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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 concerning property tax exemptions, deductions, and credits. The IBTR, however, lacks jurisdiction to address appeals where taxpayers contest only their tax bill and not their property's assessment.
Revisions to the Form 132 Petition
The IBTR has revised the Form 132 Petition for Review of Exemption before the Indiana Board of Tax Review. The Form 132 petition can be found under the Forms tab on the upper left side of this page. The Form 132 can also be found at Forms.IN.gov on the upper right side of this page. Among the revisions you will notice:
• The petition is now 2 pages instead of 3 pages.
• The petition number format has changed. The petition number will be assigned by the IBTR.
• A question was added about appeals filed directly to the IBTR.
• A section was added for Optional Election of Electronic Service. A petitioner may now elect to receive all notices by electronic mail. See Section 4.
Assessment and Valuation Dates
In an appeal, parties must explain how their evidence relates to an appealed property’s market value-in-use as of the relevant valuation date. Thus, the parties must be aware of the assessment date and corresponding valuation date of the appeal.
Starting in 2016, the assessment date and valuation date are both January 1. Ind. Code § 6-1.1-2-1.5.
For the 2010 - 2015 assessment years, the valuation date and assessment date are both March 1. Ind. Code § 6-1.1-4-4.5(f) (2010).
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.
Direct Appeal to IBTR
Appeals filed under Ind. Code § 6-1.1-15-1
Maximum Time Elapses - If the property tax assessment board of appeals (“PTABOA”) fails to hold a hearing within 180 days after the taxpayer filed the written notice of appeal, or fails to issue a determination within 120 days after the hearing, the taxpayer may appeal to the Indiana Board of Tax Review (“IBTR”). Ind. Code § 6-1.1-15-1(o).
Agreed Waiver - The taxpayer and the county or township official may enter into an agreement to waive a determination by the PTABOA and appeal directly to the IBTR. The agreement must be entered into not more than 120 days after the taxpayer filed the notice of review. Ind. Code § 6-1.1-15-2.5.
If the PTABOA fails to act on an exemption application within 180 days after the owner files the application, the owner may petition the IBTR to approve or disapprove the exemption application. Ind. Code § 6-1.1-11-7(d).
Petition for Correction of Error
If the PTABOA fails to issue a determination within 180 days after the taxpayer filed the petition for correction of error (Form 133), the taxpayer may petition the IBTR to correct the errors. Ind. Code § 6-1.1-15-12(e).
Appeal of $50 Penalty
A taxpayer who has been assessed a $50 penalty pursuant to Ind. Code § 6-1.1-15-1(l), may appeal the assessment of the penalty to the Indiana Board of Tax Review ("IBTR") or directly to the tax court.
To appeal the penalty to the IBTR, the taxpayer should follow the procedures for obtaining a review by the IBTR outlined in Ind. Code § 6-1.1-15-3(d) and file a Form 131 petition. The Form 131 petition must be filed not later than 45 days after the taxpayer is notified of the assessment of the $50 penalty. The Form 131 petition must be filed with the IBTR and a copy sent to the county assessor. Under Section 3: Grounds for Appeal, the taxpayer should explain that the appeal is being filed pursuant to Ind. Code § 6-1.1-15-1(l) for assessment of the $50 penalty. The taxpayer should also attach a copy of the notice from the county showing the assessment of the $50 penalty.