Warrick County board denies multiple assessment appeals, grants farm exemption and reinstates homestead

The Warrick County Board of Tax Appeals heard more than a dozen property-assessment appeals on Dec. 16, 2025, and issued a mix of rulings: it approved a 15-acre agricultural exemption, denied multiple appeals for insufficient evidence, tabled at least one case pending a site visit and paperwork, and reinstated a homestead deduction after live testimony.

Many petitioners told the board they believe recent reassessments overstate their properties’ market value. Terry Philopy, the owner of 102 West Locust, told the board his homestead exemption had been removed after the auditor received information suggesting he did not live at the property. “102 West Locust is my legal address — I receive my mail there and I’m in and out every single day,” Philopy said. After discussion, the board moved to reinstate his homestead deduction for that address and instructed staff on next steps for any factual corrections to building square footage.

The board voted to grant an agricultural classification for a 15-acre parcel that petitioners said had been purchased and maintained as farm ground for decades. The petitioner argued the assessor’s office had reclassified portions of a long-held farm as residential (91 RR) despite maps and FSA/USDA records showing non-tillable and forested acreage. After staff reviewed documents and the…