Note: Three things may happen on appeal:
- the assessed value may be raised;
- it may be lowered;
- it may remain the same
Summary of the Various Levels of Appeal
To appeal an assessment notice, the taxpayer must file a Form 130 with the County Assessor within 45 days of the date the Form 11 (notice of assessment) was mailed. Information required to complete the form includes: the physical characteristics of the property in question, facts relevant to your appeal, the value you feel the property is worth and the reason you believe the assessment is in error.
The informal hearing includes our in-office review at the time you called or came into the office to review your property with the office staff, a phone call from the Appeal staff and/or a meeting to sit down and review. If we are able to resolve the issues and answer the questions to settle the appeal a Form 134 Informal Hearing Joint Agreement is signed. The Appeal staff will oftentimes issue the Form 134 once they have reviewed the paperwork and the taxpayer doesn't agree. They will just check the appropriate box that says NO they don't agree and return it to our office, this appeal will now be scheduled for a hearing before the Property Tax Assessment Board of Appeals (PTABOA).
Property Tax Assessment Board of Appeals (PTABOA) Hearing
The PTABOA hearings are set up to allow the taxpayer the opportunity to come in front of the panel and discuss their property values and issues that effect their property. The taxpayer will receive a notice 30 days prior to the hearing. The PTABOA will then make a determination to resolve the appeal. The taxpayer will receive a Form 115 Assessment of Determination that will set the assessed value for that appeal.
Petition to the State
If you disagree with the Assessment of Determination (Form 115) from the PTABOA, you may file a State appeal (Form 131 Petition to the Dept of Local Government Finance). This form must be filed with the State of Indiana within 30 days of the PTABOA Final Determination AND a copy filed with the County Assessor. Along with the Form 131, you must submit a copy of the documents filed with the County Board of Review and a copy of their determination.