Indiana Review Board Finds Taxpayer Didn’t Establish Property’s Relative Uses for Exempt Versus Non-Exempt Purposes

The Indiana Board of Tax Review (BTR) May 15 affirmed the Boone County Property Tax Board of Appeals’ assessment finding Taxpayer failed to prove its property qualified for the property tax exemption. Taxpayer, an Indiana non-profit organization, provided educational tennis programs to youth and allowed schools to use tennis courts for practice throughout the year without requiring membership. Taxpayer sought an educational exemption from personal and real property tax. The appeals board denied the request and found the property to be 100 percent taxable. Taxpayer appealed. The BTR found that while some of the use of the property appeared to ...