Enlarge image | Reset Form FOR OFFICE USE ONLY FORM 130 TAXPAYER’S NOTICE TO INITIATE AN APPEAL Petition Number (Assigned by State Form 53958 (R8 / 1-21) Local Office) Assessment Year Under Appeal Prescribed by the Department of Local Government Finance JANUARY 1, 20______ • 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 real property 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 for real property assessments 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. • For personal property assessments, an appeal can be filed within forty-five (45) days of the date that the notice was mailed. • 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. Check type of property under appeal (check only one): Real Personal REQUIRED INFORMATION: 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) E-mail address of property owner (if available) OPTIONAL INFORMATION NOT REQUIRED AT THE TIME OF FILING: 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: List attached evidence or give reasons for requested change: Name of authorized representative (if different from owner) Telephone number of authorized representative ( ) Mailing address of authorized representative (number and street, city, state, and ZIP code) E-mail address of property owner (if available) Signature of petitioner, taxpayer, or duly authorized officer Date of signature (month, day, year) Printed or typed name of petitioner, taxpayer, or duly authorized officer Page 1 of 3 |
Enlarge image | 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) Telephone number of authorized representative ( ) Mailing address of authorized representative (number and street, city, state, and ZIP code) E-mail address of authorized representative (if available) Signature of petitioner, taxpayer, or duly authorized officer Date of signature (month, day, year) Printed or typed name of petitioner, taxpayer, or duly authorized officer Page 2 of 3 |
Enlarge image | PROCEDURE FOR APPEAL OF ASSESSMENT Part of State Form 53958 (R8 / 1-21) Taxpayer has right to appeal assessment. 1. PTABOA = County Property Tax Assessment Board of Appeals A taxpayer may file an appeal based on the mailing dates of the notice of assessment: • Deadline: June 15 if notice of the real property assessment is mailed before May 1 of • Each county must have a PTABOA comprised of individuals the assessment year. “knowledgeable in the valuation of property.” • Deadline: June 15 of the year taxes are due, if notice of the real property • The County Commissioners may determine whether to have a three assessment is mailed on or after May 1 of the assessment year. (3) or five (5) member PTABOA. The County Assessor is a • Deadline: For assessments of personal property, forty-five (45) days after the date non-voting member of the PTABOA regardless of the number of members. on which the notice is mailed. IC 6-1.1-15-1.1(b) • Three-Member PTABOA: - The fiscal body appoints one (1) individual who must be a Taxpayer files a property tax appeal with assessing official. certified Level II or III assessor-appraiser. - The Board of Commissioners appoints two (2) freehold members so The taxpayer must use the Form prescribed by the DLGF (Form 130) for each parcel that not more than two (2) of the members may be of the same being appealed. 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 Filing of the appeal: Level II or III assessor-appraiser. The Board, however, may 1) initiates a review; and waive that requirement. 2) requires the assessing official to schedule a preliminary informal meeting with the • Five-Member PTABOA: taxpayer. - The Board of Commissioners appoints three (3) freehold members IC 6-1.1-15-1.1, 1.2 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. Assessing official must hold the preliminary informal meeting with the taxpayer to - The Board of the county shall appoint three (3) freehold members so resolve as many issues as possible. The assessing official must forward results of that not more than three (3) of the five (5) members may be of the the preliminary meeting to Auditor and PTABOA 1 using Form 134. 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 IC 6-1.1-15-1.2(a)-(b) members appointed by the Board must be a certified Level II or III If PTABOA receives Form 134 If no agreement is reached or PTABOA assessor-appraiser. The Board, however, may waive the requirements that one of their appointments be a Level II or III that indicates an agreement was does not receive Form 134, PTABOA assessor-appraiser. reached before the PTABOA hearing: must hold hearing within 180 days of IC 6-1.1-28-1 filing of appeal. PTABOA must give • Multiple County PTABOA: • PTABOA votes to approve or deny the taxpayer and official at least thirty (30) - Established by county legislative body of two (2) or more counties. resolution; days notice of the hearing date.