Additional Appeals Information
Both the Indiana Department of Local Government Finance (DLGF) and Indiana Board of Tax Review (IBTR) provide further information regarding the property tax appeals process depending on what stage of the process you are at in your appeal. Links to their respective websites are provided below.
Additionally, the DLGF has produced a fact sheet regarding the trending process. It provides additional useful information regarding the appeals process. For instance it points out the lag in values used for annual adjustments. If you are appealing on current market value of your home, keep in mind that there is a lag between assessed value and current market. As the real estate market stabilizes or recovers values will either match up, or potentially show as being in your favor. A link to this fact sheet is also attached below for your convenience.
Additionally, the DLGF has produced a fact sheet regarding the trending process. It provides additional useful information regarding the appeals process. For instance it points out the lag in values used for annual adjustments. If you are appealing on current market value of your home, keep in mind that there is a lag between assessed value and current market. As the real estate market stabilizes or recovers values will either match up, or potentially show as being in your favor. A link to this fact sheet is also attached below for your convenience.
General Appeals Help and Information
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IBTR Specific Appeals Help and Information
Petition for Correction of an Error
In some instances, a Petition to Correct an Error is more appropriate to correct a property assessment. A Petition to Correct an Error begins with the submission of a Form 133 to the County Auditor. This form may be used to appeal objective issues such as:
Claims may be made for up to three years of assessments with the submission of the Form 133. However, taxpayers requesting refunds must also file a Claim for Refund, also known as a Form 17T. Both of these forms can be found in the links below.
A Form 133 must have the approval of at least two of the following officials: the county auditor, county assessor or the township assessor. If the petition is denied, the county auditor shall refer the matter to the PTABOA for determination. The PTABOA shall provide a copy of their determination to the petitioner and the auditor.
A petitioner may appeal the PTABOA decision to the Indiana Board of Tax Review. The appeal must be made within thirty days after the mailing date of the PTABOA determination, and is filed with the county auditor.
After being heard by the Board of Tax Review, taxpayers may also seek review by the Indiana Tax Court. Details on how to appeal to the Tax Court following review by the Board can be obtained by contacting the IBTR.
- The taxes are illegal as a matter of law.
- There is a math error on the assessment.
- Through error or omission by any state of county officer, the taxpayer was not given credit for an exemption or deduction as permitted by law.
Claims may be made for up to three years of assessments with the submission of the Form 133. However, taxpayers requesting refunds must also file a Claim for Refund, also known as a Form 17T. Both of these forms can be found in the links below.
A Form 133 must have the approval of at least two of the following officials: the county auditor, county assessor or the township assessor. If the petition is denied, the county auditor shall refer the matter to the PTABOA for determination. The PTABOA shall provide a copy of their determination to the petitioner and the auditor.
A petitioner may appeal the PTABOA decision to the Indiana Board of Tax Review. The appeal must be made within thirty days after the mailing date of the PTABOA determination, and is filed with the county auditor.
After being heard by the Board of Tax Review, taxpayers may also seek review by the Indiana Tax Court. Details on how to appeal to the Tax Court following review by the Board can be obtained by contacting the IBTR.
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