Monday, July 28, 2014

Supreme Court Denies Transfer in Kellam

Roderick E. Kellam v. Fountain County Assessor
Review Denied - All Justices concur, except David, J., votes to grant review.
Wentworth, J.

Excerpts of that decision follow:

The Indiana Board’s final determination stated the following rationale for denying Kellam a homestead deduction on his Fountain County property:

The most important reason the deduction should have been denied is that [Kellam] and co-owner Myers both had homesteads in other Indiana counties when the application was filed.1 Therefore, neither one was eligible for the homestead standard deduction on the subject property. Contrary to what the [Assessor] said during the hearing, an individual may have only one homestead standard deduction per year.2 The subject property needed to be [Kellam’s] principal residence, as a person cannot have more than one principle [sic] residence.

(Cert. Admin. R. at 25 ¶ 32 (footnote added).)

Accordingly, the Indiana Board’s conclusion that the Fountain County property was not Kellam’s principal place of residence is contrary to law.