a closing because it wasn't a transaction, you know, for a building or anything, like normal closing that somebody would file like a homestead exemption.

Well, little bonoced to me in a course of daily stuff.

I never got a tax bill.

They're actually I have copies of the tax bills that you were sending them to an address in Carmo, and I've never lived in Carmo.

I don't know where they got that, how they would have got it, because you know, like I said, we didn't do a real estate closing, but you know, my tax bills were going to some street in Carnemo.

And so I never got a tax bill.

And unfortunately we moved the house in 04 when the house was finished.

My wife got sick, and I had more important things to deal with, and then she passed away in uh 2024, 15 months ago.

Yeah, but in the meantime, I get a tax bill and it says uh and it was going out an address here in Carmel, 2580 Durban Court.

I don't even know how I got how that happened.

So I saw the treasurer and I got that straightened out.

So we don't have a homestead filed exemption.

I said well and it wouldn't have been one at a regular closing, like a very state closing.

So then I came down last year and paid 13,000 in taxes, and I made sure they filed it and got a receipt.

It said, you know, everything's filed, it's stamped February 20th, 2085 with the parcel number.

Filing for your property tax deduction.

So I never heard anything.

This last one for the property that says I didn't have a home side exemption.

I said, well, I filed it last, you know.

There's a receipt I got when I was there.

So I paid penalties for the last three years, I guess, because you know, we didn't have anything filed because we never got a tax bill.

And everything else, and I understand you know you're responsible, but you know, I got a piece of paper that says I filed it, and it's still when I paid, then it said I didn't know anything in the phone settlement, and I got a call from the treasurer says no, you owe that one.

I said, so I got that bill, but there's no exemption still filed.

So I guess you know, I'd like to go back.

I don't know what the procedure of but if I have to file something back, you know.

I just I think I'm entitled to it.

I've never I've never had another one.

You know, I the last house I had in Washington Township, we sold in like oh four.

We closed.

We did have home setting exemption on that one, but you know, I've not had one on any other property.

It's the only property I've left in Marion County.

So thank you.

So what when did you sell the previous home before you moved into the new home?

What time frame or month or I don't know.

I don't know.

March of it would have been uh February or March of 04.

24.

24, yeah.

Excuse me, 25.

Yeah, because that's when we moved, it's in the new house was finished, and we should then closed on our house, sold it, and moved in in March.

What's the address of the of your prior residence?

8177 Rush Place.

It's in Sycamore Springs on Dean Road, 79th and Dean.

I had one now, I'm sure.

Yeah, I had a mortgage there for 20 years.

So Colleen.

Yeah.

So the You want to have to state your name and Colleen Lewis, Marion County Options Office.

So the I'm just gonna hit this right here.

Yeah, did get approved.

Um, we do have that as active for the two 2025 pay 26 tax bill, which is the time frame that is the correct time frame for when the application was filed.

Um so the bill that you're not seeing it referenced on is the 24 pay 25 bill.

That application would have had to be filed by December 31st of 2024.

Um, and that was not done.

The paperwork that was filed at the time when the property was purchased in 22.

I'm guessing because it was a vacant lot, had everything marked no for homestead.

So are you finished?

Yeah, and then the only other thing I was gonna say is the tax bill or the the address issue.

I did look that up for you.

The reason it was going to that carmel address was that was the address that was provided on the deed that was filed when you purchased this new property.

So that's why everything was being sent to that caramel address, because by law they have to use the address that's provided on the what was that?

A title company or something, or it would be the attorney that prepared the deed for him, and I can get that information if we need it, but that's so by law the assessor has to put that as the mailing address.

You have right well, that's the only address you provided.

Yeah.

So just for the board's edification, I think we see this, it's rare, but we see it in custom home builds, because it's it's a different process than if you bought an existing home from someone else.

Whereas when you go to file a closing or go to closing, you know, like Colleen stated, you're going to, you know, in the conveyance document, you're gonna have a sales disclosure, and baked into that sales disclosure is a homestead filing uh you know process, it's got a check box.

Well, when you build a custom home, you buy the lot, and then it could be years before the home is actually built.

So the only conveyance is done on a vote vacant lot, which is not uh qualifying for a homestead.

So then you build the home, and when you finally move in, there is no procedure filed with the county.

I mean, there's a certificate of occupancy, but that doesn't declare you a homestead you have to physically file a separate form to call to get your homestead.

Um it's not baked into the procedure like it would it would be on an existing home.

So I think that's kind of a loophole that people fall into in the custom home building world.

Was the carmal address the builder?

I'm not sure who that is.

I mean, I didn't go that far.

So if he didn't if he didn't put it on there, the the somebody made a mistake basically to put the wrong address on the yeah, I don't know where.

I mean, I've obviously not.

Well, he doesn't live in Carmel, right?

Right.

So that again, the mailing address is not my wheelhouse.

Right.

I just wanted to answer for him where that came, you know.

The the the assessor didn't just make up a random address, that was what was provided on the list.

Oh, correct.

The county followed a law on this.

Yeah.

They the the mail in the mailing address in this case is kind of irrelevant.

Because even if the tax bill went to the correct address, the tax bill still would have been absent of a homestead, because that homestead would have had to been filed by December 31st of that year.

Well, the tax bill doesn't come out until April of the following year.

Well, my point, my point to that question was he would have been he would have known about it way ahead of time had he gotten the bill though, right?

He would have known he was going on correct.

Correct.

And fixed it.

That is correct.

Because like when I, you know, when I finally paid the contract off, you know, there's no mortgage on the property, so nothing gets it.

Like you said, it's not a traditional closing or anything.

So nothing got filed.

I said that did everything and worked.

So I think the other thing that kind of comes in here a little bit is normally when someone purchases a new property, we have the rollover, which kind of technically can allow you to have homestead on two properties for two years in this situation because he owned this home previously.

There's not a new purchase within that year, which eliminates the rollover option for us.

So not only do we not have an application for 2024 pay 25, but also because both properties were owned previously, it eliminates the homestead rollover option.

So it was on his previous home for 2024 pay 25.

It's on the new home for 25 pay 26 going forward.

Does the owner of the of his does the person who bought his home, did they have a homestead for did they file one for 24?

It's actually already been transferred again.

Okay, so yeah, they've already turned around and sold it.

I don't know if it was a year later.

Okay.

Well, no, I guess it just sold, so two years later, yeah.

26.

So we're just talking about homestead for one year.

The 24 pay 25.

But what what happens is is normally in these situations, if I'm gonna put it on one where it's really shouldn't be there because we're already claiming on another, I should be able to go back and back bill.

I've lost that option at this point because the property is sold.

Okay.

Well, you um I I yeah, I'm curious.

You said that um you lost the option to back bill, but but then but you also said that two properties can have a homestead exemption for up to two years.

One is a new purchase within the year you're applying.

Neither this was not a new purchase, he had owned the land, the home had been being built there.

But that's where it comes into the new build thing, right?

I mean, like, or no.

Um so I think correct me if I'm wrong, Colleen.

I'm not totally astute on uh auditors' functions, but prior to legislation, if you bought a home without a homestead, you had to wait, you were blown out of that year until you qualified as your home owned homestead.

When the legislation changed, you can kind of like she said, you know, get a homestead mid-year.

So let's say the person who bought his home, his previous home, filed a homestead.

So that house would receive a homestead from you know, it would be, and then they would transfer his homestead to the new home or be able to mid-year mid-tax year move homesteads around.

