Property Tax

Ice Miller has a long history of providing counsel in real estate and business personal property taxation issues.

In 1961 our attorneys drafted the statutory foundation for Indiana’s property tax laws. Today we assist our clients in Indiana, Ohio and Illinois in obtaining property tax abatements, seeking reassessments for real estate, handling valuation issues, coordinating compliance and reporting, and helping structure activities to qualify for exemptions, credits and deductions. Our attorneys are dedicated to establishing timely tax solutions that enhance our clients’ economic returns by reducing their tax expenses. Our tax attorneys and other tax professionals are extremely sensitive to the competitive advantages and disadvantages that can occur from inequitable tax assessments.

Representative Experience

The following provides an overview of recent tax savings that Ice Miller attorneys have been able to obtain through property tax appeals:

2012

Client	Property	Tax Savings
REIT	Regional Mall	$2,000,000
REIT	Regional Mall	$500,000
Pension Fund	Retail Strip Center	$600,000
National Department Store	Department Store	$500,000
National Department Store	Department Store	$850,000
Racing	Various Use Property	$750,000
Real Estate Developer	Apartments and Mixed Use	$400,000
Gaming Company	Racetrack	$7,000,000

2013

Client	Property	Tax Savings
Hotel Owner	Hotel	$407,000
Hotel Owner	Hotel	$209,000
Hotel Owner	Hotel	$407,000
Corporation	Office	$26,000
Real Estate Developer	Apartments	$120,000
Entrepreneur	Retail/Industrial	$277,500
Real Estate Developer	Apartments	$28,000
Food Franchise	Restaurants	$50,000
Real Estate Developer	Retail Strip Center	$50,000
Golf Course Owner	Golf Course	$36,000
Business Owner	Agricultural Distributor	$107,088

The following is a sampling of the recent property tax litigation cases:

Shelby County Assessor v. CVS Pharmacy, Inc. #6637-02, 994 N.E.2d 350 (Ind. Tax 2013)
Yum Brands, aka Taco Bell of America v. Allen County Assessor, Pet. No. 02-076-12-1-4-0002 (Ind. Bd. Tax Rev., April 2014)
AK Steel Corp. v. Spencer County Assessor & Grass Township Assessor, Pet. No. 74-006-04-1-7-0001 (Ind. Bd. Tax Rev., May 2013)
Gateway Arthur, Inc. v. Marion County Assessor, Pet. Nos. 49-500-06-1-4-01084 (Ind. Bd. Tax Rev., Oct. 2012)
Simon Debartolo Group, L.P., et. al. v. Marion County Assessor, Pet. Nos. 49-600-06-1-4-08629, et. al. (Ind. Bd. Tax Rev., Oct. 2012)
Washington Square Mall, LLC, et. al. v. Marion County Assessor, Pet. Nos. 49-700-06-1-4-01861, et. al. (Ind. Bd. Tax Rev., Sept. 2012)
CVS Corporation #6252-02 v. Vanderburgh County Assessor, Pet. No. 82-020-09-1-4-07415 (Ind. Bd. Tax Rev., April 2012)
Echo Lake, LLC v. Morgan County Assessor, Pet. Nos. 55-016-09-1-4-0001, et. al. (Ind. Bd. Tax Rev., Nov. 2011)
Imaging Center of North Central Indiana, Inc. v. Howard County Assessor, Pet. No. 34-002-08-2-8-00002 (Ind. Bd. Tax Rev., May 2011)

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Name	Position	Phone
Kristina Dahmann	Partner	614-462-2220
Matt Ehinger	Partner	317-236-2183
Chris Michael	Partner	614-462-1148
John H. Oberle	Partner	614-462-2227
Mark J. Richards	Partner	317-236-2471
Michael M. Roth	Partner	630-955-6594
Joseph Guenther	Associate	614-462-1063