County board approves mixed exemptions, cuts and tables in nonprofit tax hearings

The Property and Development Appeals Board on Oct. 24 approved multiple property tax exemptions for nonprofit operators, set a reduced assessed value for a downtown office building owned by Community Action of Greater Indianapolis and tabled a residential training-center exemption for a site visit.

The board approved a late-filed exemption for Steps of Life Ministries at 3 bedrooms on an otherwise residential lot, granted a partial exemption to a small animal-rescue and food-pantry operator, and approved an exemption for Better Way Outreach after staff confirmed required paperwork was complete. The board also approved a limited exemption and accepted an adjusted assessed value for Community Action’s 10‑story building at 3266 N. Meridian Ave., after hearing testimony about building condition, occupancy and renovation plans.

Why it matters: the votes will affect how much property tax revenue the county collects and which nonprofit uses receive relief. Board members and staff weighed program activity at each site (shelter beds, food‑pantry frequency, training classes, leased nonprofit space), whether properties were occupied and used for charitable purposes on Jan. 1, and physical obsolescence (including an unused, condemned parking garage) when deciding exemptions and assessed values.

Steps of Life Ministries — late filing approved The board heard from Rufus Brown, who identified himself as representing Steps of Life Ministries Incorporated and described a residential reentry program operating since 2013. Brown said the program houses up to six men in a three‑bedroom house two blocks east of Community Hospital East, charges $150 per week in rent and relies on donations and work by residents. He said he had recently transferred the property into his name (April 19, 2023) and learned of the exemption application process only in the closing process.

After discussion about timing and eligibility, the board voted to accept the late filing for the 2025 application (payable 2026). Brown told the board, “All we do is we help men who have substance abuse problems turn their lives around, and we've had a very high success rate.” The board’s approval covers the applicant’s request for 2025 (payable 2026) only; the 2024 filing was not before the board.

Partial exemption for animal-rescue／food pantry operator Robert Johnson (presenting testimony about a property used for an animal rescue, food pantry twice a week and youth outreach) described on‑site kennels for typically four dogs at a time, a small garden program and occasional training connections with Ivy Tech. Staff and board members questioned the degree to which the property was used for exempt purposes (how many rooms were used for shelter, how often classes occurred). The board approved an exemption for the applicant but withheld homestead benefits and directed staff to follow up on use and billing for past homestead credits where appropriate. Johnson said the program runs a food pantry “twice a week” and that the rescue houses about “3 or 4” regular pantry families.

Community Action of Greater Indianapolis (KG) — exemption and assessed-value actions Paul Jones, representing Community Action of Greater Indianapolis, testified that KG acquired a 10‑story office building at 3266 N. Meridian in October 2024 for use as nonprofit headquarters and space for partner nonprofits. Jones said KG occupies about 38,000 of the building’s roughly 104,000 square feet, leases additional space to nonprofit tenants (including an educational tenant and a pregnancy center) and does not seek exemption for a private doctor’s 5,300 sq. ft. tenancy. On its application KG requested a very large exemption (roughly 95.78% of the parcel) for tax year 2025 payable 2026.

Staff recommended a much smaller exemption allocation limited to office floors used by nonprofit tenants (staff initially estimated about 40% of the office building). Staff and KG representatives disagreed about the usable square footage (KG included the ninth‑floor health hub and basement activity). Staff also reported the parking garage is blocked and not in use; assessors applied large obsolescence factors to it. Property manager Edwin Loaddison told the board that rents are being used for ongoing maintenance and that the building requires significant repairs, including elevators and electrical upgrades.

After discussion about usable space, condition and public use, the board voted to grant a 15% exemption for the property (a figure the applicant had not requested and that is lower than staff’s later 48–50% negotiation point). On assessment the applicant argued for a distressed value of $800,000 for the building and adjacent parcel; staff’s office‑by‑office calculation proposed a lower exemption and a higher value. The board voted first to accept staff’s recommendation on assessed value for the office parcel and then, by separate motion, approved the owner’s requested combined assessed value of $800,000 for the two parcels (office building plus adjacent lot) as the board’s final action on the assessment appeal. KG provided plans and cost estimates for demolition of the condemned garage (quotes in the record ranged from about $308,000 to more than $1 million) and a timeline to complete critical HVAC and elevator repairs within about a year.

Kenneth Alexander (3349 College) — hearing tabled for site visit Kenneth Alexander, who told the board he owns 3349 College and is converting a five‑bedroom former boarding house into a technical‑training skills center, requested an exemption. Staff reported uncertainty about how often classes are held at the property, whether instruction is offered on‑site or only online, and whether overnight housing or short‑term veteran housing is provided by the current lessee. The board voted to table the application and asked staff to perform an on‑site inspection and return next month with findings.

Better Way Outreach and Shepherd Community Arlene Richardson testified that Better Way Outreach occupies a former Family Video building and that paperwork for the 2026 exemption had been filed late due to a property management communication problem. Staff confirmed the required documentation was now on file; the board approved the 2025 (payable 2026) exemption request. Dennis Westlake of Shepherd Community described the nonprofit’s long history and the organization’s recent acquisition of a house to rehabilitate for a first‑time homebuyer program; staff confirmed the ownership transfer had been executed Dec. 30, 2024, though not recorded until February, and the board approved the exemption application.

What the board directed and next steps Board members directed staff to follow up on homestead credits and possible billing for prior years where a property’s use did not support previously claimed homestead status. The board asked staff to inspect the 3349 College property before the next monthly meeting and to coordinate site visits where speakers indicated classes would be held.

Votes at a glance - Steps of Life Ministries (Rufus Brown): late filing for 2025 (pay 2026) — approved. - Robert Johnson / animal rescue & food pantry: exemption approved; homestead not granted and staff follow‑up directed. - Community Action of Greater Indianapolis (3266 N. Meridian): exemption granted (15%); board accepted a combined assessed‑value adjustment of $800,000 for the building and adjacent parcel after first accepting staff’s parcel recommendation. - Kenneth Alexander (3349 College): decision tabled for site inspection next month. - Better Way Outreach (Family Video property): exemption approved for 2025 (payable 2026) after documentation submitted. - Shepherd Community: exemption approved (ownership executed Dec. 30, 2024; recorded later).

The board set several appeals for further review and authorized staff to return with inspection reports and follow‑up billing information where prior homestead or exemption claims may require adjustment. The next board meeting is scheduled per the posted calendar; staff said they would coordinate on-site visits and provide updated materials ahead of the next hearing.

Ending Board members and staff repeatedly noted that exemption eligibility turns on use of the property on Jan. 1 and that ownership, occupancy and demonstrated charitable use (regular programming, on‑site services, or formal leases to other nonprofits) were central to their decisions. Several applicants were invited to return with clearer schedules or to coordinate inspections so staff and the board could confirm on‑site activities before acting on additional requests.