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 NOTICE

Effective April 7, 2008, Governor Daniels appointed Bob Wente as a member of the board governing the IBTR.  The three-member board consists of Betsy J. Brand, Terry G. Duga, and Bob Wente.

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.

Procedural Rules.  The Board’s amendments to its procedural rules were finalized and became effective on December 14, 2007. Click here to view the final version of the Board’s rules.