If there was an application, where they're qualified.

Yeah, yeah.

For a qualifying applicant, they could move that around.

Well, you know, not having a homestead in place timely didn't allow the auditor to do that.

So that home received a homestead.

I guess I'm curious.

Did the owner that bought Mr.

Short's property file a homestead?

I believe so.

I can look.

I believe they did in their club.

I don't have a copy of their stuff with me, but I can there is a homestead on the old property.

But we don't know whether that's his own.

Right, we don't know.

So the one for 24 is his.

The one for 24 is his.

Okay.

Um, but I'm looking at it now.

There's never been a gap in the homestead on that place property.

Right.

So it went from his homestead to the person he sold to's homestead now to a brand new owner's homestead.

Okay.

Brian.

Just to make sure enough to put words in Mr.

Short's mouth, but I just want to make sure I heard right.

You owned the lot for a long time, right?

No.

Yeah, two years now, I guess.

22, I think, yeah.

Two years.

And you paid taxes on the vacant lot when you opened it.

Yeah, I mean, every tax bill I got, yeah.

Okay.

And for whatever reason, it went to the wrong place.

I think you were doing the right thing.

Uh, Mr.

Chairman, I make a motion to honor his homestead.

A second.

It's been a moon second for discussion.

So you're not all paper say aye.

I've got it, so thank you.

And sorry about your wife, Frank.

Yeah.

She's the only one who wanted a new house, Steve.

She's the one who went a new house.

I like the last 20 years.

We were actually downsized.

That's one of the things we did, you know.

She's a lovely lady.

Yeah, she's mali.

If you want to, yeah.

Yeah, I'm not sure.

Or you can sit.

Yeah.

Or whichever you prefer.

If you stand, we need you to stand under the microphone.

I'll sit I'll sit down if that's okay.

Yeah, that's fine.

Thanks.

Thank you, Frank.

Take care.

So this is for parcel.

3027608.

3027608, page 142 of your agenda.

Thank you, board, for your time.

I appreciate it.

I've never done this before.

This is a very intimidating room.

No, I'm not.

You want to state your name?

Yeah, I am Pastor Jerry Shimalli.

Okay.

This is an exemption hearing.

Correct.

Okay.

Yeah, so I uh a few years ago, we uh I'm a pastor of a church.

The church was called Southport Baptist Church.

I guess it still is, but no, we're now doing business as one Christian church.

We were located um uh VicFarland and Banta, so Southport area.

My home currently is in Franklin Township.

Uh when I first bought my home, I never had the desire to become a pastor whatsoever.

Uh my wife had been in the ministry for for 18 years as the worship director at this, well, not at this church, she'd been at this church for about eight years, but previously total 18 years.

We've had a ministry for a long time called the Well, but it was kind of a non-paid ministry on our part.

Um the current pastor was in the position when we were at um 2901 East Banta, uh his wife ended up getting cancer.

There was some audits that were being done, and it came out that he I mean, how do I say this?

Uh he was embezzling money thousand almost a half a million dollars, to tell you the god honest truth.

Um because of the financial situation, we ended up having to sell that church to a Burmese church, and we were able to rent it back from them for a couple of years.

Well, when this was discovered, um the the elder board at the time thought, well, if we just expose what had just happened with this embezzlement, then it would ruin the ministry and all that kind of stuff.

So they chose to allow him to leave quietly, and they needed someone in its place.

So they asked me to take the place until they found someone else.

Did that for about a year or so?

Our uh our lease was up last week.

We were rented back from the Mislo Church, so we moved from that church to from Southport Baptist Church, which was 2901 East Banta to 2578 Donica Road, which is in Greenwood, literally right next to Whiteland.

Um our church has been around for about 180 years, but it's basically just now starting over after COVID in the totality of the circumstances.

What uh the reason why I filed an exemption is because I am now the pastor of the church.

Um my wife, he's the worship director, my son who's the sound engineer, my daughter sings on the praise team, but also we serve about 45 families, and about 35 families live in Beach Grove, Southport, Franklin Township, Wanamaker, um, Warren Township.

So we have a lot of events that are at my house.

The beacon boards at my house, uh, the trustee board, the elder board.

I mean, even last night we had house church.

One of the documents I was able to send Ashley was uh a bulletin that just shows on a monthly basis just how many events are at my house.

Um I purchased my home.

Never did I imagine like I said I'd be a pastor, and that's just kind of where we're at right now.

So I don't know what if I have even even any grounds to stand on.

I know the church that now that we own uh in Greenwood, it's it's owned by the ministry, but it's in my name.

My house is in my name, but it's part of my ministry now.

Uh we were under the umbrella of American American Baptists at Greater Indianapolis.

We pulled out of that, and so now the ministry is basically my ministry.

And so that's that's why I filed an exemption.

So before we go too further, so I'm making sure making sure I'm understanding it.

The house, the church is in your name or the church's name.

The church.

I signed it closing.

No, no, is whose name is it in?

The church.

I guess both of our I don't know how to answer.

How's in a church?

I'm just asking.

How come a church being a personal person's name?

I never I'm not talking about your home.

I'm talking about church.

So when I went to closing, I was the one that was at closing when we bought the when the when the when the when the ministry bought the church, I signed all the paperwork and I signed my name.

That doesn't mean it's in your name, though.

It may not, it may not.

Okay.

I'm just making sure I understand.

Yeah, I mean, I'm not trying to misinform.

It may not be, you know, that's I was the one that signed.

You know how you go to closing, you sign for your house.

That's how that was.

Okay.

What name is the house?

It's in mine and my wife's name.

Oh, okay.

Not in the church's name.

No, it is not.

I looked at that and I saw that there's some, you know, it's it's usually under the organization's name.

Um, but in this case, when I we bought the home, that's why I say we bought the home with not my butt not the thought process of the album's gonna be a pastor of this church.

Okay, but now it's being used as such.

Well, I I think that doesn't just statutorily pass the initial test of own, occupying and used by a church.

But I mean, all that staff.

So I denied the exemption because there's some conflicting information.

When he filed the application, he stated that they use it two to three times a week.

When I verified that with your secretary, she said at least once.

So that was the first thing.

Um the church in his home is it's about 20 minutes from each other.

So just from it just didn't seem like he qualified for the exemption based on the fact that he was choosing to host deacon meetings at his home versus going to the church.

And the application stated that anywhere from two to 40 people as you saw, where would all of those people be parking if they were coming if they were truly all coming to his home?

And he sent pictures.

We had House Shorts last time.

And there's there's 47 people there.

Um so you know, he probably does do things there.

If he's getting an exemption on a church in Greenwood, why should he be getting a parsonage exemption for his home in Marion County?

Okay.

So is the request for it to be exempt as a parsonage?

Yes.

Or as a church.

As a parsonage.

It's a parsonage.

The reason why um what I my secretary asked, she she asked me about that question about how many times it gets used.

Like I said, I I brought a bulletin so I can you guys can see uh, and there's dates on here on, and like I said, last night we had house church, and there was 47 people there.

Um they do park on the street.

If you see to the to the right of my house, um there's there's really a long line of yeah, where there's not many houses where they can go around that corner.

Um again, most of my family because we have been at a church established in Southport area for 180 years, most of our families still live in that area.

And I can tell you there's six people on our on our deacon board, and five of them live in Franklin Township, so it just it's just more congruent for us to have services and and and meetings and I I think we we still go back to the fact that this house is not in the church's name.

