[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6466373,"mediaKeyId","5824353-e53ca5282ca949a1a5b2b30a24bee27b","parentId",5824353,"title","Board approves assorted reductions and exemptions, denies Goshen Theatre exemption, tables River Queen follow-up","audioSeconds",361,"startMs",1969000,"endMs",2330000,"viewUrl","/Search/View?dp=1&key=5824353-e53ca5282ca949a1a5b2b30a24bee27b&start=1969&end=2330","thumbnailUrl","https://assets.pipeline.soar.com/5824353-e53ca5282ca949a1a5b2b30a24bee27b/thumbnail_1969000.jpg","articleUrl","/articles/6466373/Elkhart-County/Indiana/Board-approves-assorted-reductions-and-exemptions-denies-Goshen-Theatre-exemption-tables-River-Queen-follow-up","mediaUrl","https://secure.pipeline.soar.com/6466373-be6bcc99e80c247ba4b513150d080786/orig.mp4?Expires=1774877974&Signature=ib4Ak-rF15RXR43yR2wjX29T022dwgSPZ5UAxd2c4tXoVeOqKpgIZmd~gRAO8x9zMnL4NbM2jjQGC6wu76BEEXgCZNXPVzDrEiZUs~3A55-q98vbe5EZp8u7~BvqI56xV70NKtqiICRzlpFIM7JiO3gvZMckUew3SwU-taBrU6n2kI7KQd5Gxm-7bTwNT1l6ErKuVV1KTMC4TUYA5Wb0ol16U5LlLZsbJuk~8EZyzIqWEEoNUgonXebWEZWUxC8W2SfWFg8Z4PgNvKHvDr7y-WPnjzJ7D7cTdN~4ne5sQu~JdpVzWqle~jjLDuVdpzQO1seLazjsPClNabJqdWdpmg__&Key-Pair-Id=KUT5TJCACFTXG","author","Elkhart County","date","2025-09-24T12:47:27.573Z","article","The Elkhart County Property Tax Assessment Board of Appeals took a series of shorter votes on Sept. 23, 2025, approving several corrections and nonprofit exemptions and denying at least one exemption request.

The assessor reported a reduction offer on the Siegmund petition (Elkhart Township 2024 appeal) derived from sales analysis: the assessor's reconciled market value was $365,000 (down from the original assessment of $372,700). The board voted to accept the reduction. A separate parcel received a small data correction that lowered the assessed value from $498,900 to $493,200 after plumbing fixture and specialty‑plumbing counts were corrected; the board accepted the data correction.

On exemptions, the board heard attorney guidance and then acted on multiple applications. The Goshen Theatre, though owned by an exempt organization, was found by the assessor's attorney to be leased to other users with no substantial steps toward theater use; the board voted to deny exemption for the theater. In contrast, a nonprofit that manages feral‑cat trapping, neutering and release (identified in the record as \"Catsnip\") was found to provide a public benefit; after discussion the board approved the exemption (the vote was recorded with one member opposing).

The board also accepted a late filing from Elkhart Community Church for a business personal property exemption for equipment located at rented space on West Franklin Street; the board routinely treats late church filings permissively and approved the exemption. The city of Elkhart's redevelopment purchase of a plaza was presented; the board voted to grant an exemption for the redevelopment property on the basis of government ownership for redevelopment purposes, noting the exemption would not automatically survive if the property converts to private use.

The board granted exemptions for four parcels owned by Acres Inc., a land‑conservation nonprofit that operates hiking trails and holds property in perpetuity for conservation; the board noted prior approvals for the organization and that the organization's bylaws limit private profit on disposition. By contrast, the historic Elkhart River Queen's exemption application was not decided at the meeting; the board asked staff to schedule a follow-up and requested additional documentation about whether operations or boat excursions generate profit that would affect eligibility.

Praisers Ministries filed for exemptions on two properties (including a parsonage and an office). The board accepted the documentation and voted in favor of exemption for their properties.

Votes at a glance

- Siegmund petition (Elkhart Township 2024): assessor offered reconciled value $365,000. Motion to accept reduction: approved.
- Data correction (Wedge parcel): corrected assessed value $493,200 from $498,900. Motion to accept correction: approved.
- Goshen Theatre exemption: denied by board following attorney guidance that leased uses are not supporting theater exemption.
- \"Catsnip\" (feral-cat nonprofit): exemption approved (majority carries; one dissent recorded).
- Elkhart Community Church (business personal property, 418 W. Franklin St.): late filing accepted and exemption approved.
- City redevelopment property (former Pere Moran/plaza area): exemption approved for government redevelopment use; board noted taxation would apply if property conveys to private use.
- Acres Inc. parcels (conservation): exemptions approved (consistent with previous approvals).
- Historic Elkhart River Queen: decision deferred; staff to schedule return with additional documentation.
- Praisers Ministries properties: exemption approved.

