Appeals Information
This is to help you know what to expect in case of filing an appeal in regards to your assessment.
The Basics
1.) Taxpayers have 45 days after the date of the notice of assessment to initiate an appeal. If no notice of assessment is given, the notice of appeal must be filed not later than the later of May 10 of the tax bill year or 45 days after the date of the tax bill. In other words, if no Form 11 is issued by the county assessor for the March 1, 2014 assessment date, the 2015 tax bill serves as the notice of assessment and the deadline to file an appeal is the later of May 10 or 45 days after the date of the 2015 tax bill.
2.) The first step in the appeals process begins with written notification to either my office or the County Assessor. This can be done by filling out either the Form 130 or PDF Request Form (both linked below) and returning it to my office by either email, fax, US mail, or by dropping it off in-person.
3.) My office will then review your appeal request and promptly schedule a Preliminary Conference at your convenience to examine your appeal and any evidence that was submitted along with it. Evidence to support the taxpayer’s case can be in the form of a sale of the subject property, sales of comparable properties, offers to purchase, or an appraisal prepared by a licensed appraiser.
Please note, if the assessed value of your property has increased by less than 5% from the previous year, it is your burden to prove why the new assessed value is incorrect. If the assessed value has increased by more than 5% from the previous year, it is my office's burden to prove why the increase is correct. (Ind. Code § 6-1.1-15-17.2).
4.) At the Preliminary Conference my office will explain the following:
(A) the specifics of the taxpayer's assessment or deduction;
(B) the taxpayer's property record card;
(C) how the assessment or deduction was determined; and
(D) the statutes, rules, and guidelines that govern the determination of the assessment or deduction.
We will also take into account any objections of the taxpayer and any and all errors alleged by the taxpayer, with the goal of resolving the appeal in both a timely and fair process. (Ind. Code § 6-1.1-15-1(h)(2)).
5.) Should an agreement be reached at the Preliminary Conference with the taxpayer or his/her representative, the appeals process will likely conclude with a withdrawal of the appeal and then either a change to the assessed value of the property or a "no change" in the assessed value from the previous year.
6.) Should an agreement not be reached, my office will forward results of the preliminary meeting to the Auditor and the Property Tax Assessment Board of Appeals (PTABOA), which will then schedule a hearing regarding the property appeal. We will continue to attempt to come to a resolution before the scheduled meeting with the PTABOA. During the PTABOA hearing, you will be given the opportunity to present any evidence regarding your disagreement with the assessed value of your property. A representative of my office will also be present to explain the rationale for the current assessment and to refute any evidence you may present.
The PTABOA will then issue a decision regarding the assessed value of the property, which may then be appealed by either party to the Indiana Board of Tax Review (IBTR).
2.) The first step in the appeals process begins with written notification to either my office or the County Assessor. This can be done by filling out either the Form 130 or PDF Request Form (both linked below) and returning it to my office by either email, fax, US mail, or by dropping it off in-person.
3.) My office will then review your appeal request and promptly schedule a Preliminary Conference at your convenience to examine your appeal and any evidence that was submitted along with it. Evidence to support the taxpayer’s case can be in the form of a sale of the subject property, sales of comparable properties, offers to purchase, or an appraisal prepared by a licensed appraiser.
Please note, if the assessed value of your property has increased by less than 5% from the previous year, it is your burden to prove why the new assessed value is incorrect. If the assessed value has increased by more than 5% from the previous year, it is my office's burden to prove why the increase is correct. (Ind. Code § 6-1.1-15-17.2).
4.) At the Preliminary Conference my office will explain the following:
(A) the specifics of the taxpayer's assessment or deduction;
(B) the taxpayer's property record card;
(C) how the assessment or deduction was determined; and
(D) the statutes, rules, and guidelines that govern the determination of the assessment or deduction.
We will also take into account any objections of the taxpayer and any and all errors alleged by the taxpayer, with the goal of resolving the appeal in both a timely and fair process. (Ind. Code § 6-1.1-15-1(h)(2)).
5.) Should an agreement be reached at the Preliminary Conference with the taxpayer or his/her representative, the appeals process will likely conclude with a withdrawal of the appeal and then either a change to the assessed value of the property or a "no change" in the assessed value from the previous year.
6.) Should an agreement not be reached, my office will forward results of the preliminary meeting to the Auditor and the Property Tax Assessment Board of Appeals (PTABOA), which will then schedule a hearing regarding the property appeal. We will continue to attempt to come to a resolution before the scheduled meeting with the PTABOA. During the PTABOA hearing, you will be given the opportunity to present any evidence regarding your disagreement with the assessed value of your property. A representative of my office will also be present to explain the rationale for the current assessment and to refute any evidence you may present.
The PTABOA will then issue a decision regarding the assessed value of the property, which may then be appealed by either party to the Indiana Board of Tax Review (IBTR).
Form 130 | |
File Size: | 1030 kb |
File Type: |