Monday, July 2, 2012

Tippecanoe County Assessor Questions Exemption for Retirement Community with Liquor License


From the Lafayette Journal and Courier:

It’s not well known that Westminster Village offers the public a place to dine and hoist a drink or two in its restaurant or pub. Westminster Village is in its second year with a three-way restaurant liquor license, which allows residents of the retirement community the option to purchase cocktails, wine or beer.


But that dining and drinking option is not common knowledge, and news of the restaurant business has reached officials, who question whether Westminster’s exemptions from property taxes might need to be modified.

“I recently became aware that they have a restaurant operation that’s open to the public,” Tippecanoe County Assessor Linda Phillips said earlier this week. “They’re currently 100 percent (property tax exempt). The assessor has come into knowledge that perhaps that 100 percent is not applicable.

“I had no idea a nursing home would have a three-way liquor license. It never crossed my mind.”

Westminster administrators might soon receive notification to explain the exemption to the Property Tax Board of Appeals later this summer.

Phillips said she would need to give Westminster administrators a 30-day notice so that they can present its reasons for why the tax exemption is not affected by the public restaurant. The soonest that Westminster might appear before the board would be August, Phillips said.


Even though Westminster Village doesn’t pay property taxes, it does contribute to West Lafayette’s coffers, West Lafayette Clerk-treasurer Judy Rhodes said. Westminster is the only nonprofit that makes payments to the city in lieu of taxes.

Since its founding in the 1970s, it has paid $30,000 each year. Starting in 2011, that voluntary contribution increased to $60,000.

“They have always given a payment in lieu of taxes,” Rhodes said. “They’ve been unique in all of our retirement communities about doing that.”


http://www.jconline.com/apps/pbcs.dll/article?AID=2012307010034