A parsonage would be in the church's name, and it would regardless of who the pastor is remain in the church's name without it with it being the personal personal owner's name, you know, it takes it out of the church.

You can use it as a church, but the church doesn't own it, the church can't sell it, the church can't you know use it for a new pastor.

So I I think that sort of doesn't qualify statutorily.

Brian.

Thank you, Mr.

Chairman.

I I don't know if I care about the distance.

I get it.

Most of them are typically next to the church.

I think to uh the assessors' comments that it's not in the church's name.

Who pays the mortgage?

You or the church?

No, I do.

Okay.

But there's only honestly, there's $10,000 left, so there will be no mortgage on it at the end of this year.

I will say also one of the ministries that we have, uh it's again it's in the bulletin, is I'm on the radio every Sunday.

Um, and that's the one Christian hour with Pastor Jerry Shimali.

That's right before the Sean Hannity show.

It's on 95-9, and that studio is a not-for-profit organization, it's not for profit show, and that studio is in my house as well.

Um, but it's on behalf of the church.

Mr.

President.

I don't know if that helps changes anything.

So basically, from what I'm hearing, I don't think you set it up right.

You should have had I didn't know the future, yeah.

Okay.

Let me let me explain.

So the church like Joe was saying, the church, everything, the church is in the church's name.

You're gonna have a parsonage.

You have a deacon board or a trustee board, I'm sure, of the church.

They should be the ones that are signing.

Uh and then also with the with the house, that should be in the um church's name because you're reaping the benefits personally, not the church.

So you didn't I don't I just don't think you set it up right.

Not saying you're not your goals and your pastor and and and stuff like that.

I I hear you on that, and that's good.

But you just didn't you didn't do your due diligence when you set it all up to make it flow through the church.

So basically the church should benefit solely if you sell it or move on, not you personally.

So the one thing I can say to that, Kevin, is that I've only been the pastor of this church for two years, and I bought the house about four years ago.

So like I didn't I didn't know this was even gonna happen.

Okay.

Does that make sense?

Yeah, it makes sense.

Brian?

Yeah, um, I know for for people that work out of their home that's self-employed for tax purposes.

I believe, and I've done this in the past, you can only claim that portion of the home where you work and utilities.

Is this all or nothing with the exemption?

Actually, I'll comment.

Uh I was gonna say Indiana Code states that one, it has to be owned, occupied, and used for religious purpose.

Uh the parsonage statute also states that it has to be owned or held by a trust for the use of a church religious society, so it's not owned in a trust or anything.

So right there, that to me disqualifies it, but it has to be used 50% of the time as well in order to get an exemption, and then it would be a partial partial exemption.

But how you look at that too is of that use of the studio, is that being used 50% of the time of the year?

Well, the the people that are in the ministry live there a hundred percent of the time.

And that's usually what qualifies for to be a parsonage.

But it also has to be owned by the church according to Indiana statute.

Oh, absolutely.

I mean, again, I I came here just right wanting information as well.

I I can tell you that if I need to re-file something, I mean I just don't know.

You said they live in you are you talking about your family?

Yeah, okay.

Well, they would live there anyway, right?

Correct.

But I mean, we we we're now in ministry with me working for the church, yeah.

Okay.

Yeah, Mr.

Chairman.

I got a motion to deny it, but I would encourage you to go back to your church elders and you know and maybe rethink it and come back to us if but put it in the church's name.

Second.

So you can I got a question.

So you can homestead credit on this.

Yeah, yes.

Okay, so if you got an exemption, then wouldn't homestead credit will go away, right?

Balance the budget or balance of the pros and copies.

Okay.

We got a motion to deny the exemption.

We got a second for discussion, seeing none.

So before we do you understand what we're we want to help you.

Do you understand what we mean by the yeah?

I just don't know where we're I would go from here.

I mean, I don't if if I put it in the church's name, then that means that if we did decide to move, then the church would own our home.

Right.

And I my wife and I would no longer own our home.

Correct.

So you have to put the church's name and lose the homestead credit too, so but you get the full but you get the full exemption.

You get the full exemption.

Well, but don't use it in half time now.

So we don't want to get 50%.

Right.

And I did look it up to see, you know, uh the church property in Greenwood is in the name of the church, not directly his name.

Okay.

I know that was a question.

Yes.

I pulled it up.

So now you just need to figure out the residents, the pros and cons of that.

Okay.

File that's like say if we sell it.

If you decide to sell it, then probably go to the church ladder and your you and your family.

But okay, we've got a motion and second motion.

So all in favor of the motion say aye.

Aye.

You against the ayes have it.

Thanks for coming in.

Thank you guys so much for your time.

Right.

Yeah, Tom Morano.

I'm sorry.

Last name.

How do you say that?

Mariani.

Mariani.

Yeah.

Bad is that for me, so 803-1634.

Yes.

Correct.

I'm Tom Mariani.

I'm with uh I'm here on behalf of Broad Ripple Haverford Little League, which is uh little league that plays behind IPS School 55 at 56 and basically between the Monon Trail and Keystone.

It's on page 140 and 146.

I typed in the wrong parcel.

So there we go.

There you go.

Is that right?

Yeah.

So the background here is the parcel to the right where you see the fence right there.

That is uh a field that the Haverford Little League Inc.

has owned for close to 10 years.

Um we've played uh at these fields since 1958 across the parking lot to uh to the right of what it's shown there behind the school where the construction is ongoing.

Those are the fields that we've played on since 1958.

Uh and then the the church on the other side or the school on I'm sorry, the parcel on the other side, the smaller diamond is our softball diamond, uh, which we have um we acquired about 10 years ago from the church that fronts 56th Street.

Um as part of IPS's renovation of the school 55, they had proposed essentially taking away one of our diamonds uh because they needed to expand their their drop-off for the kids at the school and the ability to get cars in and out of there.

Uh we came up with an alternative where we purchased the lot that is facing on Crestview there.

That's the subject of the exemption.

Uh we purchased a lot, IPS uh tore down the rental home that was on the lot, and they're in the process of constructing a access drive, kind of to the south of our uh fence where the field is located.

So that will be an IP uh an access drive for IPS to the parking lot from Crestview, which will allow easier car drop-offs uh for their students so they can pull in one way, exit the other way before they had to turn around in the parking lot, which created a lot of backup.

So the exemption we're requesting um we purchased the the the property July uh I believe it was July 1st, 2024.

We received a credit at closing from the owners for taxes pay second half of 2024, spring of 2025 or May of 2025.

We paid those taxes.

Uh we we did not correctly or in timely file the exemption for the property, and we have a tax bill outstanding from November 2025, and I believe our exemption, I don't know if it's still pending, but we've now filed the exemption for pay 2026.

Yes, so that he submitted an application for 2026 pay 27 that is on the agenda and it's recommended to be approved.

When I spoke with him, he said that he also wanted to file for 2025 pay 26.

Well, or really it would be paid 2025.

There's an outstanding November.

Well, you couldn't because you didn't own it on January.

You have to own it on January 1 to get to apply for the exemption.

So you bought it in July of 24.

Correct.

So you can't get an exemption for the taxes that were for 24 pay 25.

Because you pay a year behind.

I agree.

I understand.

I guess I'm requesting that we not have to pay the second half of 2025, uh, which is about $1,500, I think, 14 and change.

Um the house was no longer there.

