Grace College seeks property-tax exemption for home used as student housing in Winona Lake

Gail Chapman, secretary of the Property Tax Assessment Board of Appeals, opened a May 18 hearing on a Form 136 property-tax exemption application filed for parcel 43-11-15-30-593.000-033. The application was submitted by Grace College (referred to in the transcript also as "Grace Schools").

Walsh, director of operations for Grace College, testified that the college is a private Christian institution in Winona Lake and asked the board to exempt a home that had been gifted to the college. "We are requesting today tax exemption for [the] home that was gifted to us," Walsh said, adding that "it is currently home to international students. We use it as an international residence for our girls soccer team." The college said the residence has been used in this manner since before the college acquired it.

Kathy Strange, the county representative on the record, said she had no questions. Chapman reminded attendees that no additional evidence would be accepted after adjournment unless it had been requested during the hearing, and that the board would make its determination based on the evidence presented that day.

Chapman said the board's decision will be mailed on a Form 120. She explained that anyone who disagrees with the board's decision may appeal by filing Form 132 with the state of Indiana. The hearing was livestreamed and conducted under the legal authority cited in the record (transcript reference: ic6-1.1-1).

The hearing concluded without a vote or immediate ruling; the board will issue its written decision by mail.