DLGF: Property Tax Appeals Process

Property Tax Appeals Process Property Tax Appeals Process

Assessment Appeals Frequently Asked Questions - Volume 2 - January 4, 2011
Assessment Appeals - February 1, 2010
- Assessment Appeals Frequently Asked Questions
Changes to the Assessment Appeals Process and the Composition of the Property Tax Assessment Board of Appeals - July 22, 2009
Changes to Procedures for Appeal of Assessment Memo - July 2, 2008
Indiana Board of Tax Review
Indiana Tax Court

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.

Property Tax Assessment Appeals Process (Subjective Appeals)

Begins with written notification to the local 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 assessor will make a recommendation either denying or approving the appeal. If denied, the appeal will be forwarded 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.

Petition for Correction of an Error (Objective Appeals)

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.

Grade, condition and market adjustment issues cannot be addressed on the Form 133. The Form 133 could be used to appeal objective issues such as assessments with incorrect square footage or a one story home assessed as a two story home.

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).

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.