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, 2012 assessment date, the 2013 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 2013 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 the results of the informal meeting are not forwarded to the Property Tax Assessment Board of Appeals (PTABOA) not later than 120 days after the date of the notice of review filed by the taxpayer, the PTABOA must hold a hearing on the appeal not later than 180 days after the date of the appeal. The taxpayer may request a continuance at least 20 days before the hearing. The PTABOA must rule on the continuance no later than ten days after the date the request for a continuance is filed. The taxpayer may, at least eight days before the hearing, request that the PTABOA take action without his presence. The taxpayer may withdraw a petition at least eight 8 days before the hearing. A PENALTY OF $50 will be assessed against the taxpayer or his representative for failure to appear at the hearing and if the taxpayer's request for continuance, request for the PTABOA to take action without the taxpayer's presence, or withdrawal is not timely filed (a penalty may be appealed). 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 not later than 180 days after the appeal was initiated or fails to issue a determination not later than 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 "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.
More information about this appeal, as well as the appeal form, is available at http://www.in.gov/dlgf/2508.htm. To find contact information for your local officials, please see http://www.in.gov/dlgf/2440.htm.
For more information, please see http://www.in.gov/ibtr/2271.htm or call 317.232.3786.