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REPRESENTATIVE FOR PETITIONER:
Sandra K. Bickel, Morse & Bickel, P.C.
REPRESENTATIVE FOR RESPONDENT:
John Slatten, Marion County Assessor‟s Office

BEFORE THE
INDIANA BOARD OF TAX REVIEW
FARH-WEST AFFORDABLE
HOUSING, INC.,

Petitioner,

v.

MARION COUNTY ASSESSOR,

Respondent.

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Petition Nos.: 49-601-08-2-8-00001
49-601-08-2-8-00002
49-601-08-2-8-00003
49-601-08-2-8-00004
49-601-08-2-8-00005
49-601-08-2-8-00006
Parcel Nos.:

6001308
6006620
6006708
6008747
6009873
6009976

2008 Assessment

Appeal from the Final Determination of the
Marion County Property Tax Assessment Board of Appeals
______________________________________________________________________________

February 10, 2012

FINAL DETERMINATION
The Board has reviewed the facts and evidence, and having considered the issues, now finds and concludes the following:
FARH-West Affordable Housing, Inc.
Findings and Conclusions
Page 1 of 18

FINDINGS OF FACT AND CONCLUSIONS OF LAW
ISSUE

1.

The issue presented for consideration by the Board is whether the subject property is entitled to a tax exemption for the March 1, 2008, assessment date because the property was owned, occupied and used for a charitable purpose.

PROCEDURAL HISTORY

2.

On May 13, 2008, the Petitioner, FARH-West Affordable Housing, Inc., which operates
Woodhaven Park Apartments, filed exemption applications for its real and personal property for 2008. The Marion County Property Tax Assessment Board of Appeals
(PTABOA) issued its assessment determinations denying the exemptions on August 28,
2009. The Petitioner filed its Petitions for Review of Exemption with the Board on
October 12, 2009.

3.

Pursuant to Indiana Code § 6-1.1-15-4 and § 6-1.5-4-1, the duly designated
Administrative Law Judge (ALJ), Carol Comer, held a hearing in this matter on
September 20, 2011.

4.

The following persons were sworn as witnesses:
For the Petitioner:
William Guessford, senior vice-president for Greystone Property
Management, Corp.
Kerry Brewer, vice-president of operations for Greystone Property
Management
Amber N. Smith, resident services coordinator for Greystone Property
Management
Paula W. Cane, regional vice-president for Greystone Property
Management
Liza Mutzl, appraiser, Mitchell Appraisals
FARH-West Affordable Housing, Inc.
Findings and Conclusions
Page 2 of 18

For the Respondent:
Jeff Hill, Commercial/Industrial Specialist with Lawrence Township

5.

The Petitioner submitted the following exhibits:
Petitioner Exhibit A – Capital Improvement Expense Summary,
Petitioner Exhibit B – Internal Revenue Service letter to FARH-West approving the Petitioner‟s 501(c)(3) status as a charitable housing organization, dated February 27, 2007,
Petitioner Exhibit C – The bylaws of FARH-West Affordable Housing, dated
November 30, 2005, and its Certificate of Incorporation as filed with the Delaware Secretary of State on November 29,
2005,
Petitioner Exhibit D – The 2008 tax form 990 for FARH-West,
Petitioner Exhibit E – Indiana Nonprofit Organization‟s 2008 Annual Report for
FARH-West,
Petitioner Exhibit F – Resident‟s Selection Criteria,
Petitioner Exhibit G – 2008 Income Demographics Study,
Petitioner Exhibit H – 2009 Income Demographics Study,
Petitioner Exhibit I – Woodhaven Park Apartments‟ Rent Roll Report, dated
February 28, 2009,
Petitioner Exhibit J – Woodhaven Park Apartments‟ Rent Roll Report, dated June
30, 2008,
Petitioner Exhibit K – Indiana Housing Development Authority‟s rent level for
2008,
Petitioner Exhibit L – Indiana Housing Development Authority‟s rent level for
2009,
Petitioner Exhibit M – Profit and Loss Variance for December 31, 2008,
Petitioner Exhibit N – Profit and Loss Variance for December 31, 2009,
Petitioner Exhibit O – Woodhaven Market Survey completed in February of 2008,
Petitioner Exhibit P – Woodhaven Market Survey…