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June 7, 2005
 Brothers of Holy Cross, Inc. v. St. Joseph County Property Tax
Assessment Board of Appeals
In 2002, the Brothers of Holy Cross, Inc., (BHC), Holy Cross Village
(HCV), retirement community was assessed as an income
producing property by the St. Joseph County Indiana, Property Tax
Assessment Board, and a property tax bill was calculated
accordingly. BHC paid the initial assessment, but appealed HCVs
designation as an income producing property. BHC contends that HCV
is a charitable activity, and as such should not have to pay
property taxes.
The St. Joseph County Property Tax Assessment Board of Appeals
considered the issue presented by the faith-based BHC that HCV
services to the primarily elderly residents represent charitable
activities. The St. Joseph County Property Tax Assessment Board of
Appeals disagreed with BHC's position for two key reasons:
- HCV does not serve impoverished
residents
HCV offers no guarantee that services would continue to be
provided if residents become impoverished
BHC has appealed the decision and
as of October 2006, the matter has come before the Indiana Tax
Court. The appeal is pending. 
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