IPS is tore it down just as soon as we uh bought the house just because it was in such bad shape.

So that's our request.

So are are we just talking about 803 1634?

Yes.

In that 24 pay 25 assessment or 25 pay 26.

The second half of 2025.

Okay, we don't deal in halves.

Sorry.

No, that's fine.

It's just that we do we have two tax bills in the state of Indiana, but they're called installments.

There's really only one bill.

So it's it's locked for the year, even though you pay it half twice a year.

Um was there a house assessed on that property for the tax bill he's speaking of?

So I didn't check that because when we spoke, I explained to him that they didn't own it as of January 1 to 24.

So we spoke about him applying for 25, so I didn't go back to look at that.

No, no.

Yes, there is a house assessed to it for 24 pay 25.

Okay.

And maybe I missed it.

How was how was it acquired?

IPS gave you that.

No, we raised money, the little league and bought the house.

Uh, and then we have granted a deed or an uh easement to IPS for them then saw the road.

Uh, which is a south half of the school 55 property.

Okay.

So it's kind of a mixed deal where they they assisted with the demolition and and kind of coordinated to help you guys to help them help you.

Right.

Okay, I got you.

Right.

And they continue to use the fields.

We have an agreement where they can they do their recess on the fields and but we maintain them, and so it's a good it's good for everybody.

Yeah.

There's there's no outstanding taxes on the on this.

There is an outstanding bill.

I from what I understand.

No, I don't see.

I see a zero balance.

I mean, there would be a bill coming in the spring.

There's a future payment on there, it says no payment.

Right.

No, yeah, zero owed, but they do have a future payment.

Was it there?

You paid the November payment.

I didn't think we paid the November payment of 2025.

It's paid.

I don't know.

Who paid it?

Well, you said you got a credit when you closed, right?

We did, but that would have been for the second half of 2024 and the spring installment of 2025.

So what we're talking about is 25 A or 26, right?

So there's nothing old.

So it's a late, it's a late filing.

We've approved it for 26 going forward.

A late filing for 25.

So you said it's a road through there.

It currently it's not there yet.

The plan is now for them to install it.

Um run a road through their yeah, it's not a public road, it's a it's an access on both parcels, yes.

And it goes to Haverford.

Yeah.

And this was was the solution to keep you from losing one of your diamonds?

Correct.

Are they selling you the diamonds?

Or are they?

No, it was an exchange.

Delayed filing for 25 pay with 26.

Correct, yes.

26 has been approved or recommended to be approved.

Yes.

And was it late because they didn't own it?

No, we don't do that at the time.

They just didn't file the application.

It didn't file.

And the tax implication is about 1500.

Correct.

What can a little league do with $1,500?

Do a lot.

Mr.

Chairman, I make a motion to accept the late filing.

Second.

It's been moved secondary first question.

So you're none on favor say aye.

Yeah, I have it.

Thank you.

Thank you very much.

So you might want to go up to the 10th floor while you're here.

Just to get clarification on you know, they can tell you for sure that there's nothing owed.

Okay.

But also the exemptions for the bill that's getting ready to come due in May.

It's not going back to the year where you didn't own it.

Okay.

So we've paid 20.

You pay you according to the records, you're paid up in current, so you shouldn't get another bill.

Okay.

Unless there's a stormwater.

Unless there's a stormwater fee or something, but everybody pays that.

Okay.

So yes, I would go to the tenth floor because it does show that there's money sitting there.

So maybe you have a refund coming.

I have a check with them.

There it says future payment on it.

But it's it's showed that the future payment is processed.

Oh, so they processed it and paid it.

Okay.

So someone we our treasurer must have someone paid it, yeah.

Okay.

Um so you won't get that refund back.

But we won't get a we won't have to pay in 2026.

Correct.

So your bill coming out around the corner here soon will be exempt.

Okay.

So no bill.

Unless there's stormwater solid waste.

Right, no real estate taxes.

Okay.

Which those usually only like 30 to 40 dollars.

But everybody pays.

And then we need to get that as a separate parcel, I would assume.

This one?

The the 8043 9, which is a school property.

Right.

That's the so this you the school and you would have to file a deed to split the part uh the deed has been recorded, but I don't think we've it's a separate parcel.

Oh, so then I don't know if they've requested to have it split out yet.

Uh I don't need to take your time for that.

No, but just make sure when it it gets done that you file on those parcels.

Yes.

On that new diamond, so that you're not back in the same situation you're in.

Okay, and that's on the 10th floor.

No.

That's with us.

That's with us.

Okay.

Um just a w the same application.

Yeah.

So when when was that D executed?

2024.

November 24 for the split.

I'm sorry, July of 2024.

For the split.

Yes.

Okay.

So what will that be a well that's a that's an 25 page 26.

Right.

So it would have been done.

But I think that's a good idea.

Almost school, it's example anyway.

It says it says the cutout needs plating per DMD review.

So that's through DMD.

So whatever you've done didn't work to split that parcel out.

Okay.

It needs a replat.

No tax bills going forward.

We have a lot of volunteer uh people helping, so we need to I need to close a little phone.

Yeah, yeah.

It's so exemplary.

So there's no bill coming to you on those extra diamonds right now because they're still in the school's name.

Okay.

Well, we need to get that cleared.

Right, because one's process those, you know, I assume a new parcel number will be recreated, so you'll have to build an exemption from a new parcel number, which would just be paperwork filed.

Okay.

Very good.

Thank you.

Thank you, Ashley.

Your motion was for 26 through Brian.

Okay.

Thank you.

Was for 25 and 26.

Yes.

Okay.

Um parcel number on S or this is, I believe, is this for the Rayford Foundation?

Yeah.

Okay.

So they are just under other business parcels 704 7279, 704, 7280, and 7047281.

Um, these properties are already exempt.

Um but information was provided to the office stating that the properties were not being used.

That they're sitting vacant.

Um so we requested more information, correct, Ashley.

Yes.

What we got an email from the town of Cumberland.

Um do you have that email?

I don't know.

I can probably pair it for you.

They're not on a page, they're just under other business.

Okay.

Well, that's a question.

Why is the town of Cumberland email?

Is there a problem with the property or well?

I mean, they're not paying property taxes because it's exempt.

Well, why would they email weird?

Wow.

I'll tell you.

It it the town of Cumberland said it was our understanding the exemption was contingent upon the foundation's continued collaboration with the town of Cumberland.

So in their application, they cited uh a cooperative with the town of Cumberland to provide right, right?

And I think the town of Cumberland was questioning whether that was happening or not.

Yeah, right.

So I can explain that.

I'm bailing for um when we applied for this, we were working.

I was personally I with the town of Cumberland.

Um they had interest in the buildings for the community.

I'm sorry.

I'm sorry, can you just step back a little bit?

Sorry, because our our collections I forgot, I'm sorry.

No, you're getting stories.

Um I had joined the CDC of the town of Cumberland because they were wanting me to uh work with them and maintain it or allowing a building to stay in existence because of the history.

Um and uh me not being from here uh when all that was occurring.

I'm a resident now, and so it was a heartfelt to me to ensure them, yes, I want to work with the community, and I understand the history of the German church um after the town of Cumberland.

We were in agreement to work with them.

Uh they were looking to acquire it for the community, and we were a hundred percent um for that, and but it was through a relationship also with the city of Indianapolis and the city of Cumberland purchasing it together, and now under they're not in the unicove, they told us they did not have the uh funding to purchase it without having that partnership.

