The Respondent did not dispute that the Petitioner’s property was used for religious and charitable purposes. Ms. Henkel merely argued that the Petitioner failed to timely file its application in 2010 and therefore the Petitioner waived its right to an exemption on its property.
Indiana Code § 6-1.1-11-3(a) states that “an owner of tangible property who wishes to obtain an exemption from property taxation shall file a certified application in duplicate with the county assessor of the county in which the property that is the subject of the exemption is located. The application must be filed annually on or before May 15 on forms prescribed by the department of local government finance.” An application for exemption, however, is not required if the property is used for religious purposes where an application for exemption “was filed properly at least once for a religious use ...” Indiana Code § 6-1.1-11-4.
But an exemption is a privilege that may be waived by a person who would otherwise qualify for it. Indiana Code § 6-1.1-11-1. “If the exemption is waived, the property is subject to taxation.” Id. Thus, if a property owner does not comply with the statutory procedures for obtaining an exemption, the exemption is waived and the property is taxable. See Kentron, Inc. v. State Bd. of Tax Comm’rs, 572 N.E.2d 1366 (Ind. Tax Ct. 1991) (“Kentron was required to comply with the statutory procedures set forth in IC 6-1.1-10-31 and IC 6-1.1-11-1 to receive the exemption provided under IC 6-1.1-10-30(b). Failing to comply, Kentron has waived the exemption privilege as a matter of law.”).
The facts of this case are not in dispute. The Petitioner filed its Form 136 application for the 2010 tax year on June 4, 2010 – which is approximately three weeks past the filing date specified in Indiana Code § 6-1.1-11-3(a). Indeed, Ms. Villela admitted that the Petitioner did not timely file its Form 136 application. The Petitioner presented no evidence that it previously received an exemption on the subject property. Ms. Villela merely asked the Board to “give some consideration” and find a way to waive the filing deadline. But she cited no authority that would allow the Board to simply ignore the statutory requirements cited in Indiana Code § 6-1.1-11.
Thus, while there is no dispute that the Petitioner’s property was used for charitable and religious purposes, the Board must nonetheless find that the Petitioner waived its right to an exemption on the subject property. The Board, therefore, denies the Petitioner’s claim for an exemption and finds that the subject property is 100% taxable for the March 1, 2010, assessment.
