OPENPUBLICA · PUBLIC MEETING RECORD
Record of Proceedings

Marion County Property Tax Assessment Board of Appeals Meeting - February 27, 2026

Other Meetings (J-Z) — Friday, February 27, 2026
BodyIndianapolis, Indiana
SessionOther Meetings (J-Z)
DateFriday, February 27, 2026
StatusFILED
Video Record
0:00 / 1:37:57

Transcript — Verbatim
0:02

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

0:09

Uh Benita Kumar, attorney for the board.

0:14

Greg Rath now, board member.

0:16

Steve Admi, board member.

0:18

Morning, Brian Barton.

0:20

Kevin Robinson, board member.

0:23

Okay, first order business.

0:25

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

0:29

Correct?

0:30

Correct.

0:30

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

0:35

Okay.

0:38

We have a nomination.

0:41

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

0:46

Second.

0:50

Seeing none all pairs say aye.

0:52

Aye.

0:53

Yeah, I have it.

0:54

So I'm re-elected president again.

0:57

Congrats.

0:58

Thank you.

1:00

Next order misses a minute from last month.

1:06

I'll make a motion except from last month.

1:09

Second.

1:13

Seeing none, all in favor say aye.

1:15

Aye.

1:15

Aye.

1:19

Um we have some guests.

1:23

Remember the street today.

1:24

Can you stand up so I can swear you in?

1:27

Don't need to be sworn in.

1:39

You raise your right hand.

1:41

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

1:46

Okay.

1:47

First we have uh, I guess Paul Jones.

1:54

He's here.

1:55

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

2:07

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

2:19

Can you do those parcels again?

2:21

602 8758 and 6030632.

2:26

This is an exemption um issue.

2:32

I'm gonna state your name and go ahead.

2:35

Uh Paul Jones, attorney for the owner.

2:37

Uh good morning, board members.

2:39

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.

2:52

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

2:59

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

3:05

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

3:10

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.

3:23

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.

3:33

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

3:42

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

3:56

Are are they approved for 26?

3:58

So it's a late filing for 25.

4:00

That's what we're doing.

4:01

Okay.

4:03

You understand?

4:04

Yeah.

4:06

25 was fought on the main parcels fought on time.

4:11

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

Discussion Breakdown — Share of Meeting
Property Tax Assessment█████████████████████████████████████████████55%
Historic Preservation███████████14%
Procedural███████9%
Parks and Recreation█████6%
Public Works█████6%
Community Engagement█████6%
Religious Exemption██3%
Land Use Regulation█1%
Summary of Proceedings

Marion County Property Tax Assessment Board of Appeals Meeting - February 27, 2026

The Marion County Property Tax Assessment Board of Appeals met on February 27, 2026, to consider property tax exemption applications, homestead deduction appeals, and other property assessment matters. The board elected Steve Adjum as president, approved minutes from the previous meeting, and heard testimony from property owners and representatives on several exemption and deduction requests.

Consent Calendar

  • Elected Steve Adjum as board president (unanimous).
  • Approved minutes from the January 2026 meeting (unanimous).
  • Approved staff recommendations on directive appeals (pages 1-9, with exceptions for tabled and withdrawn items) and subjective appeals (pages 10-109), all unanimous.

Public Comments & Testimony

  • Paul Jones, attorney for the owner of a religious school, requested a late exemption filing for two parking lot parcels (6028758 and 6030632) supporting the main parcel already exempt. The board approved the late filing for 2025.
  • Frank Short, property owner at 9115 Wheeler Run Drive, appealed denial of his homestead exemption due to late filing and an incorrect mailing address. He explained his wife had passed away and he had not received tax bills. The board granted the homestead exemption.
  • Pastor Jerry Shimalli, representing his church, requested a parsonage exemption for his home, stating it is used for church activities. The assessor's office opposed because the home is not owned by the church. The board denied the exemption (unanimous).
  • Tom Mariani, representing Broad Ripple Haverford Little League, requested a late exemption filing for a parcel (8031634) purchased to facilitate an access drive for School 55. The board approved the late filing for 2025 pay 2026.
  • Rayford Foundation representative (name not stated) defended the exemption of three parcels (7047279, 7047280, 7047281) — a former church and parsonage — that had been vacant for six months after a treatment center lost funding. The Town of Cumberland had questioned the use. The board voted 3-1 to remove the 2026 exemption.
  • John Owens, pastor of City of Lights Church, requested late exemption filings for the church property (80378) purchased in 2023, citing administrative oversight. The board approved the late filings for 2024 and 2025.

Discussion Items

  • Rayford Foundation exemption: Board members discussed the lack of current use, the six-year exemption period, and the possibility of refiling. The board decided to remove the 2026 exemption but noted the foundation could refile by April 1, 2026.
  • PILOT agreements: A board member suggested inviting the city to present on PILOT (Payment in Lieu of Taxes) agreements to better understand the process. The board agreed to schedule this for a future meeting.
  • Legislative updates: The board discussed changes from SB1 (homestead credit phase-in, increased veteran deduction income limits) and agreed to combine legislative updates with the PILOT presentation in a June or July meeting.

Key Outcomes

  • Elected Steve Adjum as board president (unanimous).
  • Approved minutes from January 2026.
  • Approved: Late exemption filing for 6620 Network Way parking lot parcels (2025); homestead exemption for Frank Short (2024 pay 2025); late exemption for Broad Ripple Haverford Little League (2025 pay 2026); late exemptions for City of Lights Church (2024 and 2025).
  • Denied: Parsonage exemption for Pastor Jerry Shimalli (unanimous).
  • Removed: Rayford Foundation exemption for 2026 (vote 3-1).
  • Approved: Directive appeals pages 1-9 (with exceptions) and subjective appeals pages 10-109 (unanimous).
  • Tabled to March 2026: Indiana's Housing Agency and 101 West Ohio property hearings.
  • Approved: Staff recommendations on exemptions pages 138-151 (with prior actions).
  • Scheduled: Presentation on PILOT agreements and legislative updates for a future meeting (proposed June/July).

Meeting Transcript

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.

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