Appeals Property Tax

Property Tax Assessment Appeals Process

An appeal begins with filing a Form 130 – Taxpayer’s Notice to Initiate an Appeal with the local assessing official. The appeal should detail the pertinent facts of why the assessed value is being disputed. A taxpayer may only request a review of the current year’s assessed valuation.

Following an informal conference with the local assessing official, the assessor will make a recommendation either denying or approving the appeal. If denied, the appeal will be forwarded to the county Property Tax Assessment Board of Appeals (PTABOA) for review.

If the PTABOA denies the appeal, instructions will be provided on appealing the decision to the Indiana Board of Tax Review. After being heard by the Indiana Board of Tax Review, taxpayers may also seek review by the Indiana Tax Court. 

A taxpayer can still file an appeal concerning “objective” issues (i.e. factual matters, such as the property record card contains an incorrect description of the property, like a garage that does not exist); however, it is on page 2 of the Form 130. 

An objective appeal issues may include:

  1. The assessment was against the wrong person.
  2. The approval, denial, or omission of a deduction, credit, exemption, abatement, or tax cap.
  3. A clerical, mathematical, or typographical mistake.
  4. The description of the property.
  5. The legality or constitutionality of a property tax or assessment.

Objective claims may be made for up to three years of assessments with the submission of the Form 130. However, taxpayers requesting refunds must also file a Claim for Refund form (Form 17T).