Appeals

Please refer to the Property Tax Appeals Taxpayers Guide* for information and answers to frequently asked questions.

OVERVIEW

Indiana Law provides two ways for taxpayers to contest the assessment value of their property. Both begin at the local level and can be appealed to the state only after being locally reviewed. An appeal of an assessment must be done within forty-five (45) days after the Assessor’s Office mails the Notice of Assessment (Form-11). The exact date for the last day to appeal will be printed on the Form 11.

 

What if a taxpayer does not receive a Form 11?

Form 11’s are mailed to the owner’s address on file. It is the owner’s responsibility to be sure these addresses are accurate. Dates are also published in local newspapers as to when Form 11’s will be sent out and the last date a taxpayer may appeal their assessment.

If a taxpayer believes that the assessed valuation of a property is incorrect, a SUBJECTIVE APPEAL may be filed. This type of appeal is based on the taxpayer’s judgment as to the correct market value of the property.

The other appeal process addresses factual matters with an OBJECTIVE APPEAL. For example, if a taxpayer notices the property tax card contains an incorrect description of a property (i.e. a garage listed that does not exist). This appeal process is in place to correct problems such as these.

 

SUBJECTIVE APPEALS

This type of appeal begins with either a written notification or a Form 130 to the County Assessor requesting a conference to discuss the assessment. The request should detail the pertinent facts as to why the assessed value is being disputed.

The appeal should include the following information:

  • The property’s parcel number
  • The property’s address
  • The property owner’s name and contact information

A taxpayer may only request a review of the current year’s assessed valuation. Following the informal conference with the County Assessor, the Assessor will make a recommendation either denying or approving the appeal. If denied, the appeal will be forwarded to the county Property Tax Board of Appeals (PTABOA) for review. If the PTABOA denies the appeals, instructions will be provided on appealing the decision to the Indiana Board of Tax Review (IBTR).

For more information on Subjective Appeals, please click here to see the DLGF Form 130 Fact Sheet.

OBJECTIVE APPEALS

This type of appeal begins with the submission for Correction of Error (Form 133) to the County Assessor. This form may be used to appeal objective issues such as:

  • The taxes are illegal as a matter of law
  • There is a math error on the assessment
  • Through error or omission by any state or county officer, the taxpayer was not given credit for an exemption or deduction as permitted by law.

The form 133 could be used to appeal objective issues such as assessments with incorrect square footage or a one-story home assessed as a two-story home. (Square footage for property valuation is measured from the OUTSIDE of the building)

Claims may be made for up to three (3) years of assessments with the submission of the Form 133. However, the taxpayers requesting refunds must also file a Claim for Refund Form (Form 17T).

For more information on Objective Appeals, please click here to see the DLGF Form 133 Fact Sheet.

 

*This guide is in handbook format. When printing, set properties to print double sided and landscape. When done printing, fold all papers in half and staple in the middle.