17-39 Hoffman Hotel Tax Abatement Compliance Waiver

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3. Hoffman Hotel Apartments Housing Partners, L.P. has recently received its Tax Year 2016 (Pay in 2017)tax bill from the St. Joseph County Treasurer. The bill does not account for Hoffman Hotel Apartments Housing Partners, L.P.'s abatement and, instead, charges the company for 120 W. LaSalle Avenue's entire tax liability. 4. Based on discussions with the St. Joseph County Auditor, Hoffman Hotel Apartments Housing Partners, L.P. has learned that its tax abatement was not recognized by the Treasurer because Hoffman Hotel Apartments Housing Partners, L.P. did not file an abatement application in the fall of 2016. This,however, was an instance of excusable and innocent neglect. 5. Each year,the St. Joseph County Assessor is required to send St. Joseph County property-owners a notice of re-assessment. See I.C. § 6-1.1-4-22. If a property-owner has an active tax abatement,the property-owner is required to file an annual abatement deduction application with the Auditor no later than thirty days after the date of the Assessor's re-assessment notice to the property-owner. See I.C. § 6-1.1-12.1-5(b). The Assessor's re-assessment notices are typically mailed in the fall preceding the new tax year,making abatement deduction applications due typically between September and November of the same year that the re-assessment notice is issued. 6. In this case, Hoffman Hotel Apartments Housing Partners, L.P. did not receive a re-assessment notice from the Assessor for Tax Year 2016 (Pay in 2017). Consequently,Hoffman Hotel Apartments Housing Partners, L.P. was unaware that it was obligated to file its annual abatement deduction application within thirty days ofthe date ofthe Assessor's re-assessment notice. Immediately after learning of this over-sight,Hoffman Hotel Apartments Housing Partners,L.P.filed is Tax Year 2016 (Pay in 2017) abatement application with the Auditor. True copies of the company's abatement application and letter to the Auditor are attached to this petition,collectively, as Exhibit 2.