Indianapolis Property Tax Assessment Board of Appeals Meeting - March 27, 2026

The board convened on March 27, 2026, to hear property tax appeals, approve mass appraisal adjustments, and discuss exemption applications. The meeting included a contested hearing for a residential property appeal and a tabled discussion on exemptions for affordable housing properties owned by the Indianapolis Housing Agency (IHA). The next meeting is scheduled for April 24, 2026, at 9:00 AM.

Consent Calendar

• The board approved the minutes from the previous month's meeting.
• Accepted mass appraisal recommendations for pages 1–8, including adjustments for the MS Operations Center Partners parcel (value reduced from $37 million to $30 million) based on corrected utility storage classification and air conditioning accounting.
• Approved mass appraisal recommendations for pages 9–113, with the exception of parcel 1051657 (311 West Washington Street), which was tabled.
• Approved withdrawals (pages 120–135) and exemption recommendations (pages 136–156). The board welcomed Brittany Payton as the new property tax exemption analyst.

Public Comments & Testimony

• David King (property owner) appealed the assessed value of his distressed single-family home at 6237 East Frawley Rally Drive, arguing the $105,700 assessment was too high. He presented a calculation for $78,243 based on comparable properties, but indicated the property's severe disrepair (roof leaks, drywall damage) warranted a value closer to $58,000.

Discussion Items

• David King Appeal (Parcel 7015408): County staff presented an initial estimate of $100,000 based on square footage, but after a field inspection revealed severe disrepair, lowered their offer to $80,000. This was based on 2023 sales of similarly distressed homes in Windsor Village. Board members debated the discrepancy between realtor estimates ($30k–$50k) and the county's analysis. A motion to accept the county's recommended value of $80,000 was made, seconded, and approved.
• Indianapolis Housing Agency (IHA) Exemption Appeal (16 Park Project): Attorney Josh Schlecky and Leah Dancer from IHA presented an objective appeal for three parcels comprising affordable housing units. IHA argued the properties are owned by a political subdivision and used for an exempt purpose, thus requiring no Form 136 and should not have been assessed. The board questioned whether a Form 136 was required when a government entity leases property to a third-party partnership. A 10% partial exemption was granted in 2013 but never applied to the tax roll. The board tabled the item to the April 24, 2026, meeting to research the Form 136 requirements and the historical exemption.
• Parcel 1051657 (311 West Washington Street): The board discussed a proposed value reduction for a property already receiving an 87% exemption (leased to the Indiana Department of Insurance) and tabled the item to review the dual benefit of a low assessment and a high exemption.
• Salesforce Tower Adjacent Parcel (Pages 114-116): The board sustained the current assessed value without change, recommending the owner's appeal proceed alongside the main Salesforce parcel at the state level.
• Future Presentations: A board member requested to present an overview of the PILOT (Payment in Lieu of Taxes) program at the April 24, 2026, meeting to better inform board members. The request was accepted.

Key Outcomes

• David King Appeal: Assessed value sustained at $80,000.
• IHA Exemption Appeal: Tabled to April 24, 2026, for further research.
• Mass Appraisal Adjustments: Approved (pages 1–8, 9–113 with one exception, 117–119).
• Exemptions and Withdrawals: Approved (pages 120–156).
• Parcel 1051657: Value reduction tabled for review.
• Salesforce Parcel: Assessed value sustained.
• PILOT Presentation: Scheduled for April 24, 2026.
• Next Meeting: April 24, 2026, at 9:00 AM.