So since then the built buildings were not vacant.

We allowed a group um that works with recovery for women to utilize the buildings, and um unfortunately their funding was decreased by the federal government trickle down, and so that's what's made on vacant again.

But under the timing that we were exempt, there was a use for it in collaboration with Hickory House and some of the other recoveries to allow a local organization to use the parsonage.

And they actually had also started the renovation of the church using their own money too.

We um did not charge them anything.

This was a heartfelt project for me, and um I come from communities of work in an under-sub community, so I know the power of a vacant building, but also know how it can up uh increase the community and the community values here.

So is it being used now or it's currently as of today, but we have two open MOUs, um excuse letter of intents that we are vetting through as we speak, so you're it is currently being used.

So there no, I'm being very honest.

No, right now there is not someone there, but it's the timing of someone leaving and us replacing it with another nonprofit, and so we have um we have two open uh letter of intents for a community center, we have a letter of intent for a wedding chapel, and we are vetting them to ensure they're the best fit for the community.

So when was the last time it was used?

Um it was used up to uh September of last year.

So there was, and the reason why the um those are still in the windows is because when the church uh community left, um but now to us, they ended up taking the uh window panes.

So we're working on uh they were working on the renovations, we just decided to keep them up.

But if you walk in the church on the other side of it, you will see there's actual windows inside, but just from the vandalism component, um, they advise just to keep on too.

So is it the oh sorry?

Is it the church and the house?

Is the church and the house?

The house is used more than the I mean the house is currently was currently being used while the church is under renovation, just two houses.

Well, this house was never in this one.

Okay.

Can I is it okay if I go to them?

I don't know how it's working so I'm not trying to do it.

No, there's not there, so you're fine.

Oh, okay.

So the firehouse was never.

So when the senior community was being constructed, this was not gonna be um you the original driveway was gonna cut through here.

So you point on this furnace because we point out I'm pointing for you.

7279, um that area wasn't gonna be the original driveway.

So the only reason there was a vehicle there at the time was because someone over here had just placed it there just again for squatters and vandals.

It was just a security having a vehicle.

Um but other than that, those houses, the 728 was the parcel that was being used by the treatment facilities as they were working on renovating and gutting the church for their social, I mean for the needs of the social service needs for their project.

So which parcels are we talking about?

All three.

But as I was just stating, that one is was never really used at all.

Right, right.

But all three are on the agenda for an exemption.

Correct.

Well, they're on other business, yes.

They currently all three have a property tax exemption.

So it's challenging someone is challenging that correct.

Correct.

The town uh Cumberland.

I went there yesterday.

Um, I took pictures, I looked at all three parcels.

The church parcel you're saying was being used September of last year.

We they've been renovating it, the the group had the whole time.

We literally gave them in kind.

We don't want any money, take your money that you're getting and put it back in the building.

So they vetted it, they actually were putting in new um heating and air when the church left it downsized, so they fed the property, the kitchen, etc.

Um, so with that, it's a total redo.

They funding had decreased.

So as a funding decreased, they were doing it as they went.

So as of last September, when they basically stepped away because of federal trickle down funding.

Um we just decided just to we're gonna find another partner, we're gonna find another opportunity in the community so the community can use it.

We get calls all the time, yes, for commercial development, tire companies, etc.

Auto, but I do believe that from my heart and my I do not want that to happen.

I would love to see it be used more for the community and have more of a community impact than another commercial out of state concept.

Brian I I lived out there a big chunk of my life, so I'm familiar with that church and what happened at the time.

I believe one reason that they left was because the church had fallen into such disrepair could not afford to keep it up.

So with that being said, the other thing to it is is there any designation on historical?

Did they ever have some talk about that?

Did that ever happen?

I believe it's I believe it is under the historical So you can't demolish it.

Correct.

I believe that's from everything I have heard on it, but I also believe they had abatements with the city of Indianapolis on, I don't know if it's this property or the senior community that are being taken away.

But again, a question we've got uh leading up to it.

With all that being said, is so the church is still not being used for anything.

I know you talked about a wedding chapel and all that, so we're probably right now in the last six months, September, it has not been.

It's like trying to figure out who's the new partner, who can take on the investment of working with the church.

We had done our due diligence.

Um this process from the senior community owning it, the church owning it, the senior community taking the uh uh acquisition of it, us hearing about it and saying that we would uh work with the community to find an opportunity for it, has been a very long uh large long process.

And then since the church is not being used, you said the last six months.

What about the other two properties?

Um the house on the far end, literally the house just needs to be demolished, to be honest.

So that's not being right.

That's not I'm not worried about that.

Subdendum of one in blue, is that being used?

It um not right now, no, because they were being together.

And then Missy, the threshold is owner and occupied and used, and they've had an exemption on this back to um look at my email because I put it in there.

Um they were here in October 24, and the board granted an exemption back to 2020, stating that progress had been made.

Um they purchased property in October 2019, but from everything we're being told, they're not being used, or they haven't been used.

The parson was on the car, as she's saying this one's there.

Definitely.

It looked like someone was there yesterday.

If someone was there, it was a squire.

We hired private security to run through there, but honestly, there's no one there.

There was a car, bikes, and then stuff in the bag.

It's a squatter, and we can get squad, we can get reports to say that we have hired a private security company, and the gentleman that we pay to ride through just to ensure.

Um, but we have no one saying it any properties at all there.

I mean, is it fair to say that the plans for this is kind of been morphing over the last couple years?

Like what is gonna be used for?

The plans were we started the process with working with a local charter school, and they were gonna uh take over the properties as a feeder program, and then after IPS, uh not say lost our schools but had a transition, some of their schools were being gifted for a dollar to charter school.

Um, so the community project that we were basically granting to basically take over this project, I mean these properties at the time.

Um I don't even know who that is.

Um those vehicles are, but we will take care of that today.

Um call the tow company.

Um, but my point is we um we started this with good intent of finding local community ways to work in the community.

Um we were not told that they're couldn't be torn down, but we did after I learned more and more about the community, about what Cumberland had done and the investment they had made in the church, I knew how important it was to keep it and not allow a commercial company to come in and tear down the block.

Um so with that, and some of the photos you've seen are just things that we've we placed stuff back up on the walls.

We've had the church was literally left in disarray when we were when we grabbed it.

And we grabbed it literally just because we were in the room.

And I just started to learn about some of the needs of the East Side, and I was like, why can't this be used somehow for the community?

Mr.

Chairman?

Ryan.

I'm sorry, did you guys did you guys say the town of Cumberland reached out to the assessors of and what was the nature of the community?

What was the communication?

Long story short that they ceased contact with the uh city of Cumberland sometime after meeting the exemption approved.

I can you say that again?

I was kind of new.

Can you say that one time?

Gabe got the email, but they no longer were in contact with them after getting the exemption.

Yeah, since the owner ceased all engagement with the town.

And so just to explain why the town of Cumberland would be involved, is this isn't a tax district where those tax dollars would go to the town of Cumberland.

Even though it's in Marion County, it's a consolidated excluded town or city to where you know those property tax dollars would go to that unit of government.

So I don't I don't want to watch on the save.

I don't I just I don't understand this kind of like an attack from Cumberland.

Why would they send them?

I'm just trying to figure out why we sent an email, and then none of this is true that they weren't engaging with Cumberland on the properties.

Um let me go tell that that nothing's being done.

I just I don't I don't get that.

