Property Tax Assessment Appeals Process (Form 130)
(This form may be used but is not required)
A taxpayer has the right to initiate an appeal of the current year’s assessed
valuation. The first step in the appeals process begins with written notification
to the local assessing official. Taxpayers have 45 days from 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, 2010 assessment date,
the 2011 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 2011 tax bill.
Evidence to support the taxpayer’s case can be in the form of a sale of the
subject property, sales of comparable properties, listing prices, offers to
purchase or an appraisal prepared by a licensed appraiser. Indiana law does not
require a taxpayer to submit an appraisal of the subject property to appeal the
assessment. While the Indiana Tax Court has held that an appraisal properly
trended to the appropriate valuation date is the best evidence, it is not the
only acceptable evidence. The county or township assessor has the burden of
proof in an appeal where the assessment increased by more than 5% over the
preceding assessment date.
If the taxpayer and the assessing official do not agree on the resolution of
all assessment issues or no formal meeting is held within 120 days of appeal,
the Property Tax Assessment Board of Appeals (PTABOA) must hold a
hearing on the appeal within 180 days of the initiation of the appeal. At the
PTABOA hearing, the taxpayer may present reasons for disagreement with
the assessment.
If a taxpayer is not satisfied with the decision of the PTABOA or if the
PTABOA fails to hear the case within 180 days after the appeal was initiated
or fails to issue a determination within 120 days after holding its hearing, the
taxpayer has the right to appeal to the Indiana Board of Tax Review (IBTR)
by filing a Form 131. Taxpayers may contact the IBTR directly at (317) 232-
3786 or visit the IBTR Web site “Guide to Appeals” at http://www.in.gov/
ibtr/2330.htm.
After being heard by the IBTR, taxpayers may also seek review by the Indiana
Tax Court and, subsequently, the Indiana Supreme Court.
Form 130:
Appeals form 130 may be filed to initiate
an appeal of the current year’s
assessed valuation.
Related Memorandum:
Indiana law does not require a
taxpayer to submit an appraisal
of the subject property in order
to appeal the assessment.
Memorandum on Use of
Appraisals: http://www.in.gov/dlgf/
files/Memo_Appeals082407.pdf
Memorandum on Legislative
Changes to Procedures for Appeal
of Assessment: http://www.in.gov/
dlgf/files/090722_-_Rushenberg_
Memo_-_Appeals_Process_and_
PTABOA_Composition.pdf
Pertinent Evidence to Support a
Taxpayer’s Case:
• A sale of the subject property
• Sales of comparable properties
• Listing prices
• Offers to purchase
• An appraisal prepared by a
licensed appraiser
• For income producing property:
capitalized income and expense
information
Burden of proof falls to the
township or county assessor if
the assessment has increased by
more than 5%.