Fill - Free fillable FORM 130: TAXPAYERS NOTICE TO INITIATE AN APPEAL (Jennings County Government) PDF form

TAXPAYER’S NOTICE TO INITIATE AN APPEAL

State Form 53958 (R7 / 12-18)

Prescribed by the Department of Local Government Finance

FORM 130

Assessment year under appeal

JANUARY 1, 20______

Check type of property under appeal (check only one): Real Personal

Page 1 of 3

SECTION I: PROPERTY and PETITIONER INFORMATION

County Township Parcel or key number (for real property only)

Address of property being appealed (number and street, city, state, and ZIP code)

Legal description on Form 11 or property record card (for real property), or business name (for personal property)

Name of property owner Telephone number of property owner

Mailing address of property owner (number and street, city, state, and ZIP code)

SECTION II: REASON FOR APPEAL OF CURRENT YEAR’S ASSESSMENT

Land Improvements Personal Property

The property described in Section I is currently assessed at:

The petitioner contends that the property should be assessed at:

• A taxpayer may appeal an assessment by filing this appeal form with the township assessor, or the county assessor if the township is not served by a

township assessor.

• An appeal of the current year’s assessment may have two different filing deadlines which are based on when the Form 11 notice of assessment is mailed.

If the Form 11 is mailed before May 1 of the assessment year, the filing deadline Is June 15 of that year. If the Form 11 is mailed after April 30 of the

assessment year, the filing deadine is June 15 in the year that the tax statements are mailed (IC 6-1.1-15-1.1) Taxpayers should complete Section II of this

form for this type of appeal.

• An appeal can also be filed to correct certain types of specific errors covered in IC 6-1.1-15-1.1(a) and (b). This type or limited appeal must be filed not later

than three (3) years after the taxes were first due. Taxpayers should complete Section Ill of this form for this type or appeal.

• The appeal of an assessment requires evidence relevant to the true tax value of the taxpayer's property as of the assessment date. This evidence is not

required to be provided at the time of filing the appeal; however, the exchange of available information is required at the preliminary informal meeting. If the

disputed issues cannot be resolved and a hearing before the county board is required, any additional information obtained after the preliminary informal

meeting and before the hearing should be provided to the other party before the hearing. If the information is provided for the first time at the hearing, the

county board, unless waived by the receiving party, shall continue the hearing. Examples of evidence could include an appraisal, construction costs, sales

information for the subject property or comparable properties, or any other information complied according to generally accepted appraisal principles.

As a result of filing this petition, the assessment may increase, may decrease, or may stay the same.

SPECIAL NOTE: A holder of a tax sale certificate under IC 6-1.1-24 does not have an interest in tangible property for purposes of obtaining a review or bringing

an appeal of an assessment of property under IC 6-1.1-15.

REQUIRED INFORMATION:

OPTIONAL INFORMATION NOT REQUIRED AT THE TIME OF FILING:

List attached evidence or give reasons for requested change:

Name of authorized representative (if different from owner)

Mailing address of authorized representative (number and street, city, state, and ZIP code)

Telephone number of authorized representative

Signature of petitioner, taxpayer, or duly authorized officer

Printed or typed name of petitioner, taxpayer, or duly authorized officer

Date of signature (month, day, year)

( )

FOR OFFICE USE ONLY

Petition number (Assigned by

Local Office)

E-mail address of property owner (if available)

Reset Form

Page 2 of 3

SECTION III: CORRECTION OF ERROR PER IC 6-1.1-15-1.1(a) and (b)

Land Improvements Total

The property described in Section I is currently assessed at:

The petitioner contends that the property should be assessed at:

The requested change in value is justified because the following error was made:

The assessment was against the wrong person.

The approval, denial, or omission of a deduction, credit, exemption, abatement, or tax cap.

A clerical, mathematical, or typographical mistake.

The description of the property.

The legality or constitutionality of a property tax or assessment.

Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value

and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)

Name of authorized representative (if different from owner)

Mailing address of authorized representative (number and street, city, state, and ZIP code)

Telephone number of authorized representative

Signature of petitioner, taxpayer, or duly authorized officer

Printed or typed name of petitioner, taxpayer, or duly authorized officer

Date of signature (month, day, year)

( )

E-mail address of

authorized representative

(if available)

Page 3 of 3

PROCEDURE FOR APPEAL OF ASSESSMENT

Part of State Form 53958 (R7 / 10-18)

IC 6-1.1-15-1.1(b)

IC 6-1.1-15-1.1, 1.2

IC 6-1.1-15-1.2(a)-(b)

IC 6-1.1-15-1.2(c)-(d)

IC 6-1.1-15-1.2(h), (i)

IC 6-1.1-15-1.2(k)

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)

IC 33-26-6-7(d)

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

year.

• 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

being appealed.

Filing of the appeal:

1) initiates a review; and

2) requires the assessing official to schedule a preliminary informal meeting with the

taxpayer.

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

resolution;

• 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

hearing.

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

hearing.

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

members.

• 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

assessor-appraiser.

IC 6-1.1-28-1

• 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.

IC 6-1.1-15-17.2

Department of Local Government Finance

July 1, 2018

IC 6-1.1-15-1.2(d)-(g), (l)

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FORM 130: TAXPAYERS NOTICE TO INITIATE AN APPEAL (Jennings County Government)

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