Indiana Board of Tax Review Decisions
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 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.
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 § 6-1.1-15-1.1
Maximum Time Elapses - If more than 180 days have passed since the date the notice of appeal was filed, and the county property tax assessment board of appeals ("PTABOA") has not issued a determination, a taxpayer may appeal to the Indiana Board of Tax Review (“IBTR”). Ind. Code § 6-1.1-15-1.2(k).
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).
Appeal of $50 Penalty
A taxpayer who has been assessed a $50 penalty pursuant to Ind. Code § 6-1.1-15-1.2(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 § 6-1.1-15-1.2(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.