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[TAX] Riley-Roberts Park, LP v. Joseph O'Connor, in his official capacity as Marion County Assessor, No. 21T-TA-00024

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Thursday, November 4, 2021 10am to 12pm

Court of Appeals of Indiana Courtroom, Statehouse, Room 413, Indianapolis, IN, 46204

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Due to the COVID-19 pandemic, access to the Courtroom will be limited to the Judge, limited Court personnel, and no more than two attorneys per arguing party. (A live webcast will be available outside the Courtroom and remotely.)

Riley Roberts Park, LP owns the Davlan Apartments, a mixed-use building located along Massachusetts Avenue in downtown Indianapolis. A variety of one- or two-bedroom apartments, a few restaurants, a coffee shop, a jewelry store, and other commercial establishments are located within the Davlan. Thirty-six of the Davlan’s fifty residential units are set aside for low-income individuals and families.

In 2006, Riley Roberts Park filed an application for exemption with the Marion County Assessor, claiming that the Davlan should be exempt from property taxes because it was owned, occupied, and exclusively used for charitable purposes. The Marion County Property Tax Assessment Board of Appeals (PTABOA), however, determined that only fifty-four percent (54%) of the property qualified for an exemption. The Davlan remained partially exempt from property taxes for the next three years. Then, in March of 2011, the PTABOA revoked Riley Roberts Park’s exemption for the 2010 tax year.

In April of 2011, Riley Roberts Park appealed to the Indiana Board of Tax Review, claiming that the PTABOA lacked the statutory authority to revoke its 2010 exemption. Riley Roberts Park also claimed that the PTABOA’s erred in revoking its exemption because the Davlan was owned, occupied, and used for charitable purposes. Moreover, Riley Roberts Park subsequently claimed that its property remained eligible for an exemption during the 2011 through 2016 tax years. In May of 2021, the Indiana Board issued a final determination that upheld the PTABOA’s revocation of Riley Roberts Park’s 2010 exemption and concluded that the Davlan was not owned, occupied, and predominantly used for charitable purposes during the 2010 through 2016 tax years.

On appeal, Riley Roberts Park asserts that the Indiana Board’s final determination is erroneous and must be reversed.

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