[{"_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",5973769,"mediaKeyId","5833003-fca6408706ce47024134c889dc3c01b1","parentId",5833003,"title","Board tables several residential appeals and updates downtown parking valuations reduced during COVID","audioSeconds",213,"startMs",2291000,"endMs",2504000,"viewUrl","/Search/View?dp=1&key=5833003-fca6408706ce47024134c889dc3c01b1&start=2291&end=2504","thumbnailUrl","https://assets.pipeline.soar.com/5833003-fca6408706ce47024134c889dc3c01b1/thumbnail_2291000.jpg","articleUrl","/articles/5973769/Indianapolis-City/Marion-County/Indiana/Board-tables-several-residential-appeals-and-updates-downtown-parking-valuations-reduced-during-COVID","mediaUrl","https://secure.pipeline.soar.com/5973769-1c813b90f0af5708b47f8b2f2b5a47d2/orig.mp4?Expires=1770953860&Signature=fB6ioNgc6kxe7Ro2YH8ot2Seo8JYuHy4UgxjVHfqJxjFpic3YDWhgFqFZyzxdNDDp5AYM-wUiU-HCWMOIF7NkEDer4r37uoj2lUuie89CNgpM7aUL4rRebjJvTwsxw4wbDumj0gxbrghiFY6Uw7FPtN2G9o48ysTc9O2YtrM~6nSjLN~B8ovALr6wjHf-fRbKrmwr6GHZqKFEBwxvm7Ub6zwfnPKrMnD3dIA1coz4DFRaTARyfOWfeIS3717PDT0zJ9uuZxNg5PGb7dlzcSupj4hn4bslW-nGzC8-H1UlF8TOKGYBuFWEO6-ksw-GtDx~V~V9o7Wei0u4C~YWvF-qg__&Key-Pair-Id=KUT5TJCACFTXG","author","City Council of Indianapolis, IN","date","2025-09-26T00:00:00Z","article","At its Sept. 26 meeting the Property Tax Assessment Board of Appeals tabled a group of residential appeals that staff said require recalculation and discussed adjustments to downtown parking‑facility valuations that had been reduced during the COVID years.
Staff told the board that values for a series of residential parcels (including MLK Homes and related residential appeals spread through the agenda) were submitted with values that staff now believe were calculated too low; staff said it had received additional information and will recompute values before bringing those parcels back to the board.
On downtown parking, staff explained the office assesses certain parking garages and lots on a per‑space basis. For one large garage reviewed at the hearing staff said the parcel holds about 1,282 spaces and that the assessed value was reduced for 2020–2021 because of pandemic‑era declines in demand; values have been increased in subsequent years as usage recovered. Staff described working up per‑space values and noted that the office applies a separate treatment for garages and lots downtown.
Board members voted to table the residential appeals that staff flagged and to approve a set of agenda pages containing assessments the board considered ready to act on (the board approved pages covering parcels listed on pages 21–161 and other ranges as recorded in the hearing). Staff said it will supply recalculated residential values to the board and attorney for review before the next meeting.
The discussion provides an example of the assessor’s office adjusting methodology year‑to‑year to reflect real‑world usage changes during and after the pandemic and demonstrates the board’s practice of tabling items when staff needs to rework valuations.","mediaType","Video","parentTitle","City Council of Indianapolis, IN - Property Tax Assessment Board of Appeals","oneSentenceSummary","The board tabled several residential appeals to allow staff to recalculate values and discussed restoring pre‑COVID valuations for downtown parking garages, including a per‑space valuation and an example garage with about 1,282 spaces.","taxTitle","Indianapolis City, Marion County, Indiana","taxId",3627,"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},5973775,"Board grants 2024 exemption to Wesleyan congregation but owner still liable for earlier taxes",722,1017000,1739000,"/Search/View?dp=1&key=5833003-fca6408706ce47024134c889dc3c01b1&start=1017&end=1739","https://assets.pipeline.soar.com/5833003-fca6408706ce47024134c889dc3c01b1/thumbnail_1017000.jpg","/articles/5973775/Indianapolis-City/Marion-County/Indiana/Board-grants-2024-exemption-to-Wesleyan-congregation-but-owner-still-liable-for-earlier-taxes","https://secure.pipeline.soar.com/5973775-c7851d9be3023c9758637c3dda9c2f5e/orig.mp4?Expires=1770953860&Signature=MWW-2UBAU2fs4I1Ns7xE5BlKf49VDko0lqN5UUwXpaICrfI-HxXk0BD3ulXk53SUL4TqVncZJY6kZo5c3exg8MbJtSW9-3Og-5W3Onrf8ublMInJVaTeU095n5Ax6qvcwGT9Lzqgv6LNflwGVnzcWgsnG2CSyY~-otcEPFhQ353w7972rvnUKvGwiqxNMwPgYHXllZ0aBH8fSyaIhiU8x1hff-PiBPnn4dRDFyO4Szhr5b-hr2EMkwjW1E89pHe0mXHlEB57cb2mcBEugwM3oQZI-xPSVC~NCDbJGR0IgPtcbf-1V5cRIb4HDeqH7h9rCy9UagF1x9sBDnq2zupPlw__&Key-Pair-Id=KUT5TJCACFTXG","The Property Tax Assessment Board of Appeals voted on Sept. 26 to grant a 2024 property‑tax exemption application for a Wesleyan congregation that owns a building on West 15th Street, while making clear the owner remains responsible for unpaid prior‑year taxes that led to the parcel being placed in tax sale.
Pastor Noah, who identified himself as a bivocational pastor and university instructor, told the board he and his family bought the property in October 2023 and did not realize an exemption application needed to be filed earlier. “We are not making anything,” Pastor Noah said of the congregation’s finances, adding that the group meets weekly and is relying on personal income to renovate the building.
Staff and board members reviewed the tax history and explained that, under county practice, a property owner generally must hold title on Jan. 1 of a tax year to be eligible for that year’s exemption. Because the pastor’s purchase occurred after Jan. 1, 2023, staff said the board could consider only the 2024 exemption application that was before it.
