Tax Abatement Program
GENERAL PROGRAM INFORMATION
To be competitive in the regional and national development market, St. Joseph County allows for real and personal property tax abatement to be used as a financing tool to assist with local economic development projects. The County Council of St. Joseph County has created a statutory process which sets forth the philosophy, regulations, procedures and general standards which govern tax abatement requests filed for its consideration.
To be eligible to receive a Tax Abatement, the Petitioner must meet all requirements in § 35.05 of the County’s Tax Abatement Ordinance to receive a Base Abatement. The Base Abatement for a real property abatement is three (3) years and five (5) years for a personal property abatement. Additional years of real property or personal property abatement can be granted if the Petitioner meets requirements contained within the ordinance.
Please download the Tax Abatement Program Informational Letter and the St. Joseph County Tax Abatement Ordinance for more information about the program and program requirements.
FILING REQUIREMENTS
To apply for a tax abatement, the Petitioner must submit to the Council the required information that is listed in paragraph 35.30 of the Tax Abatement Ordinance to be considered for a Base Abatement. Please use the St. Joseph County Tax Abatement Guidelines and Workbook to assist you in your application process. The workbook provides a checklist of the items that are required to be submitted for a Base Abatement as well as for additional years of abatement. The Petitioner must submit an SB-1 Form (Form 51767), for real property abatements, and/or a SB-1 Form (Form 51764), for personal property abatements.
The filing fee for a Real Property Abatement is $400.00 and the filing fee for a Personal Property Abatement $400.00. This fee must be submitted with the petition.
These fees can be paid online.
ANNUAL COMPLIANCE REQUIREMENTS
During each year of the abatement, the Petitioner is required to submit a CF-1 Form (Form 51766), for real property abatements, and/or a CF-1 Form (Form 51765), for personal property abatements. This form is filed annually with the County Auditor’s Office.
As part of its yearly compliance review, the Council will send the Petitioner an annual report update form. The items included in this annual report are listed in paragraph 35.45 of the County’s Tax Abatement Ordinance. The items include updated certified payrolls and written documentation to demonstrate that the petitioner is still in compliance with the commitments made to receive public benefit points. There is an Annual Processing Fee of $250.00 that is to be paid yearly as part of the yearly reporting process.
CONTACT INFORMATION
For further information about the tax abatement process, please contact the Division of Economic Development located within the Department of Infrastructure, Planning & Growth at (574) 235-7800.