In general, appeals are processed in the order they are received and follow these steps:
Preliminary Conference: The County Assessor will contact you to setup a meeting (or phone call) to discuss your case. You should provide any evidence (pictures, appraisals, sales of neighboring properties, etc) that shows why you feel the assessment should be changed. If you and the County Assessor reach an agreement regarding the assessment, a stipulation agreement will be signed by both you and the County Assessor.
Hearing: If you are unable to come to an agreement, you will be scheduled for a hearing. This is a slightly more formal setting where you will be presenting your case in front of a Hearing Officer and the County Assessor will present their case. The Hearing Officer will make a recommendation and present it to the PTABOA (Property Tax Board of Appeals). The PTABOA will then make a decision. You will be notified of the decision via a written document.
Indiana Board of Tax Review (IBTR): If you are unhappy with the determination of the PTABOA, you may appeal to the IBTR. This must be done within forty-five (45) days of the PTABOA’s written determination.
For more information about the Appeals Process, please click this link to be directed to the DLGF Procedure for Appeal of Assessment page.