Does Indiana shift the burden of proof to the assessor if my value rose more than 5%?
Does Indiana shift the burden of proof to the assessor if my value rose more than 5%?
In Indiana, when an assessed value increases by more than 5% over the prior year, the burden of proving the assessment is correct shifts to the assessing official rather than the taxpayer — a procedural advantage layered on top of your own evidence, not a substitute for it.
Indiana's year-over-year increase rule can put the assessor on the defensive.
The rule, plainly. If your property's assessed value rose more than 5% from one year to the next, the burden of proof shifts to the assessing official — they must demonstrate that the increased assessment is correct, rather than you having to prove it is wrong. The taxpayer appeal process and the claims you may raise are set out in Ind. Code §6-1.1-15-1.1.
What it changes — and what it doesn't. This is a procedural advantage about who has to prove what. It does not automatically lower your value, and it does not replace the need for good comparable-sales evidence. The strongest position is to claim the burden shift and bring solid comps.
Why it still pays to bring evidence. Even when the burden is on the assessor, your comparable-sales support is what convinces the PTABOA that the assessed value should come down. And remember the two-way risk: the board can still adjust your value in either direction, so the underlying case has to be sound.
Note. This is a copy-level explanation of a real procedural feature; confirm how your county applies it for your specific year-over-year change.
Also asked: Indiana 5 percent burden shift property tax · assessor burden of proof Indiana appeal · Indiana assessment increase burden