Housing Partnerships, Inc. v. Tom Owens, Bartholomew County Assessor
17 N.E.3d 403
Ind. T.C.2014Background
- Indiana Tax Court case Housing Partnerships, Inc. v. Owens, petition for charitable exemption for 2006 tax year.
- Court previously held Housing Partnerships failed to show exemption eligibility.
- Housing Partnerships sought rehearing/publication and argued the court misapplied law and evidence.
- Court analyzes charitable exemption requires public benefit beyond private deeds and not-for-profit motive.
- Court found the record lacked tying evidence between good works and public burden relief and clarified rationale.
- Court denies rehearing except for limited clarification; exemption denied for 2006.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Does the charitable exemption require tying good deeds to public relief of governmental burden? | Housing Partnerships argues evidence shows public benefit. | Owens argues good deeds alone do not prove public benefit. | Yes; not met, exemption denied. |
| Was Housing Partnerships' evidence sufficient to show public benefit and non-private-profit motive? | Housing Partnerships asserts substantial, non-conclusory proof. | Court found statements conclusory and insufficient. | Insufficient; rehearing denied for substantive relief. |
Key Cases Cited
- Tipton Cnty. Health Care Found., Inc. v. Tipton Cnty. Assessor, 961 N.E.2d 1048 (Ind. Tax Ct. 2012) (public benefit requirement; profit motive distinction)
- Jamestown Homes of Mishawaka, Inc. v. St. Joseph Cnty. Assessor, 909 N.E.2d 1138 (Ind. Tax Ct. 2009) (requirement that benefits must relieve government burden; not just charitable acts)
- College Corner, L.P. v. Dep’t of Local Gov’t Fin., 840 N.E.2d 905 (Ind. Tax Ct. 2006) (private task benefiting community supports public benefit)