Owen County panel members approved a series of property tax-exemption applications and reapplications during a meeting, signing off on exemptions for local clubs, churches and nonprofit groups and adopting a partial exemption arrangement for the Indiana South District of the Wesleyan Church.

The panel voted by voice to approve exemptions for the Spencer Conservation Club, which runs youth gun-safety training and Scout camping activities, and for Spencer Masonic Lodge No. 95 (both longtime exempt entities). "I'll make a motion that we approve it," said Board member 3, who moved to approve the conservation club application; the motion was seconded and carried by voice vote.

The Connection (identified in materials as "Connections," including a recently purchased Edwards Building) was discussed as a first-time exemption applicant because the congregation only recently purchased the property. Board members confirmed ownership timing and then approved the group's exemption application.

Faith Baptist Church’s request prompted questions about parcel use and past mobile homes on the property. Board members reviewed aerial imagery and ownership records and confirmed that manufactured homes previously shown were no longer in place and that the church intends to use multiple adjacent lots for parking and church purposes. The panel approved the exemption for the four associated parcels after members confirmed intended church use.

Other approvals included a reapplication described in the record as "Suite Owen" for four adjacent properties (one house on Lane’s Drive had recently been acquired), the Humane Society reapplication, and an additional small parcel adjacent to Church of the Common Salvation. The panel also approved an application from a commercial-to-food-pantry conversion after confirming the pantry’s 501(c)(3) status.

The meeting devoted extended discussion to a more complicated case: the Indiana South District of the Wesleyan Church. Board members said the church previously had exemptions but that one building on the lot appeared to be used as a rental. Because the front dwelling receives rental income while a back building is used as a parsonage/small-group space, a board member proposed a partial exemption. "I would do 25% of the lot land would be exempt. 75% would be where the rental property sits," said Board member 1, proposing to exempt the back building and a quarter of the land while treating the rental unit as taxable. The panel moved, seconded and approved that partial exemption by voice vote; the motion carried.

Board members noted that if a property’s use changes after approval—such as trailers being reoccupied or a parcel switching to rental use—the county will treat that as a change of use and the exemption will be revoked and the owner required to refile.

The panel closed this portion of the meeting and agreed to schedule a follow-up session for remaining items.

Votes at a glance: Spencer Conservation Club — approved (voice); Spencer Masonic Lodge No. 95 — approved (voice); The Connection/Edwards Building — approved (voice); Faith Baptist Church (four parcels) — approved (voice); "Suite Owen" reapplication (four properties) — approved (voice); Humane Society reapplication — approved (voice); Church of the Common Salvation (additional parcel) — approved (voice); Q'not food pantry (commercial conversion) — approved (voice); Indiana South District of the Wesleyan Church — partial exemption approved (back building and 25% land exempt; front rental house taxable).