A tax representative is a person who represents another person at a proceeding before the property tax board of appeals or the Indiana Board of Tax Review.
The term does not include:
- the owner of the property or person liable for the taxes that is the subject of the appeal;
- a permanent full-time employee of the owner of the property or person liable for the taxes who is the subject of the appeal;
- representatives of local units of government appearing on behalf of the unit or as the authorized representative of another unit;
- a certified public accountant, when the certified public accountant is representing a client in a matter that relates only to personal property taxation; or
- an attorney who is a member in good standing of the Indiana bar or any person who is a member in good standing of any other state bar and who has been granted leave by the board to appear pro hac vice.
To serve as a tax representative, a person must:
- be properly certified by the board;
- be eighteen (18) years of age;
- hold a high school diploma or equivalent credential;
- are a certified Level Two assessor-appraiser, but, after December 31, 2013, they must furnish evidence that they are a certified Level Three assessor-appraiser
- have completed the educational course requirements of all rules adopted by the board related to procedures for practice before the property tax assessment board of appeals, the division of appeals, or the board;
- have fully complied with all rules adopted by the board regarding professional conduct and ethical considerations;
- have fully complied with all rules adopted by the board regarding client solicitation; and
- have a copy of a properly executed power of attorney from the taxpayer on the form prescribed by the board on file with the board before a hearing will be scheduled.
Those interested in becoming a certified Tax Representative should contact the Department at (317) 233-0166.
- Tax Representative Administrative Code 52 IAC 1
- Assessor-Appraisers, Professional Appraisers, and Tax Representatives Administrative Code 50 IAC 15-5