Resident appeals removal of homestead exemption after title moved from LLC; board ties vote, defers

Julian Zinerelli, a resident of 909 Southeast Street, told the Marion County Board of Appeals on Aug. 28 that the homestead exemption on his property was removed after title was changed from EGG Realty LLC to individual names and asked the board to consider reinstating the deduction or allowing a reapplication for tax year 2026 (payable 2025). "I'm here because I would like to appeal the removal of the homestead exemption due to an oversight," Zinerelli said.

Colleen Lewis of the Marion County Auditor's Office responded that the county treats transfers from an LLC to individuals as a situation that requires homeowners to reapply. "The Indiana code says that you have to reapply for a homestead deduction because those are separate legal entities completely," Lewis said, adding the auditor's office does not automatically know about every deed transfer and relies on property owners to check deductions after title changes. County staff and legal counsel pointed the appellant to state guidance and an applicable citation in the Indiana Code. Anita Kumar of the Office of Corporation Counsel read a statutory reference aloud to the record: "6 dash it's Indiana code 6 dash 1.1 dash 12 dash 37."

The assessor and staff described the likely tax impact: the assessor said Zinerelli's 2024 taxes "were 9,000" with the homestead and that "without the homestead, they double;" a figure read later in the record was "19,008 56." After discussion and requests for the county to provide links to the state forms and any amendments, Board member Greg Rathnow moved to accept the appeal and another member seconded the motion. The vote resulted in a 2–2 tie, and the board deferred final action to the next meeting so the item could be readdressed with a full panel present. The board scheduled the matter for hearing on its Sept. 25 agenda and asked staff to provide the statutory references and form history requested by the appellant.

Why it matters: A homestead deduction can substantially lower a homeowner's property tax bill; the appellant said he remained the resident and that the title change was an administrative decision tied to estate planning rather than a sale, while staff pointed to state requirements and the practical limits of county notice systems. The board's tie means no immediate change to the tax roll; the item will return for a vote at the next meeting.