Indiana Tax Review Board Grants Full Parsonage Exemption to Taxpayer Church

The Indiana Board of Tax Review (BTR) has issued a final determination granting the taxpayer church in St. Joseph a full exemption for the 2025 assessment year for a single-family residential home it uses as a parsonage for its pastor. The Church initially sought a religious exemption under the general exemption statute, but ultimately demonstrated that the property qualified for a parsonage exemption under Indiana Code § 6-1.1-10-21. The Board found that the Church owned the property, its pastor resided there, and it was not rented out for profit, satisfying the statutory requirements for the parsonage exemption. [Methodist Church, v. ...