Assessment Appeal Process

2014 Tax Bill Information
  • You are filing an appeal for the March 1, 2014 assessment date.
  • The sales information from January 1, 2013 to March 1, 2014 was used to determine the March 1, 2014 assessment for taxes paid in 2015.
  • Each appeal will be evaluated for defects and you will be notified if your appeal is defective.
  • Your appeal 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, mailing address and contact information. A taxpayer may only request a review of the current year's assessed valuation.
Instructions & Information for Appealing an Assessment
  1. Per IC 6-1.1-15-1, an appeal must be filed within 45 days after notice of a change in assessment is mailed or May 10th of that year, which ever is later.
  2. The taxpayer must request in writing a preliminary conference with the county or township official referred to in subsection (a) not later then 45 days after notice of a change in the assessment for the current calendar year is given to the taxpayer.
  3. Appeal is verified for compliance, if compliant it will be forwarded to the appropriate Township Assessor. If not compliant, a form 138 "Notice of Defect" will be sent to the petitioner.
  4. Township has 30 days to hold preliminary conference with petitioner to resolve appealed issues. This conference may necessitate an inspection of the appealed property.
  5. Unresolved issues on the appeal will be forwarded to the Property Tax Assessment Board of Appeals (PTABOA) and a hearing date will be set. This hearing must be held within 180 days after the appeal has been properly filed.
  6. The PTABOA hearing will be held with both the petitioner and field appraiser(s) presenting their cases. It is possible that at this point the PTABOA may determine that their own onsite inspection is necessary.
  7. When a determination has been made a Final Determination package will be completed and sent to all parties involved. This will occur within 120 days of the PTABOA hearing.
Instructions & Information for Filing a 131 Petition to the Indiana Board of Review
Per IC 6-1.1-15-3 Petition must be filed within 45 days after the mailing of your Form 115, Final Determination from PTABOA.
  1. Petitioner must file the original 131 with the Indiana Board of Tax Review and send a copy to the County Assessor (if filing by mail, include a self-addressed stamped envelope for a file-stamped copy to be returned).
  2. If the petition for review does not comply with the Indiana Board's instructions for completing the form, the Board will return the defective petition and petitioner will then have 30 days to file a corrected petition.
  3. The Indiana Board of Tax Review shall give notice of the date fixed for the hearing, by mail, at least 30 days prior to said hearing. The Board may conduct a site inspection of subject property as part of the review of the Petition.
  4. The Indiana Board of Tax Review will conduct a hearing within 1 year of filing the form 131, excluding any delays caused by Petitioner.
  5. When a determination has been made a Final Determination will be completed and sent to all parties involved. This will occur within 180 days of the hearing. The Indiana Board of Tax Review can have an additional 180 extension in which to complete said Final Determination. The failure of the Indiana Board to make a final determination within the time allowed shall be treated as a denial of the petition.