Holy Cross Village at Notre Dame Denied Religious-Based Tax Exemption by Local County Board of Appeals

October 30, 2006 Holy Cross Village at Notre Dame Denied Religious-Based Tax Exemption by Local County Board of Appeals The Holy Cross Village (HCV) at Notre Dame, a religious-run retirement community for the elderly in South Bend, Indiana, has been denied tax exemption by the St. Joseph County Property Tax Assessment Board of Appeals (the Board). The Board said that a charitable ministry does not consist of providing retirement living to affluent people. The current residents of HCV have an average net worth of $1 million. The HCV appeal is pending before the Indiana Tax Court; if the . . .