What is Indiana Form 131 and when do I use it?
What is Indiana Form 131 and when do I use it?
Form 131 is the Petition to the Indiana Board of Tax Review used to appeal a county PTABOA assessment determination; file it with the IBTR within 45 days of the PTABOA's notice and mail a copy to the other party.
Form 131 is the second-stage appeal document in Indiana.
What it is. The Petition to the Indiana Board of Tax Review for Review of Assessment (Form 131) is how you take a county PTABOA determination to the statewide Indiana Board of Tax Review (IBTR). It is governed by Ind. Code §6-1.1-15-3.
When to use it. Only after the PTABOA has issued its written determination — Form 131 is not how you start an appeal (that is Form 130). File it within 45 days of the PTABOA's notice and mail a copy to the other party.
Where to get it. Form 131 is available from the Indiana Board of Tax Review forms page.
What to include. Identify the parcel and the PTABOA determination you are appealing, state the value you believe is correct, and preserve the comparable-sales and record-error arguments you raised below. Keep your evidence organized — the IBTR review is more formal than the county hearing.
Also asked: Indiana Form 131 IBTR · petition Indiana Board of Tax Review · Form 131 property tax Indiana