Property Tax Assessment Appeals
As a property owner in Randolph County, when you receive your Notice of Assessment (Form 11) in May of each year you have the right to appeal the assessment. Effective 1 January 2019, the last day to appeal any real property assessment is the close of business on June 15th, unless this date falls on a weekend, then it will be the first Monday immediately following. i.e., for 2019, the deadline will be on Monday the 17th due to weekend
An appeal begins with completing page 1 and filing Form 130 – Taxpayer’s Notice to Initiate an Appeal with the local Assessing Official. The appeal shall detail and or have evidence attached to explain the claim that the assessed value (not the taxes) is being disputed. A taxpayer may only appeal the TOTAL Valuation of a property, not just a portion of it. A taxpayer may only request a review of the current year’s assessed valuation. Following an 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 (IBTR). After being heard by the IBTR, taxpayers may also seek review by the Indiana Tax Court.
Appraisals are accepted however, are not required. If an appraisal is submitted, it is NOT to be considered the final value as all appraisals are based on the scope of the appraisal setforth by the client and as such; will be reviewed in accordance with the National Uniform Standards of Professional Appraisal Practices and Mass Appraisal guidelines. It must also be noted and understood that just because the bank gives the owner a copy of the appraisal if the owner is not listed as the client, the value may not be considered valid.
If you have a Rental Property, only the submission of a CURRENTLY SIGNED LEASE will be accepted to reflect Income Based Value.
A taxpayer can still file an appeal concerning “objective” issues (i.e. factual matters, such as the property record card contains an incorrect description of the property, like a garage that does not exist); however, it is on page 2 of Form 130.
An objective appeal issue may include:
- The assessment was against the wrong person.
- The approval, denial, or omission of a deduction, credit, exemption, abatement, or tax cap.
- A clerical, mathematical, or typographical mistake.
- The description of the property.
- The legality or constitutionality of a property tax or assessment. (must show how evidence)
- Objective claims may be made for up to three years of assessments with the submission of Form 130 for each year. However, taxpayers requesting refunds must also file a Claim for Refund form (Form 17T) and it must be associated with an appeal from that year.
It must also be understood that when an appeal is filed, ALL aspects of the parcel will be reviewed and considered in the appeal. An appeal is NOT a guarantee that the assessed value will be reduced. This is why the presentation of evidence is crucial to your opinion of value.