Board member Brian Barton moved to grant the 2024 exemption application. The motion was seconded and approved on a voice vote.
Staff told the pastor that approving the 2024 exemption will not eliminate taxes already due for 2023; staff estimated that the owner still owed roughly $2,000–$3,000 for the 2023 tax bill with penalties, but advised the owner to obtain the auditor/treasurer’s exact payoff amount. Staff also advised the owner to contact the closing/title company to confirm whether any closing credits had been provided at purchase to cover a future tax bill.
The board’s action relieves the parcel of the 2024 tax obligation covered by the application but does not resolve the outstanding 2023 liability or the tax‑sale status; staff said the auditor/treasurer can supply exact figures and payoff instructions.","The board approved a 2024 tax exemption application for a Wesleyan congregation’s property but clarified the owner remains responsible for unpaid 2023 taxes associated with a tax sale; staff urged the owner to consult the closing/title company to determine whether closing proceeds covered the earlier tax liability.",{"_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},5973778,"Board grants multi‑year exemption for future church site, warns building must start by 2027",830,167000,997000,"/Search/View?dp=1&key=5833003-fca6408706ce47024134c889dc3c01b1&start=167&end=997","https://assets.pipeline.soar.com/5833003-fca6408706ce47024134c889dc3c01b1/thumbnail_167000.jpg","/articles/5973778/Indianapolis-City/Marion-County/Indiana/Board-grants-multiyear-exemption-for-future-church-site-warns-building-must-start-by-2027","https://secure.pipeline.soar.com/5973778-3e4dec075d51e7d29cd3b5b9992a935a/orig.mp4?Expires=1770953860&Signature=ALAjiie5zQ~uSgBd7YMvRUEAbYSOcbjSfRlf~NEvNIMJhxcB86K4YGu8cANVGVBPga-MZx293Hpa9l8XfTCMoJLb1EeBrnAMUiD0BHzuRAIh07H1gIEgRh0Pq42CRn1EXERlS-FAJrgc1QpbG0aiYBtyvYss7ncesGEtIR62h2oXcetC-wri8nFxuwYV0lBwk5K54jNhSQhGby0XGHhAQ5lHlpEMdPEPZbAvTGMpaJFFOKTkTeJeYl9bUqFlx7oavy-0VP3pBlSXN~GPtr~cnAusu1PJP9N1FuAho8ekX-VV7779KG1tOMz8gXiOGbDvfTydmdx7UlKfDhZeQvDPew__&Key-Pair-Id=KUT5TJCACFTXG","The Property Tax Assessment Board of Appeals on Sept. 26 approved tax exemptions linked to a vacant lot owned by a congregation described in the record as a future church building site, after hearing from a representative who said the congregation is working to consolidate funds and resume construction.
Board President Steve Atramain presided over the hearing. Staff described the parcel as a future building site that had been vacant while the congregation dealt with a contractor who “stole funds,” and recommended approval of the 2026 exemption while raising questions about earlier years.
The applicant said the congregation has been unable to complete construction after the contractor left and that they are “fighting for the time to pay.” The representative asked the board to excuse late filings and allow the exemptions while the congregation raises money to consolidate debt and restart work on the project. The applicant also said the group currently worships at 3430 West 16th Street.
Board members discussed the statutory practice that future building‑site exemptions are time‑limited, noting in the hearing that the county’s practice gives a four‑year window for a future building‑site exemption. Board members and staff repeatedly cautioned that the four‑year clock runs from the first year the exemption is granted; if the owners do not show substantial construction by the end of the allowance period the property becomes taxable for the missed years.
After discussion, a motion to approve the exemption years described in the applicant’s filings — and to accept staff’s recommendation for 2026 — was moved and seconded and carried on a voice vote. Board members stated they would notify the owners that they must either begin construction by the deadline the board identified (the end of 2027 under the schedule discussed at the hearing) or expect to owe taxes for the years in question.
Staff noted the applicant had paid to remove the property from a tax sale and described annual tax amounts and penalties in general terms during the hearing. Staff also said that if the board granted exemptions for years already paid, the owners could be eligible for a refund on amounts the county had collected, and that staff would follow up about the exact refund figure.
The board indicated staff will send the owners a notice in 2027 asking for documentation of construction progress, and that if the parcel remains a vacant future building site without required proof the exemption status will be revisited.","The Property Tax Assessment Board of Appeals approved a late application for a vacant lot listed as a future church building site, granting exemptions for several past years and approving 2026 as recommended by staff, but warned the owners that construction must begin by 2027 or taxes will be owed.","actionData","errors"]

Article not found

Board tables several residential appeals and updates downtown parking valuations reduced during COVID

Board grants 2024 exemption to Wesleyan congregation but owner still liable for earlier taxes

Board grants multi‑year exemption for future church site, warns building must start by 2027