What are the steps to appeal a property assessment in Indiana, from start to finish?
What are the steps to appeal a property assessment in Indiana, from start to finish?
Indiana appeals proceed in four steps: file Form 130 with the local assessing official (informal conference), then the county PTABOA hearing, then a Form 131 petition to the Indiana Board of Tax Review within 45 days, and finally judicial review at the Indiana Tax Court.
Indiana's appeal path is a clear, four-step ladder.
Step 1 — File Form 130 with the local assessing official. Submit the Taxpayer's Notice to Initiate an Appeal (Form 130) by the June 15 deadline. The assessor reviews it and usually offers an informal conference (Ind. Code §6-1.1-15-1.1). Most appeals end here.
Step 2 — PTABOA hearing. If unresolved, the county Property Tax Assessment Board of Appeals holds a hearing and issues a written determination (Ind. Code §6-1.1-15-2).
Step 3 — Indiana Board of Tax Review (Form 131). Disagree with the PTABOA? File a Form 131 petition with the IBTR within 45 days of the PTABOA's notice (Ind. Code §6-1.1-15-3).
Step 4 — Indiana Tax Court. Final step: an original tax appeal for judicial review within 45 days of the IBTR's final determination (Ind. Code §6-1.1-15-5).
Throughout, remember the PTABOA can adjust value in either direction — so the case must rest on comparable-sales evidence that clearly supports a reduction.
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