Several of these dispositions were brief and handled via motions and voice votes. The board will mail written decisions and any needed follow‑up requests.","mediaType","Video","parentTitle","Elkhart County Live Meeting","oneSentenceSummary","At its Sept. 23, 2025 hearing, the Elkhart County Property Tax Assessment Board of Appeals approved several assessor reductions and nonprofit exemptions, denied the Goshen Theatre exemption application and deferred the River Queen question pending further documentation.","taxTitle","Elkhart County, Indiana","taxId",5801,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6466378,"Board declines to lower assessments for four Patel‑owned hotels after reviewing county income model and petitioner appraisal",1343,2471000,3814000,"/Search/View?dp=1&key=5824353-e53ca5282ca949a1a5b2b30a24bee27b&start=2471&end=3814","https://assets.pipeline.soar.com/5824353-e53ca5282ca949a1a5b2b30a24bee27b/thumbnail_2471000.jpg","/articles/6466378/Elkhart-County/Indiana/Board-declines-to-lower-assessments-for-four-Patelowned-hotels-after-reviewing-county-income-model-and-petitioner-appraisal","https://secure.pipeline.soar.com/6466378-89e2655e65c29ca553dc1c8e580207c7/orig.mp4?Expires=1774877974&Signature=dSkvIsEaKfE56h1UHgQTkXgvm5Qm9ol9WZgSE7HXamNp0jrDBMfaP4VCyol4uGrLetxVm9dBXiOv1BdNO9ApC9fkopqYyHEsiSkptHF8j-pt02veMAQBaJPdr20VXEvgADWUzra~YNqcngoG6yu5yinMO0CnjPRDZdyUf2Mxbvrs81WmlafMJtvzLdeCYB~ukyO0ub8rQTIJAr7I4IUKGLs5-3j6jcjPk8d-SJkieR1ZIvf7nELiqnQt8Oa2MiMZLXfvhgGKKxnA0Muy96FTkZwxvcprsbK3Q~JDVey8~eMNJUYqPYbAe1IHNhaAh2bZdLe1yOy6yaWqhzSSknPblw__&Key-Pair-Id=KUT5TJCACFTXG","The Elkhart County Property Tax Assessment Board of Appeals heard consolidated appeals from Norman Patel on Sept. 23, 2025 for four hotel properties and denied requests to lower the 2025 assessments after reviewing both the petitioner's market valuations and the county's income-based valuation model.

Patel told the board he commissioned market‑valuation reports and appraisals and emphasized that rising assessed values and higher interest rates made it difficult to maintain the properties. \"The interest rate is the biggest problem we have,\" Patel said, adding that depreciation and rising tax burdens were straining hotel operations. He provided a short market report packet during the hearing and asked the board to consider lower values.

Tyler Miller and assessor staff described the county's hotel valuation approach: because hotels are income-producing, the assessor uses a revenue-per-available-room (RevPAR) calculation derived from Smith Travel Reports unless the owner supplies three years of confidential income statements. For the 2025 assessments the assessor applied a RevPAR of $52.40, calculated three ways (weighted contributory, average, median) and used the lowest result to derive the values.

The appealed 2025 assessments before the board were: AJ Hospitality — $5,207,100; Jai Shree Krishna — $4,470,700; KJ Hospitality — $4,786,300; NJ Hospitality — $4,418,100. Miller told the board the county had not been provided full income-and-expense statements for these properties and that the petitioner's two‑page market valuation summaries lacked the calculations and income approach the county uses.

At the conclusion of the testimony the board noted that the petitioner's submitted market valuation report itself stated, on its third page, \"based on my research, there is no basis for a tax appeal on the subject property at this time.\" Citing that language, a motion was made to sustain each hotel's assessment. The motion carried; the board indicated that where petitioners supply full confidential income records the assessor will consider an income approach in future reviews.

Votes at a glance

- AJ Hospitality (2025 appeal): county assessed $5,207,100. Motion: sustain assessment. Outcome: approved (no change).
- Jai Shree Krishna (2025 appeal): county assessed $4,470,700. Motion: sustain assessment. Outcome: approved (no change).
- KJ Hospitality (2025 appeal): county assessed $4,786,300. Motion: sustain assessment. Outcome: approved (no change).
- NJ Hospitality (2025 appeal): county assessed $4,418,100. Motion: sustain assessment. Outcome: approved (no change).

