Procedure for Tax Abatement:
STEP 1: Application for consideration of tax abatement
To begin the process the Statement of Benefits Form(s) (SB-1/Real Property for real property and SB-1/PP for Personal Property) must be correctly completed and submitted along with all required attachments. Applications received after the issuance of an improvement location permit, or after any filings toward a building permit, will not be processed, nor will request received after installation of equipment.
For current application or annual fees, contact:
Cyndi Todd, Executive Director
Partnership Parke County, Inc.
108 S Market St
Rockville, IN 47872
Completed application forms and applicable fees should be submitted to the respective Unit of Government:
Parke County Auditor
Attn: Laura Fischer
116 W High St, Room 104
Rockville, IN 47872
Town of Bloomingdale
Attn: Dea Wallace
P.O. Box 27
Bloomingdale, IN 47832
Town of Marshall
Attn: Kathy Wirth
P.O. Box 204
Marshall, IN 47859
Town of Mecca
Attn: Kaitlyn Morgan
4938 W Church St
Mecca, IN 47860
Please contact the appropriate Unit of Government to schedule your company’s appearance on the Council’s agenda.
STEP 2: Consideration by the Respective Unit of Government, Redevelopment Commission and
Completed application forms and applicable fees should be returned to Partnership Parke County, where it will be forwarded to the Redevelopment Commission for review. Partnership Parke County will inform you of the next regularly scheduled Redevelopment Commission meeting where the applicant will make a presentation in support of the requested tax abatement.
If the request for tax abatement is supported by the Redevelopment Commission, the applicant may then present their tax abatement request at the next regularly scheduled Council meeting.
In the event the petitioning project is not in a designated Economic Revitalization Area (ERA), the Redevelopment Commission must approve an application to designate the property as an ERA to enable the property to be eligible for tax abatement.
If the request for tax abatement is approved, the respective Council will adopt a resolution which will include, but not limited to, the length of the abatement for real property and personal property and the inclusion of a claw-back provision. The claw-back provision obligates the applicant to repay to the taxing authorities all real and personal property taxes abated should the applicant cease or severely limit its business with the length of the granted abatement or should the Unit of Government for any reason terminate the tax abatement.
STEP 3: Application to the County Auditor and Units of Government
The property owner is responsible for filing the Statement of Benefits Form(s) (SB-1/Real Property and SB-1/PP) and making application to the Parke County Auditor and Assessor’s office for a deduction from taxes.
Parke County Auditor Town of Mecca
Attn: Laura Fischer Attn: Kaitlyn Morgan
116 W High St, Room 104 4938 W Church St
Rockville, IN 47872 Mecca, IN 47860
Parke County Assessor Town of Montezuma
Attn: Katie Potter Attn: Cathy Morgan
116 W High St P.O. Box 26
Rockville, IN 47872 Montezuma, IN 47862
Town of Bloomingdale Town of Rockville
Attn: Dea Wallace Attn: Brandy Asher
P.O. Box 27 P.O. Box 143
Bloomingdale, IN 47832 Rockville, IN 47872
Town of Marshall Town of Rosedale
Attn: Kathy Wirth Attn: Natalie Montgomery
P.O. Box 204 P.O. Box 183
Marshall, IN 47859 Rosedale, IN 47874
STEP 4: Continued Reporting
Annual Performance Reports must be submitted to the County Auditor, to the County and Township Assessor, and to either the Clerk-Treasurer of the Town (if property located within town), or with the County Auditor if property situated outside corporate limits of the town.
Indiana Code 6-1.1-12.1 provides specific methods for implementing and administering tax abatements and stringent timelines for filing documentation with the Parke County Auditor. Failure to file the documents on time will result in no deduction.
The forms to be filed annually with the Parke County Auditor are:
Form SB-1/Real Property on or before May 10 of each year
Form 322/RE on or before May 10 of each year
Form CF-1/Real Property on or before May 15 of each year
The forms to be filed annually with the Parke County Assessor, are:
Form SB-1PP must be files between March 1 and May 15
Form 103 ERA shall be filed with Form CF-1/PP between March 1 and May 15
The following forms will be filed annually with the Clerk Treasurer or County Auditor:
Form CF-1/Real Property and Form CF-1/PP shall be filed on or before May 15 each year
Form 103 ERA to which shall be attached Form CF-1/PP shall be filed between March 1 and May 15 each year.