Marion County Property Tax Board of Review Meeting - September 25, 2026

The Marion County Property Tax Board of Review met on September 25, 2026. Present were Steve Atrammy (president), Brian Barton, Greg Rath, Kevin Robinson, and Joe O'Connor (county assessor, secretary, non-voting). No agenda or minutes were included with the transcript. The board heard three property-owner appeals and then acted on the assessment calendar.

Consent Calendar

• The previous month's minutes were approved as written by unanimous voice vote.
• Withdrawal pages 212-257 were accepted as part of the assessment calendar.

Public Comments & Testimony

• Mother Loves Garden (Taisha Almed): Almed requested property tax exemptions for five parcels - one house and four lots - used by her nonprofit educational garden. She said the organization started in 2017, re-established its 501(c)(3) status in 2019, runs a five-week summer camp, and currently serves up to about 35 children. Three 17-year-olds are paid $15/hour on W-2s; younger participants receive stipends that break down to about $12/hour. The house, vacant about 15 years and in poor repair, is used as a grow room for starting seeds and as storage for tools and supplies. She said produce is sold at floating farmers markets for roughly $100-$200 per market.
• Julian Zanarelli: Zanarelli asked the board to retroactively reinstate the homestead deduction on 909 Southeast Street for the 2025 assessment year (payable 2026). He said he was approved in 2022 while the home was titled to an LLC in which he and his parents were members, the title transferred in fall 2024 to a new entity for estate planning, and he remained an owner. He argued that a one-year automatic carryover should apply to the 2025 assessment date and cited a 2017 DLGF training presentation.
• Indianapolis Buddhist Community: A representative, with an interpreter, requested an exemption for the monastery property. She said monks live there, religious services are held on site, the property has been used by the monastery since about 2019, and the organization was delayed by title, mortgage, zoning, and permit issues. The deed was not transferred to Indianapolis Buddhist Community Inc. until May 21, 2026.

Discussion Items

• Mother Loves Garden: Staff recommended denial, saying the assessor's field check found the house in poor condition and used for storage, and that the request did not meet the charitable exemption standard of relieving the state's burden. A board member raised whether a partial exemption could be granted and suggested wanting to provide an incentive; another argued that youth in the program prevented future public burden. The board voted by voice vote to grant the exemptions on all five parcels.
• Homestead carryover (Zanarelli): Colleen Lewis of the auditor's office and deputy auditor Drew Carlson said the one-year carryover statute applies to the assessment date immediately following transfer and its payable taxes only; granting Zanarelli's request would create an improper two-year carryover and set a bad precedent. They also noted that an LLC and an individual are treated differently and that taxpayers must reapply after title changes. Brian Barton supported the appeal on equity and common-sense grounds because Zanarelli stayed in the ownership chain. The board voted 3-1 to allow the homestead deduction.
• Indianapolis Buddhist Community: Staff said the application was filed June 11, after the April 1 deadline, and the property was not in the nonprofit's name on January 1, 2026. The religious use was not disputed. The board voted to grant the exemption for the 2026 assessment year (payable 2027); staff noted future tax bills would be zero except for stormwater/solid waste fees and that the property's homestead deduction would need to be addressed.
• Assessment appeals calendar:
  • Pages 1-18 were accepted; one parcel was reduced because 2026 pictometry showed the building gone and the permit-built structure was never completed.
  • Pages 19-158 were approved with exceptions. Items tabled included reductions based on the 5% increase rule and a large income-based reduction lacking sufficient notes. Board members also questioned why some comparison-based reductions showed no reasoning.
  • Pages 159-211 included hearing-officer appeals. Attorney Josh Schleake of Ice Miller asked the board to table five transmission-related parcels because of ongoing conversations with the assessor's office and Metropolitan Development Commission and lack of notice; the board agreed. The board denied Peter Boa's appeal after about 90 days had passed without the appraisal he had been told to obtain.
  • Exemption pages 258-278 included Kenneth Alexander's request; the board denied it after the case had been continued twice and appeared a third time.
• Other business (Crystal House, Affordable Concepts, CIB): Staff noted Crystal House had exemption applications for 2025 and 2026. The board tabled the Affordable Concepts parcel (7015408) by motion. On the Capital Improvement Board (CIB) matter, staff said a 136 exemption application had been filed seeking a 49% exemption, but the CIB has its own statute exempting property it owns or uses from taxation and special assessments; the preparer had cited a repealed statute. Staff said they would place the application on next month's agenda for denial and administratively treat the property as 100% exempt.

Key Outcomes

• Previous month's minutes approved unanimously.
• Mother Loves Garden: all five requested parcels granted exemption by voice vote.
• Zanarelli homestead deduction reinstated by a 3-1 vote.
• Indianapolis Buddhist Community: exemption granted for 2026 assessment year, payable 2027.
• Assessment calendar: pages 1-18 accepted; pages 19-158 accepted with specified exceptions; five transmission parcels tabled; Peter Boa appeal denied; pages 159-211 accepted; withdrawal pages 212-257 accepted; Kenneth Alexander exemption denied; remaining exemption recommendations accepted; Affordable Concepts parcel tabled.
• CIB: board to deny the 136 application next month and treat the property as exempt under the CIB statute.
• Next meeting was scheduled for October 23, 2026.