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PROCEDURE FOR APPEAL OF ASSESSMENT
Part of State Form 53958 (R7 / 10-18)
IC 6-1.1-15-1.1, 1.2
IC 6-1.1-15-1.2(h), (i)
IC 6-1.1-15-3(a), (d), (f); IC 6-1.5-4-1
IC 6-1.1-15-4(e)-(h); IC 6-1.1-15-5(a)
IC 6-1.1-15-5(b), (c), (g)
Taxpayer has right to appeal assessment.
A taxpayer may file an appeal based on the mailing dates of the notice of assessment:
• Deadline: June 15 if notice of assessment is mailed before May 1 of the assessment
• Deadline: June 15 of the year taxes are due, if notice of assessment is mailed on or
after May 1 of the assessment year.
Taxpayer files a property tax appeal with assessing official.
The taxpayer must use the Form prescribed by the DLGF (Form 130) for each parcel
Filing of the appeal:
1) initiates a review; and
2) requires the assessing official to schedule a preliminary informal meeting with the
Assessing official must hold the preliminary informal meeting with the taxpayer to
resolve as many issues as possible. The assessing official must forward results of
the preliminary meeting to Auditor and PTABOA
using Form 134.
If PTABOA receives Form 134
that indicates an agreement was
reached before the PTABOA hearing:
• PTABOA votes to approve or deny the
• assessing official gives notice of the
agreed-to assessment to PTABOA,
Auditor and Assessor (if not same as
assessing official); and
• if PTABOA accepts the agreed
resolution, must issue a final
determination adopting the resolution
and vacating any scheduled
If no agreement is reached or PTABOA
does not receive Form 134, PTABOA
must hold hearing within 180 days of
filing of appeal. PTABOA must give
taxpayer and official at least thirty (30)
days notice of the hearing date.*
* Taxpayer may request continuance at
least ten (10) days before hearing.
PTABOA must reschedule the hearing
upon receipt. Taxpayer may request
action without his presence or withdraw
a petition at least 10 days before the
hearing. A PENALTY OF $50 may be
assessed against the taxpayer or
representative for an unexcused failure
to appear at the hearing. Taxpayer may
request that the PTABOA determine an
appeal without a hearing in writing at
least twenty (20) days before the
During the PTABOA hearing, taxpayer
may present his/her evidence for
disagreement. The assessing official
must present the basis for the
assessment decision and refute the
taxpayer’s evidence. No appraisal is
required by taxpayer.
If the PTABOA does not hold a timely hearing within 180
days of filing of appeal, taxpayer may appeal to IBTR.
1. PTABOA =
County Property Tax Assessment Board of Appeals
• Each county must have a PTABOA comprised of individuals
“knowledgeable in the valuation of property.”
• The County Commissioners may determine whether to have a three
(3) or five (5) member PTABOA. The County Assessor is a
non-voting member of the PTABOA regardless of the number of
• Three-Member PTABOA:
- The fiscal body appoints one (1) individual who must be a
certified Level II or III assessor-appraiser.
- The Board of Commissioners appoints two (2) freehold members so
that not more than two (2) of the members may be of the same
political party and so that at least two (2) are residents of the county.
At least one (1) of the Board’s appointees must be a certified
Level II or III assessor-appraiser. The Board, however, may
waive that requirement.
• Five-Member PTABOA:
- The Board of Commissioners appoints three (3) freehold members
and the county fiscal body appoints two (2) members.
- At least one (1) of the members appointed by the county fiscal body
may be a certified Level II or III assessor-appraiser.
- The Board of the county shall appoint three (3) freehold members so
that not more than three (3) of the five (5) members may be of the
same political party and so that at least three (3) of the five (5)
members are residents of the county. At least one (1) of the
members appointed by the Board must be a certified Level II or III
assessor-appraiser. The Board, however, may waive the
requirements that one of their appointments be a Level II or III
• Multiple County PTABOA:
- Established by county legislative body of two (2) or more counties.
- Can have either three (3) or five (5) members.
- The majority of members must have Level II or Level III.
- County assessor cannot serve on the board.
IC 6-1.1-28-0.1, 0.2
Taxpayer initiates an appeal with IBTR
Taxpayer may appeal PTABOA's action to IBTR
with respect to (1) assessment of taxpayer's real or
personal property, (2) exemption of taxpayer's real or
personal property, (3) property tax deductions, or (4)
property tax credits. The taxpayer must file the Form
131 with the IBTR within forty-five (45) days when
PTABOA's order is given to parties and must mail a
copy of the petition to the other party, i.e. the assessing
official. No appraisal is required by taxpayer.
IBTR holds hearing within nine (9) months after appeal
petition is filed (unless general reassessment year).
IBTR must issue decision within ninety (90) days after
hearing (unless extension ordered or general
reassessment year). Party may request a rehearing
within fifteen (15) days of IBTR final determination. May
appeal to Tax Court.
Taxpayer initiates appeal with Tax Court
A taxpayer must file a petition with the Indiana Tax
Court within forty-five (45) days of IBTR final
determination or at any time after the maximum time
elapses for the IBTR to make a final determination. May
appeal Tax Court determination to Supreme Court.
Taxpayer initiates appeal with
Indiana Supreme Court
Review by the Supreme Court is discretionary.
2. IBTR = Indiana Board of Tax Review
• IBTR is a state agency with three (3) commissioners appointed by the Governor.
• Two (2) members of IBTR must be members of one major political party, and one (1) member must be
a member of the other major political party.
• IBTR may appoint administrative law judges to conduct the appeal hearing.
IC 6-1.5-2-1, IC 6-1.5-3-3
3. For a proceeding pending or commenced after June 30, 2012, to accurately determine market-value-in-use,
a taxpayer or official may, in a proceeding concerning residential property, introduce evidence of the
assessment of comparable properties in the same taxing district or within two (2) miles of the taxing
district; but (in a proceeding regarding non-residential property) a taxpayer may introduce evidence of
any comparable property, but preference is given to comparable property in the taxing district or within
two (2) miles of the taxing district.
Assessor Burden of Proof: If the assessment for which a notice of review is filed increased the assessed
value of the property by more than five percent (5%) over the assessed value finally determined for the
immediately preceding assessment date, the county assessor or township assessor making the
assessment has the burden of proving that the assessment is correct.
Department of Local Government Finance
July 1, 2018
IC 6-1.1-15-1.2(d)-(g), (l)