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Man entitled to homestead deduction on Fountain County property

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The Indiana Tax Court Tuesday reversed the determination that a man could not receive the homestead standard deduction on his Fountain County property because the decision is unsupported by evidence. The Indiana Board of Tax Review’s conclusion that the property was not Roderick Kellam’s principal place of residence was contrary to law.  

Kellam, pro se, appealed the final determination by the tax board denying the homestead standard deduction on the Fountain County property for the 2010 tax year. He bought the home with Carol Myers; he owned another property in Wells County and she owned one in Grant County.

Kellam received the deduction on the Fountain County property in 2010, but the following year the Fountain County treasurer issued a new tax statement that did not include the deduction. The change was based on the fact Kellam was not living there while he fixed up the property and that he had a homestead deduction on the Wells County property for 2010. He had that one removed and paid the taxes he would have owed on the Wells County home, but the deduction for the Fountain County property was still denied.

Kellam presented evidence that he paid the amount of property tax on the Wells County home for 2010 that he would have owed if not for the homestead deduction. The record also shows that Kellam used the Fountain County property as his mailing address and that address is on his driver’s license, bank statements and tax returns.

In Roderick E. Kellam v. Fountain County Assessor, 49T10-1211-TA-78, Wentworth found the tax board’s final determination denying the deduction on the Fountain County property to be unsupported by substantial or reliable evidence.

The case is remanded for further action.
 

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  1. The is an unsigned editorial masquerading as a news story. Almost everyone quoted was biased in favor of letting all illegal immigrants remain in the U.S. (Ignoring that Obama deported 3.5 million in 8 years). For some reason Obama enforcing part of the immigration laws was O.K. but Trump enforcing additional parts is terrible. I have listed to press conferences and explanations of the Homeland Security memos and I gather from them that less than 1 million will be targeted for deportation, the "dreamers" will be left alone and illegals arriving in the last two years -- especially those arriving very recently -- will be subject to deportation but after the criminals. This will not substantially affect the GDP negatively, especially as it will take place over a number of years. I personally think this is a rational approach to the illegal immigration problem. It may cause Congress to finally pass new immigration laws rationalizing the whole immigration situation.

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