Welcome to the Indiana Board of Tax Review
The Indiana Board of Tax Review (IBTR) is the state agency charged with deciding property tax assessment appeals. The IBTR addresses appeals contesting real and personal property assessments. It also addresses appeals from denials or grants of exemptions, deductions and refunds. The IBTR, however, lacks jurisdiction to address appeals where taxpayers contest only their tax bill and not their property's assessment.
IMPORTANT NOTICES
Recent Rulemaking On September 20, 2011, the Indiana Supreme Court issued its “Order Amending Indiana Rules for Admission to the Bar and the Discipline of Attorneys.” Rule 3, Section 2 now states that “Any court of the State of Indiana, in the exercise of discretion, may permit a member of the bar of another state or territory of the United States, or the District of Columbia, not admitted pursuant to Rule 21, to appear in a particular case or proceeding, only if the court before which the attorney wishes to appear, or in the case of an administrative proceeding, the Supreme Court determines that there is good cause for such appearance” and certain conditions are met. Ind. R. Admis. Bar & Disc. Att'ys 3, § 2 Admission of Attorneys: Temporary Admission on Petition (emphasis added). This is contrary to the current provisions of the Board’s rule promulgated at 52 IAC 2-3-2(c) which holds that “Attorneys not admitted to practice in Indiana seeking to appear before the board must also file a verified petition with the board setting forth the following: (1) The name, address, and phone number of the attorney’s law firm or employer; (2) The states or territories in which the attorney is licensed to practice law, and that the attorney is currently a member in good standing in all jurisdictions; and (3) That the attorney has never been suspended or disbarred or resigned as a result of a disciplinary charge, investigation, or proceedings from the practice of law in any jurisdiction, or, if the attorney has been suspended or disbarred or resigned from the practice of law, the petition shall specify the following: the jurisdiction; the charges; and the address of the court and disciplinary authority that imposed the sanction” and the provisions of 52 IAC 2-2-4(7), which defines an “authorized representative” to include “An attorney who is a member in good standing of the Indiana bar or any person who: (A) is a member in good standing of any other state bar; and (B) has been granted leave to appear before the board.” Therefore, any foreign attorney seeking to practice before the Board must petition the Indiana Supreme Court for permission to do so. Despite the Board’s rules to the contrary, the Board does not have the authority to grant leave to practice before it to an attorney who is not licensed to practice in the state of Indiana. Burden Shifting Legislation
32. IC 6-1.1-15-17 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 17. This section applies to any review or appeal of an assessment under this chapter if the assessment that is the subject of the review or appeal increased the assessed value of the assessed property by more than five percent (5%) over the assessed value determined by the county assessor or township assessor (if any) for the immediately preceding assessment date for the same property. The county assessor or township assessor making the assessment has the burden of proving that the assessment is correct in any review or appeal under this chapter and in any appeals taken to the Indiana board of tax review or to the Indiana tax court.
Assessment and Valuation Dates
For the 2006-2009 assessment years, the valuation date is “January 1 of the year preceding the year of the assessment date.” 50 IAC 21-3-3 (2006). Thus, for a March 1, 2006 assessment, the valuation date is January 1, 2005, while the valuation date for a March 1, 2007 assessment is January 1, 2006, and so on.
For assessment dates after December 31, 2009, “an adjustment in the assessed value of real property under this section shall be based on the estimated true tax value of the property on the assessment date that is the basis for taxes payable on that real property.” Ind. Code § 6-1.1-4-4.5(f) (2010). Thus, for example, the valuation date for a March 1, 2010 assessment is March 1, 2010. See Valuation Date.
Who is the party to defend the PTABOA determination?
If an appeal is based on a PTABOA determination issued after June 30, 2007, then the county assessor is the party to defend the determination. See Ind. Code § 6-1.1-15-3(b) P.L. 219-2007 (SEA 287) §§ 39, 156(c). The statute clearly states that the county assessor is the party to defend the determination of the PTABOA.
For appeals based on a PTABOA determination issued before June 30, 2007, you must determine whether there is a township assessor.
If there is a township assessor, then the township assessor is the party to defend the determination.
If the township assessor’s duties have been statutorily transferred to the county assessor, then the county assessor is the party to defend the assessment.
Thus in most appeals before the Board, the county assessor is the party to defend the PTABOA determination. The only exception is for appeals based on PTABOA determinations issued before June 30, 2007, where there is a township assessor. See Chart.
Appeal Rights.
Public Law 219-2007 created new deadlines for a local property tax assessment board of appeals ("PTABOA") to act on a taxpayer's written notice requesting a review of his or her assessment. The new deadlines apply to review notices filed after June 30, 2007. In those cases, a PTABOA must hold a hearing within 180 days after the taxpayer filed his or her review notice, and it must issue a written determination within 120 days of that hearing. If the PTABOA fails to hold a hearing within 180 days and/or fails to issue a determination within 120 days of its hearing, a taxpayer needn't wait for the PTABOA to issue a determination; he or she may file an appeal directly with the Indiana Board of Tax Review. That direct appeal option is only available in cases where a taxpayer filed his or her written review notice after June 30, 2007.
