The Terre Haute City Council on June 5 completed an annual review of CF-1 tax-abatement compliance forms covering multiple companies granted abatements over the past decade, finding most in substantial compliance but calling a hearing after determining CHI Overhead Doors’ submission was not in substantial compliance.

Council President Nation convened the special meeting at 5:30 p.m. and asked staff to summarize the filings. City staff told the council the CF-1s show a range of employee and payroll results compared with the original abatement estimates and that some companies filed late. Michelle (City Clerk) led the summaries and noted for several filings that actual employee counts were lower than estimates while salaries often were higher than originally planned.

Why it matters: CF-1 reviews are the council’s routine compliance check on whether tax-abatement recipients meet employment and payroll conditions tied to local abatements. A finding of “not in substantial compliance” does not rescind an abatement but triggers a hearing that can lead to further action including denial of continued abatement.

What the council did: For most CF-1 forms reviewed the council voted to find the filings in “substantial compliance.” Those approvals were routine and recorded with motions, seconds and the unanimous “ayes” that appear repeatedly in the record. For CHI Overhead Doors (resolution 11-20-21), council members flagged a large discrepancy between the company’s estimated employees and the number reported on the CF-1. Councilperson Bowen moved, and Councilperson Chalos seconded, a motion to find the CHI CF-1 “not in substantial compliance.” The motion passed. The council then set a compliance hearing for CHI Overhead Doors on July 10 at 5:45 p.m.

Votes at a glance (items reviewed June 5):
- Resolution 5-20-17 — CF-1 found in substantial compliance (motion moved and seconded; unanimous voice vote).
- Resolution 9-20-23 — CF-1 found in substantial compliance (motion moved and seconded; unanimous voice vote).
- Resolution 10-20-23 — CF-1 found in substantial compliance (motion moved and seconded; unanimous voice vote).
- Resolution 11-20-21 (CHI Overhead Doors) — CF-1 found NOT in substantial compliance; hearing set for July 10 at 5:45 p.m. (moved by Councilperson Bowen; second by Councilperson Chalos).
- Resolution 10-20-18 (Enget) — CF-1 found in substantial compliance.
- Resolutions 2-20-18 and 3-20-18 (companions) — each CF-1 found in substantial compliance.
- Resolutions 7-20-21 and 8-20-21 (companions) — each CF-1 found in substantial compliance.
- Resolution 12-20-15 (Fox Hotel Partners) — CF-1 found in substantial compliance.
- Gartland Foundry (resolution 2-20-15) — CF-1 found in substantial compliance.
- GATX Corp. (resolutions 16-20-24 and 17-20-24 companions) — CF-1s found in substantial compliance.
- Resolution 10-20-20 (Gavina/Jovina Gavina) — CF-1 found in substantial compliance.
- Highland Retina (resolutions 8-20-20 and companion 9-20-20) — CF-1s found in substantial compliance.
- Historic Walnut Square (resolution 3-20-20) — CF-1 found in substantial compliance; staff noted a scrivener’s error on a form.
- Hydrite Chemical (resolutions 2-20-22 and 3-20-22) — CF-1s found in substantial compliance.
- KGB/KJB Holdings (resolutions 11-20-20 and 12-20-20) — CF-1s found in substantial compliance.
- Miller Parrot Lofts (resolution 17-20-17) — CF-1 found in substantial compliance.
- Revolution Materials LLC (resolutions 5-20-15 and 35-20-17) — CF-1s found in substantial compliance.
- Warren Village (resolutions 14-20-16 and 13-20-12) — CF-1s found in substantial compliance; council noted one has expired and will not need to file next year.
- Harrison Manufacturing (resolution 27-20-15) and Well Tower (resolution 22-20-12) — staff noted the city did not receive CF-1 forms this year; council took no action and will not require filings next year if the abatement has expired and no benefit continues.

Council direction and next steps: The CHI Overhead Doors CF-1 will be subject to a compliance hearing on July 10 at 5:45 p.m.; that hearing will determine whether the abatement is continued or denied. For other filings the council recorded findings of substantial compliance and no immediate follow-up was scheduled. Staff reminded the council that a finding of not in substantial compliance does not itself rescind an abatement; a hearing is required.

Quotes: City Clerk Michelle summarized the filings early in the meeting, noting how late submissions complicated staff review, and warned councils that “if you find them not in substantial compliance, it does not rescind the abatement; you would call them in for a hearing.” Councilperson Bowen moved the CHI motion; Councilperson Chalos seconded the motion to schedule the July 10 hearing.

Ending: The council completed the special CF-1 review in about an hour and a half and adjourned the special meeting portion; the regular council meeting followed. The CHI hearing notice and all CF-1 summaries were recorded in the council packet and will be included in the July meeting materials.