The board and assessor reiterated that owners may submit confidential income statements to permit a full income approach; income submissions are treated as confidential under the Indiana assessment process.","The Elkhart County board denied appeals from Norman Patel challenging 2025 hotel assessments for AJ Hospitality, Jai Shree Krishna, KJ Hospitality and NJ Hospitality, saying county income-based valuations (RevPAR model) and the petitioner's own market valuation report provided no basis to reduce assessments.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6466383,"Elkhart County board upholds 2024 assessment for Wilkie property after discussion of neighborhood factor and potential farm use",2125,91000,2216000,"/Search/View?dp=1&key=5824353-e53ca5282ca949a1a5b2b30a24bee27b&start=91&end=2216","https://assets.pipeline.soar.com/5824353-e53ca5282ca949a1a5b2b30a24bee27b/thumbnail_91000.jpg","/articles/6466383/Elkhart-County/Indiana/Elkhart-County-board-upholds-2024-assessment-for-Wilkie-property-after-discussion-of-neighborhood-factor-and-potential-farm-use","https://secure.pipeline.soar.com/6466383-c4abc4df1bf9d89a57a25fcc4e7deafa/orig.mp4?Expires=1774877974&Signature=fVKhTDjFnr0upYvs0FrzCyDkbIVaEUPKYzgo7ofyWMOHNoTAoYhOPrVUGHq63hMrjU6uHmn-4UlLhsy3tXH2mSg9UPjG4osUOx-kcZEd5Sj9wngzGyA0nLmKv8qF4k03RATx5qpBDYk9oI5r2fUQ1FFZeFb-vl6OSZ2qY~FUbhWdp2AlALhWthrtqGMZrmD71tEwe~g96qQIhX5f6~ZZPE3dIKH~a2BSVEme~wmgsc3cslRjc6QMIslOZX18UoeRrtnuuecK1J2oYEkWgriv06HuUpdWcr~MCD691DTpQ~FjVWldzuNqrzmTL50FPyjabeI5Wf2keowr4q6cEc5brg__&Key-Pair-Id=KUT5TJCACFTXG","Steven Wilkie contested the 2024 assessment of $441,600 on his 11.09‑acre parcel in Cleveland Township at an Elkhart County Property Tax Assessment Board of Appeals hearing on Sept. 23, 2025. After hearing testimony from Wilkie and county assessor staff, the three-member board voted to leave the assessment unchanged.

Wilkie told the board he could not reconcile repeated year-over-year increases with inflation and with the fact that he has not made improvements to the property. \"I can't understand how it is that I'm being compared to houses around me for what they sell for,\" Wilkie said, arguing that nearby higher sale prices were inflating his tax value. He also said parts of his land are zoned agricultural A1 and that he intends to use acreage for farming, which he said should affect valuation.

The county's presentation, delivered by Tyler Miller of the assessor's office, described the property and the basis for the assessment. Miller said the parcel includes a roughly 2,200‑square‑foot single‑story ranch, a 950‑square‑foot garage, an unfinished basement and a 48-by-60 accessory building treated as a type‑3 barn. The assessor's exhibits included the 2024 property record card, a comparison of sales used in a reconciliation, and permit and sketch information.

Miller explained that the county uses assessment neighborhoods and annual sales-ratio studies to derive a neighborhood trending factor; for the subject property the board was told the factor is 1.92. \"Sales ratio studies are required by law,\" Miller said, adding that the factor tracks assessment to market transactions inside an assessment neighborhood and can change year to year. He also described an existing 22% depreciation adjustment and a separate 13% abnormal obsolescence entry on the property card that further reduce assessed value.

The assessor also addressed Wilkie's question about agricultural classification. Miller said current parcel coding lists the recorded 11 acres as residential use because no active farming operation had been reported; if the owner begins bona fide agricultural use, a change in use would be reflected on the next assessment date and agricultural land is assessed under separate Indiana rules (by statute and soil influences), typically producing a lower land value than market-rate residential land.

Board members asked clarifying questions about the neighborhood factor, depreciation and the process for changing use. Chair Mike Settles said the board's questions were intended to help draw out testimony useful to the petitioner's claim. After rebuttal and clarifications, a motion was made and seconded to make no change to the assessment. The motion carried by voice vote.

Votes at a glance

- Parcel (appeal packet): petitioner Steven Wilkie; appealed assessment: $441,600 (2024). Motion: no change. Outcome: approved (board voice vote).","The Elkhart County Property Tax Assessment Board of Appeals on Sept. 23, 2025 rejected a petition by Steven Wilkie to lower his 2024 assessment of $441,600 for an 11.09‑acre property, after the county explained neighborhood sales-ratio adjustments, depreciation and how agricultural use would be treated in future assessments.","actionData","errors"]

Article not found

Board approves assorted reductions and exemptions, denies Goshen Theatre exemption, tables River Queen follow-up

Board declines to lower assessments for four Patel‑owned hotels after reviewing county income model and petitioner appraisal

Elkhart County board upholds 2024 assessment for Wilkie property after discussion of neighborhood factor and potential farm use