The Indiana General Assembly passed legislation in 2017 (Senate Enrolled Act 386 – 2017), that significantly changed the appeal process, which subsequently resulted in a change in the forms used in the appeal process. Effective July 1, 2017, the previous process for conducting an appeal was repealed and replaced with a new process (Indiana Code 6-1.1-15-1.1). Essentially, the new process consolidated the so-called “subjective appeal” (previously governed by Indiana Code 6-1.1-15-1) and “objective appeal” (previously governed by Indiana Code 6-1.1-15-12) into a single proceeding. The process begins at the local level and can be appealed to the state only after being reviewed locally.
Form 133, which was used for “objective appeals” was consolidated with Form 130-Short and Form 130 into one Form (https://forms.in.gov/Download.aspx?id=6979). 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 the Form 130. A “subjective” appeal, such as the taxpayer believes the assessed valuation of a property is incorrect, is filed on the first page of the Form 130.
Property Tax Assessment Appeals Process
- Form 130 – Taxpayer’s Notice to Initiate an Appeal
- Form 17-T
- Procedure for Appeal of Assessment Flow Chart
An appeal begins with filing a Form 130 – Taxpayer’s Notice to Initiate an Appeal with the local assessing official. The appeal should detail the pertinent facts of why the assessed value is being disputed. 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. After being heard by the Indiana Board of Tax Review, taxpayers may also seek review by the Indiana Tax Court.
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 the Form 130.
An objective appeal issues 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.
Objective claims may be made for up to three years of assessments with the submission of the Form 130. However, taxpayers requesting refunds must also file a Claim for Refund form (Form 17T).
Memoranda - Assessment Appeals
- Legislation Affecting Appeals [Assessment] - September 1, 2017
- Appeals Procedures [Assessment] - June 10, 2016
- Legislation Affecting Appeals and Authorizing the Creation of Multiple County PTABOA [Assessment] - March 30, 2016
- Property Tax Appeal Reporting Requirements [Assessment] - January 6, 2016