I don't I don't get that at all.

So they they stated in the email that their understanding was the exemption was approved under the auspices of there will be an engagement with the town of Cumberland.

That was part of the exemption approval.

But I'm not saying that's correct.

That's what the inquiry was.

But she said that the the Cumberland lost funding, or they or you would be engaging, right?

Cumberland told us and uh told the group that we were working with to find a need for it.

They were the first communication that we had, reach out to the town of Cumberland, see if they're interested in it and purchasing it.

The response we received is they could not originally in our discussions, it was a joint venture, city of Indianapolis, City of Cumberland, after the unicode, and I don't understand, I don't know all of that, so if I'm speaking out of line, that it was no longer something that they could do.

Um but to rebuttal back to that email, Christina and Dan have every communication outlet to reach out to me if they want a communication.

Two, they appointed me to their CDC.

Yeah, I'm not saying that, but I'm just saying when you receive something in that nature, that's attack on my character of them not reaching me, not me, not, but I have many communications with both of them.

Well, I've in fairness to the town, I I have not given them proper notice of this hearing.

I tried I tried to make a call yesterday afternoon.

So pretty short notice.

Quick question, how many how many months does do they have before they have to have something done?

You get four years, and then there has to be substantial progress showing.

So they either have to actually physically be making the changes or have the funding to start that that it would be done in another four years.

So how many how many years is it then?

We're on year six.

You're on year six.

We granted the board granted the exemption back to 2020.

So it's had an exemption for going on six years.

Okay.

Mr.

Chairman, based on state statute, uh the gentlelady's uh testimony and what I just heard from staff, I vote to uh deny the exemption.

Make a motion.

Well, the exemption is in place.

Yes.

So I think what we're dealing with is a one-one of 2026.

Right now, I think what they could do right now is file a new exemption paperwork and come back here and say this is the plan and leave it for you to decide for 20.

And if they don't, I won't put it in the same.

So I'm in my motion to say denied for 2026.

Well, they haven't filed for 2020.

You could say removed for 2026.

Then I just said removed for 2026.

So I'm understanding this this exempt right now, right?

Correct.

So your emotion.

So can she go since she's exempt now now 2026 become due, right?

Can they go?

Can they go back?

They have till April 1st to refile for 2026 pay 2027.

And that's what Gabe was trying to say is that you're just removing it for 26, they still have time to refile for the exemption for 26 pay 27 and come back and show a plan or something.

It's still technically needs to be showing that it's done in two years.

Right, right.

But if they don't come back with a plan, then the building is historical.

It is not historical.

It's not no.

What's the actual what's the actual church parcel number missing?

It is four seven.

Okay, so you want to you have a chance right now to sell it to the outside group or auto zone or auto parts store or whatever.

I did not.

Yeah, but you have that choice.

Yes.

So she so she basically did say, you know, to me it sounds like good intent, but you basically say I'm I'm gonna wash my hands up, I'm just gonna sell it.

Now is Cumberland gonna like an auto zone or an auto repair place in that spot?

So it's a two-fold, you know what I mean?

So that's that's the decision that uh it will it get zone for that too.

I don't know, but I just say if a private investor out of state with a personal with commercial wanted to purchase it.

I have been very much um vocal with I didn't want the church, where could you use the church for, or how could you put the church on your plan to keep some kind of his not say historical but historical marker knowing what it means to the community?

So that's been my um language that I've been using um but I don't have to use that language.

I don't know how much stock I put in the flags that we have here in our software, but you know, we do see like historic preservation a flag and this doesn't have it, so I don't know that it it carries that designation, it does not okay, it does not um we've um when we acquired it from the developer, the developers showed us that it was not historic, um and that it could be torn down after I got involved with the town of Cumberland and understanding the history of it, then I literally made it myself a historical to the community um personally, it wasn't um something that was designated, it was a BBM very vocal.

I Mr.

Chairman, I know I made a motion, but and I still I don't think nothing changes in a sense that six years it doesn't meet statute according to testimony, it's not being used, but also Gabe said something about the town of Cumberland.

We have maybe what I guess I'm getting at.

Do we want to push this and invite officials from the town of Cumberland here?

Or you guys talk to them?

I mean, I think maybe the ideal situation is a refiling of the 136.

Let the town of Cumberland know this is coming before the board, and and if they choose to show up, they can't because they they didn't receive any notices, I guess.

But why would they receive notice on my parcel for coming to the year today?

Well, they don't necessarily have to, but they they posed a question, so I brought it before the board to get answers to their questions.

Okay, yeah.

I don't want to speak for the town of town of Cumberland, and I've had no conversation with them.

I assume they have an economic interest just of whatever's there is in the form of tax dollars.

So got a motion to deny a to remove remove the 26 exemption, correct?

Yes.

Well, I thought we were letting her come back before the board to with a point if she refiles if she's got a refile.

So they have time before that to have till April 1st.

Okay.

So so they will not receive a tax bill in 2026.

It's already exempt.

Correct.

Their first tax bill potentially would come in 2027.

Okay, they have until April 1st of this year to file a new exemption and then go through that process for the bill coming out in 2027.

So there's no if there's no funding, no, no help to do what they want to do for the community, then they will be liable for property taxes.

If it's denied.

Yeah, if you guys deny the 20 six exemption based on whatever testimony.

Gotcha.

All right.

Okay.

I'll second the motion to remove the 26th exemption.

I do have a I do have a question.

Um, so the the four-year piece in there where they had to show progress, uh they had occupants until last September, right?

So was that not the treatment, the treatment, I'm sorry, the treatment.

You said it was a treatment center for women.

It was so we were reached out, we the um developer had someone reach out and say to us that there was a need for uh assistance for women coming off incarceration and treatment.

And I should we weren't using we hadn't really put a master plan and I thought it was a great idea to support the community.

So that was in the house parcel, correct?

It was in the house as they were working on the renovations of the church, yes.

And the church hasn't been used at all, and the duration of the the period that we're talking about of the sixth year is because we were not um at one at that point of the six year, the whole parcel of the senior community and the church were all remember on one parcel, and we weren't receiving any communication about that.

So when you think of six years, it's not six years of us of me.

That was six years of the time when it was um owned by uh the first developer, then the second developer, and then all the communication and documentation during that early time period was going to them.

So what what is it?

How many years is it with you?

Um so um it was two years ago, I think.

Um I don't know exactly, but that we were starting to receive information from here.

So and Paul that was here earlier was the gentleman who helped me through this process.

So maybe it was three.

But when we asked for the exemption, the exemption was based off of the duration of even the time when they had it.

So that's the six-year term.

So it was purchased by the Rayford Foundation October 17th of 2019.

They came to the board in 2024 and requested the exemption go back to 2020.

The board granted an exemption back to 2020 for this property.

So they've been exempt for 2020 pay 21 going forward.

That's why I'm saying we're in year six because it's now 2026.

But in between that time, there has been the facilities, not the church, but some the other buildings went been used as the treatment center for the women, that's what you were pointing.

And is it still continuing to be used for that?

No, they're no longer they lost some of their funding through the department of corrections, and so that's where um we immediately put uh RFP out to the community to see of need, and as I stated, um now we are working closely on closing on one of two our um letter intents that we have in front of us.

So I have a question.

I'm sorry, I keep asking questions.

I just do um so we we have before that come before us were like parking garages and and buildings were during COVID or when tenants are low and we adjust the taxes because of uh uh not enough tenants in a building or parking spaces.

