In a recent decision, Hall of Heroes Super Hero Museum, Inc. v. Elkhart County Assessor (Ind. Bd. of Tax Rev. January 7, 2022), the Indiana Board of Tax Review (“Indiana Board”) denied a museum’s 2020 claim for property tax exemption for education and/or charitable purposes. The Hall of Heroes Super Hero Museum, Inc. (the “Museum”) is dedicated to preserving the 80-year history of superheroes in comics, toys, art, film and animation. The Museum is a not-for-profit corporation, and although it did charge admission fees, it also provided free passes to libraries, schools and local charities. It also conducted educational programs and promoted literacy by supporting a summer reading program, and many of such programs were either free or offered at reduced fees.

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