Property Tax Appeals Process
Indiana law provides two ways for taxpayers to contest the assessed value of their property. Both begin at the local level and can be appealed to the state only after being reviewed locally.
If a taxpayer believes the assessed valuation of a property is incorrect, a “subjective appeal” may be filed. This type of appeal is based on the taxpayer’s judgement as to the correct market value of the property.
The other appeal process addresses factual matters with an “objective appeal.” For example, if a taxpayer notices the property tax card contains an incorrect description of a property, such as a garage listed that does not exist, this process is in place to correct the problem.
Property Tax Assessment Appeals Process (Subjective Appeals)
- Property Tax Appeals Process Fact Sheet
- Procedure for Appeal of Assessment Flow Chart
- Form 130 - Form for Property Assessment Appeal (Optional)
- Form 17-T
Begins with written notification to the local assessing official requesting an informal conference to discuss the assessment. The request 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 and contact information. A taxpayer may only request a review of the current year’s assessed valuation. Following the informal conference with the local assessing official, the assessor will make a recommendation either denying or approving the appeal. If denied, the appeal will be forwarded to the county Property Tax Assessment Board of Appeals (PTABOA) for review. If the PTABOA denies the appeal, instructions will be provided on appealing the decision to the Indiana Board of Tax Review.
Petition for Correction of an Error (Objective Appeals)
- Petition for Correction of an Error Fact Sheet
- Form 133 - Petition for Correction of an Error
- Form 17-T
Begins with the submission of a Petition for Correction of Error(Form 133) to the county auditor. This form may be used to appeal objective issues such as:
- The taxes are illegal as a matter of law.
- There is a math error on the assessment.
- Through error of omission by any state of county officer, the taxpayer was not given credit for an exemption or deduction as permitted by law.
Grade, condition and market adjustment issues cannot be addressed on the Form 133. The Form 133 could be used to appeal objective issues such as assessments with incorrect square footage or a one story home assessed as a two story home.
A Form 133 must have the approval of at least two of the following officials: the county auditor, county assessor or the township assessor. If the petition is denied, the county auditor shall refer the matter to the PTABOA for determination. The PTABOA shall provide a copy of their determination to the petitioner and the auditor.
A petitioner may appeal the PTABOA decision to the Indiana Board of Tax Review. The appeal must be made within thirty days after the mailing date of the PTABOA determination, and is filed with the county auditor.
After being heard by the Board of Tax Review, taxpayers may also seek review by the Indiana Tax Court. Details on how to appeal to the Tax Court following review by the Board can be obtained by contacting the Indiana Board of Tax Review.
Memoranda - Assessment Appeals
- Appeals Procedures - June 10, 2016
- Legislation Affecting Appeals and Authorizing the Creation of Multiple County PTABOA - March 30, 2016
- Legislative Changes Affecting Assessment Appeals - July 15, 2015