Indiana law provides a couple of ways for
taxpayers to contest the assessed value of their
property. Both begin at the local level and can be
appealed to the state only after being reviewed
locally.
One way begins with written notification to the
township assessing official requesting an informal
conference to discuss the assessment. The request
should detail the pertinent facts of why the
assessed value is being disputed. It should also
include the parcel number, property address,
property owner name and contact information. A
taxpayer may only request a review of the current
year’s assessed valuation. Following the informal
conference with the local assessing official, the
township assessor will make a recommendation either
denying or approving the appeal. If denied, the
township will forward the appeal to the county
Property Tax Assessment Board of Appeals (PTABOA)
for review. If the PTABOA denies the appeal,
instructions will be provided on appealing the
decision to the
Indiana Board of Tax Review.
The other appeal process begins with the
submission of a Petition for Correction of Error (Form
133) to the County Auditor. This form may be
used to appeal objective issues such as:
- 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 form (Form
17T).
In order to appeal a current assessment and have
a change in the assessment effective for the most
recent assessment date, the taxpayer must request a
conference with the local assessing official not
later than forty-five days after notice of a change
in the assessment is given to the taxpayer or before
May 10, whichever is later. 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 Indiana Board of Tax Review
Important Note:
Indiana law does not require a taxpayer to submit an
appraisal or any other documentary evidence in order to
appeal the assessment.
Taxpayers are
encouraged, however, to present any form of evidence
that will show the value of the appealed property.
Acceptable examples are:
(1) A sale of
the subject property adjusted to the valuation date.
(2) A listing for sale of the subject property.
(3) Sales of
comparable properties that the taxpayer can demonstrate
the similarity between the appealed property and the
comparable properties.
(4) An appraisal, either done for the appeal or for some
other purpose, trended to the appropriate valuation
date.
(5) Income and expense information if the property is an
investment. (NOTE: This information will be required for
any property that is income producing).
The above list is not limiting; there may be other types
of evidence.