So if if this instance, and this has come up before, if the funding is not available for something that they're trying to do, where does that come into play with with when you have a building and you lose funding?

So now they're on the hook for property taxes because they lose the funding, but other instances where you know buildings are vacancies low and parking spaces are low, they get to adjust their tax uh obligation.

Why is that well?

I think that two different yeah, I mean I guess say you removed the 2026 exemption and she didn't want to refile for the exemption, so they would be just taxed as a normal parcel.

She could file an appeal of her assessment and say, hey, we're not even using these things, the building's falling down, and that could potentially lower the tax burden on them despite losing the exemption.

I gotcha, okay.

All right.

The fact that there's an RFP out, you know, asking for what can we do with these buildings that's charitable, probably would necessitate a filing of a 136 CO slash U, like a change of use anyway.

Well, she had to file 136 anyways.

Yeah, yeah.

Okay.

Any other questions from the board?

Got a motion on them.

Um in favor say aye.

Aye.

Okay.

Against three to one.

Thank you.

City of Lights Church.

This is parcel 80378.

They uh it's on pages 138, 140, and 146.

It's for the years 24, 25, and 26, I believe.

Is that right, Ashley?

Or just 24 and 26.

Uh the 26th is approved.

A recommendation recommended to be approved, and then he filed late for 24 and 25.

Morning.

Morning.

My name is uh John Owens.

I pastor City of Lights Church uh that is currently owning the property at 465, East City Sixth Street.

Um I grew up here in Indianapolis, uh, grew up mostly in Hawville and uh right down the road at 21st of Delaware before the gentrification.

Sorry about that.

Um and I was really blessed uh as a child growing up uh to be a part of a church community off of 16th Street near Tibbs that was um ethnically generationally, socioeconomically diverse, and uh it really made a big impact in me, giving me a glimpse of heaven in the midst of a very divided uh uh earth and fractured earth.

As I got older, it wasn't until uh we started visiting other churches where we realized how much diversity was lacking, particularly in the church spaces.

And so uh several years back, my wife and I returned after being away from Indianapolis to plant a church that would reflect the diversity of our community here in Indianapolis.

And so we started in our home.

Uh we officially launched at the landmark theater at Glendale Mall off of Keystone.

We spent about three and a half years partnering with the Avondale Meadows Y off of 38th Street, and uh during COVID, we met online and I recorded myself in front of my phone in a small office.

Then we spent a little bit more time at the Avondale Meadows Y until we were fortunate enough to find our own place.

Uh City of Lights purchased the property on March 2023 from Straight Up Ministries, which is also a nonprofit religious organization, and the property had previously been granted property tax exemption upon acquisition, our building uh the building experience uninterrupted religious use, and since that time we've exclusively used it for worship services, prayer gatherings, outreaches, discipleship programs, children's ministry, uh, and all kinds of community outreach is consistent with the religious exemption statute.

Um we it was later where uh I entered up I identified under Indiana law that we a new form 136 uh needed to be filed uh following the transfer of ownership, even if it is transferred from a non-religious or for a nonprofit religious entity to another.

Uh once I was aware of this, I immediately in cooperation with Ms.

Henry, uh, acted to get the appropriate uh form filled out as well as all of the documentation requested, and there's been no change in use of the property.

It remains since it was first founded in the 50s, uh, has continued to be a place uh that is owned by a non-religious, a nonprofit religious corporation and and particular predominantly and continuously used as that.

Um we do permit a Hispanic congregation to use the facilities as well uh to carry out their services and discipleship under a one-year renewable uh agreement with them, and this is really uh an arrangement that's significantly below market rate.

It's really designed designed to offset utilities and just the the facility related costs and the activities that they engage in are very much consistent and continued with the religious nature of uh of the property.

We also have a community garden in partnership with a nonprofit called Helpings of Hope, uh, and they teach people to grow their own food as well as serving 25 to 30 Congolese and Burmese refugee families uh there on our property.

And so this ethnically generationally economically diverse uh C that was sown in my heart is a child is growing as City of Lights in Nora, and so we respectfully request that the exemption be applied for the apply applicable assessment years as the ownership and use of the property have continued to meet the statutory requirements for religious exemption.

Thank you so much.

Ashley it just wasn't time the one timely filed, correct?

It meets everything else yes.

When do you get a tax bill?

That's why you've yes, yes, sir.

Okay for 24 paid 25, they got a tax bill.

Okay.

Any questions from the board?

So what was uh was it misplaced or what why did they file it late?

Um it was an administrative oversight as as a pastor.

My my giftings I've become very well of my gift things and what they're not.

We have out we had outsourced some of our bookkeeping and our treasure, and particularly at the end of 2023, we had a transition as our treasurer was moving, and I'm the best I understand is that that filing might have gotten dropped in that process of handing it over to a new person who is a volunteer in that position.

All right, okay.

Any other questions from the board?

Do we have a motion?

I think that reached my ability.

I'll make a motion to uh grant the exemption for for late filing.

Second.

That's for 24.

24 and 25.

24 and 25.

If you get due 2425, it's automatically yes, because they're both on there.

You have to say 24 and 25.

I got a motion and it's been seconded.

Any further discussion?

So you're nine all in favor, say aye.

I aye.

The ayes have it.

Thank you.

Thank you very much.

So the only bill you may still get is the stormwater bill.

Yes.

So just know that everybody gets those.

Understood.

But I don't think I mean I don't see it on here.

Okay.

Thank you very much.

You're welcome.

Yes, sir.

Absolutely.

Okay.

So go ahead.

That's just staff.

Um just number one under other business Indiana's housing agency.

Um they have hired an attorney and have requested to be moved to the March hearing.

So we're gonna table that one to March.

Um 101 West Ohio property owners that list as Brad Hassler.

They have since um obtained new counsel.

New council has requested that to be tabled to a later date.

Um they would prefer to have a hearing with the hearing officer, not the board.

Um, so I am requesting that to be tabled.

Uh did you get that David King parcel?

David King's off.

I had them off.

He's not on there.

I took care of that before I sent it out to him.

Um the only thing I don't know where Ashley went.

I don't I think the only one we didn't hear under other business was the BDT Foundation.

I don't know if she heard from them or not.

Um but everything else was was done.

So just tabling number one and number two on other business for sure, please.

Okay.

Uh we've got page's uh one thirty uh one thirty directive appeals page one through nine question on page one.

I have parcel one one zero five nine seven oh that's the region's tower building that is next door to the region's tower, that's the apartment complex.

Um they're they split the the property out.

Um why is that not reinforced concrete squid choice?

Correct.

The the upper floors are wood joist.

We were pricing the whole building as reinforced concrete, just the lower building was the reinforced concrete, so we made those deductions.

Okay, and that and we did it back to several years on parcel.

I'm probably I'm sorry, page three parcel one zero seven zero five nine.

Oh yes.

It was withdrawn.

Um I I don't know why it showing up in oh because it's um one thirty it's a one thirty objective, so yes.

That one we corrected everything through a subjective appeal, so they were just withdrawing that.

So it's already been lowered.

So it's gonna be 27 million, yes, for 23.

Correct.

And on 24 it goes down 18 million, the following page.

There's um yes, the pricing.

And why is that?

So we didn't change.

I don't know that in 23 we they had an issue with the pricing.

We agreed to that value on other reasons, so I just had him withdraw it.

Okay, but it's 27 million for 23.

Correct.

