Board splits on retroactive exemptions for church-owned vacant lots; matter returned next month

Representatives of Universal Church of the First Born Saints asked the Marion County Property Tax Assessment Board of Appeals to make exemptions retroactive for three vacant parcels the church acquired in county surplus sales.

The church representative said the parcels were purchased in 2015 and 2018 and that the congregation had assumed they were tax-exempt; he told the board, “We have 3 empty parcels” and that the church intended to develop the lots into single‑family houses to be rented, in part, to households using Section 8 vouchers.

County staff explained the parcels carry a conditional deed from the surplus sale and that the conditional deed’s requirements must be satisfied before the county will release conditions and recognize an exemption. Staff also noted the statute-like administrative timeline for exemptions tied to “future building site” status: a parcel can receive a temporary exemption for up to four years after acquisition and can qualify for a second four‑year extension only if substantial progress toward development is demonstrated.

A motion to deny the retroactive exemption was made by a board member; another motion to allow the exemption passed at first but the final voice tally in the transcript shows a 2–2 split on the motion, so the board could not reach the required majority and directed the item to return at the next monthly meeting when a full complement of board members is expected. A staff member advised the church representative to contact the Marion County Treasurer’s Office to resolve conditional-deed requirements and to check current tax status.

The transcript records that the parcels had unpaid taxes back to 2022 (in the tax-sale-eligible period) and that the parcels may be in tax-sale or surplus-sale history; the board advised the applicant to bring full Form 136 applications and supporting documents when the item returns.