Appeals Forms & Other Info

Petition to appeal for Subjective Appeals (Overall Value Dispute)

 

Form 133            Petition to appeal for Objective Appeals (Possible Incorrect Info)


LINKS

IBTR                           Indiana Board of Tax Review

Indiana Tax Court       Information about acceptable evidence to support an appeal

 

INDIANA CODES FOR APPEALS

IC 6-1.1-15-1(f)

The written notice (of appeal) filed by a taxpayer must include the following information:

(1)The name of the taxpayer

(2)The address and parcel number of the property

(3)The address and telephone of the taxpayer

IC 6-1.1-15-5(b)

A party may petition for judicial review by the Indiana Tax Court

IC 6-1.1-15-5(e)

Also grants the County Assessor the authority to seek judicial review

 

FREQUENTLY ASKED QUESTIONS

I received a Notice of Assessment (Form 11) in the mail as part of the General Reassessment. How do I know if my assessed value is correct? The assessed value should reflect the amount a willing buyer would pay for the property at the time of the assessment. When a property owner receives a notice of assessment, the best way to determine if it is accurate is to question if the property could have sold for approximately that amount.

Who should I contact to initiate an appeal of the assessed value of my home? The first step in the appeals process begins with written notification to your County Assessor. A taxpayer may do this through one of the following:

  • File an Appeal Form 130 – This is for “subjective” appeals (i.e. you believe the assessed value in incorrect).
  • File an Appeal Form 133 – This is “objective” appeals (i.e. You were assessed a fireplace and you don’t have a fireplace), or
  • Submit a written appeal (including information such as the name of the taxpayer, the property address, parcel number, contact information, etc.) to the County Assessor.

A taxpayer has forty-five (45) days from the date of the notice of assessment to file an appeal. Appeals begin at the local level and can be appealed to the state, only after being reviewed locally.

Is an appraisal required as evidence when appealing an assessment?
No, the state law does not require a taxpayer to submit an appraisal of the subject property in order to appeal the assessment. Information about acceptable evidence to support an appeal can be found by clicking here.

What documentation should be included with the property tax appeal?
Under IC 6-1.1-15-1(f), the written notice (of appeal) filed by a taxpayer must include the following information:

(1)   The name of the taxpayer,
(2)   The address and parcel or key number of the property, and
(3)   The address and telephone number of the taxpayer.

Is an appraisal required as evidence when appealing an assessment?
No, the state law does not require a taxpayer to submit an appraisal of the subject property in order to appeal the assessment. Information about acceptable evidence to support an appeal can be found by clicking here.

I received my property tax bill and I think it is too high. What can I do?
A person’s property tax liability reflects the assessed value, deductions (i.e. The Homestead Standard Deduction and the Mortgage Deduction are two most common deductions), and local government spending. Hence, the first thing a taxpayer should do is to make sure their assessment is correct. This can be done by getting a copy of their property record card from the Assessor’s Office to make sure all of the parcel characteristics (i.e. square footage, features such as wood decks, detached garages, etc.) are correct. The next step is to make sure all of the deductions that a taxpayer is eligible for are in place.

What is the Property Tax Assessment Board of Appeals (PTABOA)?
The PTABOA consists of either a three (3) or five (5) member board comprised of individuals “knowledgeable in the valuation of property.” Putnam County has five (5) members on the PTABOA board, approved yearly by the County Commissioners. The County Assessor is a non-voting member of the PTABOA regardless of the number of members.

What happens if I miss the appeals deadline? Do I lose my change to appeal?
If an appeal is filed after the deadline, the taxpayer loses the ability to dispute the assessed value used to determine the tax liability for that year. However, taxpayers may still appeal the assessment to reduce the base for the following year. A change made in an assessment as a result of a successful appeal filed after the deadline becomes effective on the next assessment date, per IC 6-1.1-15-1(e).

How does the Appeal Process work?
Once a taxpayer has filed a written notice of appeal, the County Assessor is required to forward that written notice to the county PTABOA and attempt to hold a preliminary meeting with the taxpayer to resolve as many issues as possible. The County Assessor will forward a copy of the results of the preliminary meeting to the PTABOA. The PTABOA will review the agreement (if one was reached) and may change the assessment. If an agreement was not reached, or if an informal meeting was not held, the PTABOA must hold a hearing within 180 days of the filing of the appeal. The PTABOA must give the taxpayer at least thirty (30) days notice of the hearing date. After the hearing and a decision is rendered, the PTABOA will issue a written determination.

