Assessment Appeal Process
New Option for 2020
- New Option For 2020 - Request For Preliminary Appeals Conference Online Submission Form
- The Notice of Assessment Form 11's were mailed on April 30, 2020. Taxpayers will have until June 15, 2020 (45 days) to appeal.
2020 Tax Bill Information
- You are filing an appeal for the January 1, 2020 assessment date.
- The sales information from January 1, 2019 to December 31, 2019 was used to determine the January 1, 2020 assessment for taxes paid in 2021.
- 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
- A taxpayer may appeal an assessment by filing an appeal form with the county assessor
- An appeal of current year's assessment may have two different filing deadlines which are based on when the Form 11 notice of assessment is mailed. If the Form 11 is mailed before May 1 of the assessment year, the filing deadline is June 15 of that year. If the Form 11 is mailed after April 30 of the assessment year, the filing deadline is June 15 in the year that the tax statements are mailed (IC 6-1.1-15-1.1) Taxpayers should complete Section II of Form 53958 for this type of appeal.
- An appeal can also be filed to correct certain types of specific errors covered in IC 6-1.1-15-1.1(a) and (b). This type or limited appeal must be filed not later than three (3) years after the taxes were first due. Taxpayers should complete Section III of Form 53958 for this type of appeal.
- The appeal of an assessment requires evidence relevant to the true tax value of the taxpayer's property as of the assessment date. This evidence is not required to be provided at the time of filing the appeal; however, the exchange of available information is required at the preliminary informal meeting. If the disputed issues cannot be resolved and a hearing before the county board is required, any additional information obtained after the preliminary informal meeting and before the hearing should be provided to the other party before the hearing. If the information is provided for the first time at the hearing, the county board, unless waived by the receiving party, shall continue the hearing. Examples of evidence could include an appraisal, construction costs, sales information for the subject property or comparable properties, or any other information compiled according to generally accepted appraisal principles.
- As a result of filing an appeal, the assessment may increase, may decrease, or may stay the same.
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.
Instructions & Information for Filing a 131 Petition to the Indiana Board of Review
- 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).
- 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.
- 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.
- The Indiana Board of Tax Review will conduct a hearing within 1 year of filing the form 131, excluding any delays caused by Petitioner.
- 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.