Elnora council approves declaratory resolution to begin tax-abatement review for Waggler property

Elnora — The Elnora Town Council voted to approve a declaratory resolution that designates a parcel on Indian Street in Elnora as an economic revitalization area, a step that allows the town to proceed toward considering a real- and personal-property tax abatement for the property owner, identified in application materials as Larry Waggler.

The chair read the text of the resolution aloud, saying the council “has determined that certain real property located in the county at Indian Street, Elnora, Indiana 47529 … is designated an economic revitalization area pursuant to Indiana code as amended for purposes of granting real and personal property tax abatement.” The chair added the application includes exhibits A and B and a statement of benefits submitted by the applicant.

Why it matters: the declaratory resolution is the second of three procedural steps the town follows for tax-abatement requests. If the council proceeds, the next step will be a public hearing at which property owners, taxing units and residents may raise objections before the council takes a confirmatory vote.

Board members noted the initial application contained timing errors that were corrected before resubmission. The chair said the applicant requested a 10-year flat abatement schedule, and the council discussed that schedules can also be incremental; council members did not set the final abatement schedule tonight and reserved that decision for the confirmatory hearing.

What happens next: the town will publish the statutorily required notices and set a public hearing date. At that hearing the council will hear objections and evidence and then may confirm, modify or rescind the resolution. The chair directed staff to file required notices with taxing units at least two days before the public hearing, as specified in the resolution.

The council moved and approved the declaratory resolution at the meeting; specific vote tallies and maker/second names were not recorded in the minutes provided.