What if the taxpayer disagrees with the final determination of the PTABOA meeting?
If the taxpayer disagrees with the final determination, or the PTABOA does not hold a timely hearing or give notice of the decision within 120 days after the hearing, the taxpayer, may go to the next step and appeal to the Indiana Board of Tax Review (IBTR).

What if I can’t attend the scheduled hearing? What is the timeframe to file a continuance?
Effective July 1, 2012, the county PTABOA must give at least thirty (30) days notice, by mail, of the date, time, and place of the hearing to the taxpayer and the County Assessor with whom the taxpayer filed the notice for review. In some situations, a taxpayer may need to request an extension of time (i.e. a continuance) because of individual circumstances (for example, the taxpayer may be waiting for some information such as an appraisal [although an appraisal is not required in the appeal process] or there may be some urgent family or work issues that must be attended to on the date scheduled for the appeal hearing). A taxpayer may request a continuance of the hearing (that is, a postponement to later date) by filing, at least twenty (20) days before the hearing date, a request for continuance with the PTABOA and the County Assessor with evidence supporting just cause why the PTABOA should postpone the hearing. The PTABOA must, no later than then (10) days after the date the request for continuance is filed, determine whether the taxpayer has demonstrated just cause for a continuance, at which point the PTABOA either must grant or deny the taxpayer’s request for continuance.

Do I have to show up for the appeal hearing or can they review the information I submitted?
A taxpayer may request that the PTABOA take action without the taxpayer being present and make a decision based on the evidence already submitted to the PTABOA. The taxpayer may make the request by filing it with the PTABOA and County Assessor at least eight (8) days before the hearing date.

What if I do not attend my appeal hearing? Is there a penalty?
If the taxpayer or representative fails to appear at the PTABOA hearing, and the taxpayer’s request for a continuance was denied, a penalty of fifty dollars ($50) will be assessed against the taxpayer. The penalty will also be assessed if the taxpayer’s request for a continuance, request for the PTABOA to take action with the taxpayer being present, or withdrawal is not timely filed. A taxpayer may appeal the assessment of the penalty to the IBTR or directly to the Tax Court.

I think my assessment is incorrect and I am filing an appeal. Do I have to pay the full amount of my tax bill, or can I wait for the results of my appeal?
If you have filed an appeal, you may pay an amount based on the immediately preceding year’s assessment of real property if an assessment, or increase in assessment, of real property is involved. The taxes resulting from the assessment or increase in assessment are not due until after the petition for review, or the proceeding for judicial review, is finally adjudicated and the assessment or increase in assessment is finally determined.

I filed a property tax appeal, but now I decided I do not want to pursue it. What do I need to do?
A taxpayer may withdraw a petition by filing a notice of withdrawal with the PTABOA and the County Assessor at least eight (8) days before the hearing date. As a reminder, if it is after the eight (8) days, a penalty of fifty dollars ($50) will be assessed against the taxpayer.

What is the IBTR?
The Indiana Board Tax Review (IBTR) is the state administrative tax appeals board. A taxpayer who disagrees with the PTABOA’s determination may petition the IBTR for further review. More information about the IBTR is available by clicking here.

If a decision of an appeal is made at the state level (IBTR), and each party agrees with it, does the County Assessor or the PTABOA have to approve it?
If an IBTR decision is rendered, and neither party seeks a rehearing or appeals the decision to the Indiana Tax Court, then the decision stands without approval of the County Assessor or local PTABOA. It is important to note that each appeal (and year) stands on its own merits.

If I am successful in my appeal, do I get a refund, and is there interest?
Effective July 1, 2012, if a taxpayer is entitled to a property tax refund or credit because an assessment is decreased, the taxpayer shall also be paid, or credited with, interest on the excess taxes that the taxpayer paid at the rate of four percent (4%) per year.

 

For more information about the Appeal Process, please visit the DLGF website:
DLGF – Property Tax Appeals