Marion County Property Tax Assessment Board of Appeals Meeting - June 26, 2026

The Marion County Property Tax Assessment Board of Appeals met on June 26, 2026, to hear several appeals and exemption requests. The board considered applications from the Indianapolis Housing Authority, a hotel property, a private school, a church, a commercial property owner, and a school district. The meeting also included discussion on the exemption status of union halls and approval of numerous other appeals on consent.

Consent Calendar

• Minutes Approval: The board unanimously approved the minutes from the April and May meetings.
• Pages 1-35 (Appeals): Motion to accept carried unanimously.
• Pages 36-158 (Appeals): Motion to accept carried unanimously.
• Pages 159-229 (Appeals): Motion to accept, with exceptions for items already heard or tabled, carried unanimously.
• Pages 230-291 (Withdrawals): Motion to accept carried unanimously.
• Pages 292-344 (Appeals): Motion to accept, with exceptions for items already heard or tabled, carried unanimously.

Public Comments & Testimony

• Indianapolis Housing Authority (IHA) – 16 Park Property: Attorney Josh Schlakey (Ice Miller) argued that three parcels owned by IHA (a municipal corporation) should be 100% tax exempt for 2023, 2024, and 2025. He noted that the property provides affordable housing and that IHA is a city agency. He stated that municipal property is generally exempt by law and that the property had only a partial exemption previously. Board member Kevin Robinson questioned why a for-profit limited partner (City Real Estate Advisors) should benefit from the exemption. Schlakey and colleague Matt Anger explained the federal Low-Income Housing Tax Credit structure and that the partner is a passive investor. The total taxes at issue were $626,633 for the three years.
• Reagan Express Hotel Partners LLC – Personal Property: Attorney Matt Anger requested that a late appeal for assessment years 2023, 2024, and 2025 be accepted as timely. He stated that the taxpayer did not receive notice of an audit change and only learned of the increase upon receiving a tax bill. Staff confirmed a notice was mailed but not received. The board voted to accept the late appeal.
• The Genius School – Personal Property Exemption: Nadia Miller, operations director, requested approval of a late-filed 2024 exemption application. The school is a faith-based nonprofit that had moved locations. The 2025 application was approved, but the 2024 was not accepted due to late filing. The tax demand was approximately $9,000. The board approved the exemption.
• Cornerstone Lutheran Church – Parsonage Exemption: Attorney Scott Frisell requested a 100% exemption for 2026 on a townhome used as a parsonage for a vicar. The property was gifted to the church in October 2025. Staff noted the church is in Hamilton County, but the parsonage is owned and used by the church. The board approved the exemption.
• Broad Ripple Commercial Property (Parcel 8018542): An owner representative requested the assessed value be reduced from $592,600 to approximately $250,000, citing deferred maintenance, flooding, and lower rents ($17/sq ft). The property was purchased for $190,000 in 2021. Staff had already reduced the value to $319,600 based on a field visit and comparable sales. The owner argued that the property is a converted house in poor condition. The board affirmed the staff recommendation of $319,600.
• Metropolitan School District of Decatur Township – Exemption: Attorney Aaron Schmaller requested exemption for two parcels for 2023 and 2024. The parcels were donated with life estates. The school failed to file proper paperwork after the life tenants died. The board approved the exemption.
• Central High (Parcel 1061101) – Exemption: Staff requested reopening a 2023 136 exemption application that was denied due to a staff error. The property is a school that teaches construction for the community. The board approved.

Discussion Items

• Union Hall Exemptions: Staff member Joe O'Connor raised an inquiry about whether union halls are using their properties for charitable or educational purposes, which is the basis for their tax exemptions. He noted that an injunction from around 2001 had previously allowed exemptions and that no new applications have been filed recently. Board members discussed the need to verify current usage, especially if halls are rented for profit. The board decided to seek legal counsel from the Office of Corporation Counsel to review any new court cases and potentially ask union representatives to testify at a future meeting.

Key Outcomes

• IHA Exemption: Motion to approve exemption for parcels for 2023, 2024, and 2025 passed with one dissenting vote (Robinson).
• Reagan Express Late Appeal: Motion to accept late appeal passed unanimously.
• The Genius School Exemption: Approved unanimously.
• Cornerstone Lutheran Exemption: Approved unanimously.
• Broad Ripple Property: Board affirmed staff recommended value of $319,600 by unanimous vote.
• Decatur Township Exemption: Approved unanimously.
• Central High Exemption: Approved unanimously.
• Union Halls: Board directed staff to obtain legal guidance and consider scheduling future hearings for union halls to justify their exemptions.
• Adjournment: The meeting was adjourned after a motion (not explicitly stated but implied).