What is the PTABOA and how does the Indiana appeal hearing work?
What is the PTABOA and how does the Indiana appeal hearing work?
The Property Tax Assessment Board of Appeals (PTABOA) is the county board that hears your appeal if the assessor doesn't resolve it informally; it holds a hearing and issues a written determination, and it can lower, confirm, or raise your assessed value.
PTABOA stands for Property Tax Assessment Board of Appeals — the county-level body that decides Indiana property tax appeals.
When the PTABOA gets involved. After you file Form 130, the local assessing official usually attempts an informal resolution. If you and the assessor don't agree, the appeal proceeds to the PTABOA, which holds a hearing and issues a written notice of determination under Ind. Code §6-1.1-15-2.
What the hearing is like. It is an administrative hearing, not a courtroom. You present your evidence — most effectively recent comparable sales of similar nearby homes, plus any record errors (wrong square footage, room count, or condition) or documented defects. The assessor presents the basis for the assessed value. The board weighs both.
The outcome cuts both ways. The PTABOA can lower, confirm, or raise your assessed value. That is why you should file only when your comparable-sales evidence clearly supports a lower value.
If you disagree with the result. You can appeal the PTABOA's determination to the Indiana Board of Tax Review (IBTR) on Form 131, generally within 45 days of the board's notice (Ind. Code §6-1.1-15-3).
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