* - Can have either three (3) or five (5) members. - The majority of members must have Level II or Level III. • assessing official gives notice of the * Taxpayer may request continuance at - County assessor cannot serve on the board. agreed-to assessment to PTABOA, least ten (10) days before hearing. IC 6-1.1-28-0.1, 0.2 Auditor and Assessor (if not same as PTABOA must reschedule the hearing assessing official); and upon receipt. Taxpayer may request If the PTABOA does not hold a timely hearing within 180 action without his presence or withdraw days of filing of appeal, taxpayer may appeal to IBTR.2 • if PTABOA accepts the agreed a petition at least 10 days before the IC 6-1.1-15-1.2(k) resolution, must issue a final hearing. A PENALTY OF $50 may be determination adopting the resolution assessed against the taxpayer or Taxpayer initiates an appeal with IBTR and vacating any scheduled representative for an unexcused failure Taxpayer may appeal PTABOA's action to IBTR with hearing. to appear at the hearing. Taxpayer may respect to: (1) assessment of taxpayer's real or personal IC 6-1.1-15-1.2(c)-(d) request that the PTABOA determine an property; (2) exemption of taxpayer's real or personal appeal without a hearing in writing at property; (3) property tax deductions; or (4) property tax least twenty (20) days before the credits. The taxpayer must file the Form 131 with the IBTR hearing. within forty-five (45) days when PTABOA's order is given to IC 6-1.1-15-1.2(d)-(g), (l) parties and must mail a copy of the petition to the other party - i.e. the assessing official. No appraisal is required During the PTABOA hearing, taxpayer by taxpayer.3 may present his/her evidence for IC 6-1.1-15-3(a), (d), (f); IC 6-1.5-4-1 disagreement. The assessing official must present the basis for the IBTR holds hearing within nine (9) months after appeal assessment decision and refute the petition is filed (unless general reassessment year). taxpayer’s evidence. No appraisal is IBTR must issue decision within ninety (90) days after required by taxpayer.3 hearing (unless extension ordered or general reassessment year). Party may request a rehearing 2. IBTR = Indiana Board of Tax Review IC 6-1.1-15-1.2(h), (i) within fifteen (15) days of IBTR final determination. May • IBTR is a state agency with three (3) commissioners appointed by the Governor. appeal to Tax Court. • Two (2) members of IBTR must be members of one major political party, and one (1) member must be IC 6-1.1-15-4(e)-(h); IC 6-1.1-15-5(a) a member of the other major political party. • IBTR may appoint administrative law judges to conduct the appeal hearing. Taxpayer initiates appeal with Tax Court IC 6-1.5-2-1, IC 6-1.5-3-3 A taxpayer must file a petition with the Indiana Tax 3. For a proceeding pending or commenced after June 30, 2012, to accurately determine market-value-in-use, Court within forty-five (45) days of IBTR final a taxpayer or official may, in a proceeding concerning residential property, introduce evidence of the determination or at any time after the maximum time assessment of comparable properties in the same taxing district or within two (2) miles of the taxing elapses for the IBTR to make a final determination. May district; but (in a proceeding regarding non-residential property) a taxpayer may introduce evidence of appeal Tax Court determination to Supreme Court. any comparable property, but preference is given to comparable property in the taxing district or within two (2) miles of the taxing district. IC 6-1.1-15-5(b), (c), (g) Assessor Burden of Proof: If the assessment for which a notice of review is filed increased the assessed Taxpayer initiates appeal with Indiana Supreme Court value of the property by more than five percent (5%) over the assessed value finally determined for the Review by the Supreme Court is discretionary. immediately preceding assessment date, the county assessor or township assessor making the assessment has the burden of proving that the assessment is correct. IC 33-26-6-7(d) IC 6-1.1-15-17.2 Department of Local Government Finance December 1, 2020 Page 3 of 3 |