Daviess County tax board approves exemptions for Westgate academy and land bank, clears several church properties

The Daviess County Property Tax Assessment Board of Appeals approved several tax-exemption requests and housekeeping items during its April 28 annual meeting.

A representative for the Westgate entity asked the board to correct what he described as a clerical error and confirm the Westgate Academy Building's exempt status. The representative said the academy is operated by the Westgate Crane Authority as a government instrumentality and is used primarily for economic-development training. "It's a $9,000,000 facility and so it costs a lot to maintain that facility," the Westgate representative told the board, noting operating costs and a budget shortfall covered in part by state funds.

Board members raised questions about whether leased commercial activity on-site would affect exemption status. The Westgate representative and staff explained rents have been used to maintain the facility and any future profits would be reinvested into redevelopment projects for the tech park. After discussion, a motion to grant the exemption for the Academy Building passed by voice vote.

Separately, the board considered a request from the Indiana Uplands Regional Land Bank for temporary exemptions on properties the land bank acquires while performing environmental study and rehabilitation. A land-bank official said the organization's goal is to take dilapidated properties off the tax rolls temporarily, restore them, and return them to productive use. The board approved the motion to allow temporary exemptions for properties held by the land bank while remediation and turnaround work is underway.

The board also considered several other exemption items on the agenda. It voted to continue or grant exemptions for a previously exempt entity (20 21 Properties LLC), a newly built nonprofit facility (the Ketchum Memorial Center), and a church property listed as Christiana Nissi, finding the uses consistent with exempt purposes.

One rental-property matter drew extended discussion. Staff reported a rental building leased to Twin Rivers Career and Technical Education Area had been recorded as exempt in the past but appears to be a market lease; the assessor's office recommended removing exemption status and taxing the property. Board members said they wanted the owner, who was not present, to have an opportunity to explain lease terms and any extenuating facts. The board voted to table that item and ask the owner to appear at a later meeting.

The board did not identify specific vote tallies by name in the record; motions on the items above were decided by voice vote and recorded as carried.

The board scheduled follow-up steps and asked county staff to send notices to property owners where additional information or hearings are needed. The meeting then moved to public comment.