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Board approves Cornerstone Lutheran Church parsonage exemption beginning 2026
Summary
Counsel for Cornerstone Lutheran Church asked the board to grant a 100% exemption on a parsonage gifted to the church beginning Jan. 1, 2026; the board approved the request after staff confirmed statutory requirements were met.
Attorney Scott Frizzell represented Cornerstone Lutheran Church and asked the board to grant a 100% exemption for a parsonage donated to the church in October 2025, citing Indiana Code provisions for church-owned parsonages. "We filed under Indiana code 61.11021 and be requesting 100% exemption beginning with the 01/01/2026 exemption," Frizzell stated in the hearing.
Staff confirmed that the parcel is owned by the church and that the required affidavit of use was attached to the application; although the church is located in Hamilton County the board felt the application should come before it for a decision. The board voted to approve the exemption effective Jan. 1, 2026 and instructed staff to record the exemption on the parcel in the county system.
