The parties must present evidence supporting the requested assessment and explain the significance of the evidence presented. All evidence must be presented at the hearing. Evidence submitted at the county property tax assessment board of appeals (“PTABOA”) hearing or attached to your petition will not be made a part of the IBTR’s record unless submitted at the IBTR hearing. No evidence will be accepted after the hearing unless requested by the IBTR.
The parties must provide a complete set of exhibits to the IBTR and to the opposing party. All evidence should be labeled prior to the hearing. Each document should be labeled separately and consecutively labeled (E.g., Exhibit 1, Exhibit 2). Please label all documents in the lower right corner and include a coversheet listing each exhibit. At the hearing, exhibits do not need to be introduced in the order they are numbered.
For more information go to https://www.in.gov/ibtr/guide-to-appeals/