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Board hears Yellow Creek Reception Center’s claim for religious property tax exemption
Summary
Attorneys and board members described Yellow Creek Reception Center as a nonprofit facility used primarily by Whistler Mennonite Church and similar local Anabaptist congregations; the board took testimony and evidence but did not rule at the hearing.
Attorneys for Yellow Creek Reception Center Inc. told the Elkhart County Property Tax Assessment Board of Appeals on Aug. 19, 2025, that the reception center is a nonprofit corporation operating a reception and meeting facility used primarily for church‑related activities by Whistler Mennonite Church and like congregations, and requested exemption for 2025.
Charlie Zirker, attorney for the reception center, and Ben Martin, chairman of its board, said the facility hosts funerals, receptions, meetings, sewing groups, mission gatherings, hymn sings and occasional worship events. Zirker said the corporation was formed so fees paid by outside congregations and donations for facility maintenance could be kept separate from the Whistler Mennonite Church’s operating funds. He presented a uses worksheet and updated Form 136 documenting the facility’s predominant exempt uses.
Why it matters: the petition frames the property’s use as exclusively religious and therefore eligible under Indiana’s exemption statute; whether a facility primarily serves exempt religious uses can affect county tax rolls and local revenue.
Key points from testimony: Zirker said the center is made available primarily to conservative Mennonite and Anabaptist congregations in the area and that fees charged to users are applied to maintenance and upkeep. He said the Yellow Creek Reception Center Inc. filed for 501(c)(3) status with the IRS (Form 1023 submission pending) and that the articles of incorporation and bylaws designate the church as the ultimate operator; if the corporation dissolves, assets would revert to the church. The board asked whether the facility hosts non‑religious public events; Zirker said generally it does not, and use is limited to church‑related groups.
No ruling at meeting: the board received documentary evidence, heard sworn testimony and adjourned the hearing for later determination. The board did not announce a decision at the session.
