How do I appeal a PTABOA decision to the Indiana Board of Tax Review (Form 131)?
How do I appeal a PTABOA decision to the Indiana Board of Tax Review (Form 131)?
If you disagree with the PTABOA's determination, file Form 131 (Petition for Review of Assessment) with the Indiana Board of Tax Review within 45 days after the PTABOA gives notice of its determination, and mail a copy to the other party.
The Indiana Board of Tax Review (IBTR) is the statewide body that reviews county PTABOA decisions.
How to appeal. File the Petition to the Indiana Board of Tax Review (Form 131) under Ind. Code §6-1.1-15-3. The deadline is 45 days after the PTABOA gives notice of its determination, and you must mail a copy of the petition to the other party. The IN.gov FAQ confirms the 45-day window.
What the IBTR does. It conducts a separate review of the assessment, considering the evidence on the record and any new evidence the rules allow. Comparable-sales support remains the core of a residential case.
If you still disagree. A taxpayer may seek a rehearing before the IBTR or pursue judicial review at the Indiana Tax Court within 45 days after the IBTR gives notice of its final determination (Ind. Code §6-1.1-15-5).
Most residential appeals are resolved long before this stage — at the informal conference or the PTABOA — so the IBTR matters mainly when a meaningful value dispute remains.
Also asked: Indiana Board of Tax Review appeal · Form 131 Indiana IBTR · appeal PTABOA decision Indiana