In 24, it went down to 18 million.

Correct.

24 it was 22 million, and then it was 18 million, and that's just the change of the wood joist to wood joist from c uh reinforced concrete.

So the 24 value was it was 22 million, so it had already dropped from the 20 from 27 to 22.

Right.

But then it says after Power and 18.

Right, because the 22 was based on cost, or the 24 values based on cost.

So we changed the cost schedule to wood joist from reinforced concrete for 24 pay 25, and that's why it went from the 22 million to the 18 million because wood joists is cheaper than reinforced concrete.

Right.

But you got a total value from 27 down to 22 or 18.

Not in 24.

24 is already at 22 million.

23 was in at 27 million, was agreed to agreed to a value of 27 million.

24, we came in and we had to do cost income and sales, so we had to take out the trend factor in 24, which dropped it to 22 million.

Beginning in 2024, they get the lowest of those three approaches.

So it is an apartment uh income.

Yes, it's an apartment.

So it's not really 22 million, it's 18 million.

Correct.

That's what we're agreeing to because it was priced incorrectly.

Okay, all right.

Page nine we already did, so okay.

With the exceptions of the one I asked to be tabled, correct?

Because they're on there and page nine we already did.

So I'll make a motion except pages one through nine, with the exception of the ones we already did and the ones we tabled.

Second, then move second for discussion.

Seeing none on favor say aye.

Aye.

Yeah, I have it.

We got 130 of subjective appeals, pages 10 through 109.

I just got a I guess a general question on we don't worry about class on our hand, do we?

So if it's residential class one and it goes to rental cap commercial, yeah, cap-wise.

Is it automatically change if it doesn't have a homestead deduction on there?

Right, uh, it goes to cap two automatically.

Okay, if it has a homestead deduction, then it's cap one.

Okay.

If it shows up on cap one and on here, it just means it's eligible for homes.

Gotcha.

Okay.

If they don't have it, it'll get taxed set too.

Gotcha, okay.

That's why that's because of some reason rental properties.

I know, and they show cap one.

Yeah, they'll show up as cap one, but they don't have a homestead because they're edible for homestead, but once okay.

I thought we did have talked about that before, but okay.

I'll make a motion except pages 10 through 109.

Wow.

That's you had no other questions on those pages?

No.

Second.

Well, a lot of them are just appeal taxes now.

And so move second or for discussion.

See an all pair say aye.

Aye.

You guys have it.

We got suggestive appeals.

Uh pages 110 through 112.

Uh those are the ones that I requested to be tabled.

Correct.

All three pages.

So we don't need to worry about those.

Correct.

We got withdrawals, pages one six or one thirteen one thirty-nine.

Those are pretty much cut and dry.

I'll go ahead and make a motion to accept the withdrawals on those.

Second.

Second and first further discussion.

All in favor say aye.

Aye.

We've got exemptions, pages 138 through 151.

Ashley.

That was under other business.

They did not respond.

Okay.

There's our answer to that.

So they're on the agenda as is.

So it's page 149.

Yes.

And what's the recommendation?

Your microphone.

No.

Right.

Page 149.

Parcel 903 9254.

They were listed under other business as they were going to attend the meeting.

They did not show, so we're staff still recommending the same.

I'll make a motion to accept staff's recommendations from pages 138 through 151 with acceptance that we already did.

Second.

Seeing none, all in fair say aye.

The ayes have it.

Any else come before the board?

Uh I do have a question for the board.

I kind of talked to Gabe about it.

Um I had a meeting with the city and they gave me a good presentation over the um pilot agreements, I tech properties.

I don't know if the board would like next month for us to go through that with you, or if you just want us to if you just want me to send you the demonstration I had or the presentation I had for you guys to review.

I don't I think it'll be good for the board to know since we will be getting pilots and we are working uh more with the city to bridge the gap and have more information between the two of us.

I think it might be helpful for us to review it.

Yeah, I agree.

I mean, it seems like we've had a lot of pilot discussions come up with kind of being in the dark of how the city handles it.

So I think we had some pilots, and then somebody said it did away with them and then it came back or something, so it's better off the yep.

There's a whole revamping done, but yeah, so we can do that next month if that works for you guys at the end, maybe.

I mean, we're gonna do a update on changes in the law.

You mean for this session?

Yeah, well, for last session.

Oh, for last session.

Was it a house bill if they changed a lot of funding for the cities and stuff and credits and stuff?

Yeah, I think a lot of SB1 stuff was enacted on this coming tax bill.

Um I don't know if we want to wait till later to do both years because we are ending a legislative session this year now.

So okay, yeah.

Okay.

I didn't anticipate them changing that too.

We were just talking about SB1 changes that are enacted on this year's tax bill and given an update.

I don't know if it's worth waiting for the session to end and combining it or and Steve did ask if there was anything this year that would affect us well on the 2026 tax bill, the payable 26 tax bill.

There's a there's a homestead credit, they're phasing out the homestead deduction, and it starts this year with a homestead credit of it's 10% of your assessed value up to $300.

Okay.

So you'll see a if your assessment's over $300,000, you'll just see a minus $300 on the tax bill.

Same goes for over $55 in the veterans disabled veterans deduction.

It's $150 and $125 respectively.

And I think they've removed some of the cap limitations, correct?

There's no AB limit.

No AV limit, and they've increased essentially doubled the income limit.

So I mean presumably there'll be a savings for the owner-occupied properties.

And then Steve wanna know if there's anything in this session that they're passing or will or has passed that affects the assessment.

There's there's been some stuff out there, but I haven't I haven't seen what's passed.

Okay.

So maybe we just wait.

I mean maybe we try and do a June or July combined session update or that's fine.

That makes sense.

I see where a lot of cities are trying to find screen cut.

It might be one reason Cumberland came in and questioned that Redford.

Well, I mean maybe.

Right.

But we'll go back to that one.

I mean, that's been I thought they were trying to get historically, but when I Google it, it says it's historic.

Well, that's what that's doesn't mean Google's right.

Yeah, there's I think there's different different historical classifications.

I just know it was when all of that was being sold and everything, there was a fight over it being a historic building and not wanting to sell it or have the changes done to the state.

Well, CBS was trying to buy it one time.

Right.

Right.

Right, Ryan or I mean that's why we had the name of that street, the German church.

That's the church.

Right.

But it's it's been that way for a long time.

Well, it's my thing is like I can tell it with a 10 because she could have just dumped it and sell it to a out of spada from the armor and wash her hands of it, but she's trying to hold on to a do something good.

Yeah, it's not falling in the place for our attendance wrong to it.

Like you said, CPS plus are they want to approve it of them.

Right.

I mean, you gotta get it right now, it's zone special use.

Right.

So they would have to request the new zoning on it.

And this is on the Marion County side, too.

Correct.

This is Marion County side.

And they did work with they were working with the city, and like I said, I think I think it's the senior housing that had an abatement, and they think they're better off not having the abatement anymore and just filing an appeal on their assessed value.

So that was another thing that was brought up on these because the Rayford Foundation has also the pictures I was showing were violations from the city of Indianapolis that they have gotten in 2024.

For trash and the abandoned vehicle.

Oh, I don't know how they were seen.

Yeah.

And she said that the church was they they get started remodeling it.

They did not that it's not true.

Their stuff pushed up to the doors instead of one dolls.

You're not solvable.

It's probably for the best.

All right, we're adjourned.

Thank you.

Mike.