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ABC of Indiana Apprenticeship Trust presents vocational training program in hearing on tax exemption
Summary
ABC of Indiana Apprenticeship Trust told the county appeals board it is a Department of Labor‑certified nonprofit apprenticeship training program offering four‑year electrical, HVAC and carpentry programs (with Vincennes University partnership for an associate degree); the board heard testimony and will issue a later written decision.
Representatives of ABC of Indiana Apprenticeship Trust appeared before the Elkhart County Property Tax Assessment Board of Appeals on Aug. 19, 2025, to request exemption for two parcels and associated personal property used for training apprentices in construction trades.
Anne Beets, apprenticeship coordinator at the Elkhart facility, told the board ABC of Indiana is a Department of Labor–certified training program offering four‑year programs in electrical, HVAC and carpentry. Students attend one night a week while completing on‑the‑job learning hours with employer partners and may earn an associate’s degree through a partnership with Vincennes University; the program follows NCCER construction curriculum and maintains periodic audits for accreditation. Beets said on‑site space includes classroom‑sized rooms converted from office areas and a warehouse‑style open area used for hands‑on lab work; materials built during labs are typically dismantled and reused in later lessons.
Why it matters: property used primarily for nonprofit vocational training may qualify for tax exemption; the board will consider whether the training use and nonprofit status meet statutory exemption criteria under Indiana law.
No ruling at meeting: the board accepted sworn testimony and documentary materials and deferred a decision pending review; Beets said the organization is a 501(c)(3) and that tuition revenue is reinvested into training facilities and supplies. The board advised petitioners they will receive a written determination by mail and may appeal to the Indiana Board of Tax Review.
