Proceed with Caution – Update on Indiana’s burden-shifting rules in property tax appeals

Proceed with Caution – Update on Indiana’s burden-shifting rules in property tax appeals

The Indiana Board of Tax Review (IBTR) addresses Indiana's burden-shifting rules in virtually every decision. Following are several recent rulings determining the burden of proof in various situations. Addition of paving was structural improvement, giving Taxpayer the burden of proof.  Patel v. St. Joseph …

[Read more...]

No Joke: Indiana Real and Personal Property Tax Exemption Applications Due April 1

No Joke: Indiana Real and Personal Property Tax Exemption Applications Due April 1

This is no April Fools’ Day joke. Indiana property tax exemption applications for 2016 are due on or by April 1 — six weeks earlier than in previous years. If an exemption application is not properly and timely filed, the owner risks waiving the exemption, resulting in a property tax liability due and payable …

[Read more...]

Indiana Tax Court Affirms Reclassification of Wooded Land from Excess Residential to Agricultural

Indiana Tax Court Affirms Reclassification of Wooded Land from Excess Residential to Agricultural

On January 29, 2016, the Indiana Tax Court in DeKalb County Assessor v. Chavez upheld the decision by the Indiana Board of Tax Review to reclassify 2.72 acres of land from excess residential to agricultural for the March 1, 2013, assessment date.  Owners acquired 5.18 acres in the 1980s.  As of the 2013 …

[Read more...]

Indiana Tax Court rejects Assessor’s income analysis and allocated purchase price information in affirming assessment reductions for Shopping Center

Indiana Tax Court rejects Assessor’s income analysis and allocated purchase price information in affirming assessment reductions for Shopping Center

In a pair of decisions issued on September 30 and December 3, 2015, the Indiana Tax Court upheld the 2006 to 2010 assessment reductions for an Indianapolis shopping center.  In Marion County Assessor v. Gateway Arthur, Inc., Taxpayer owned six parcels consisting of three buildings with 270,000 square feet of …

[Read more...]

Indiana Tax Court Reverses Property Tax Ruling Based on Assessor’s “Trial by Ambush”

Indiana Tax Court Reverses Property Tax Ruling Based on Assessor’s “Trial by Ambush”

Even in a small claims proceeding, the Indiana Board of Tax Review must “uphold the fundamental tenet of our judicial system that neither party be subjected to a trial by ambush.”  In RJK Trust v. LaPorte County Assessor (Sept. 18, 2015), Taxpayer appealed the $630,500 assessment of a single family residence …

[Read more...]

Proceed with Caution – Indiana Property Tax Appeals:  Receipt of tax bill triggered right to appeal; Relevancy objection overruled; Board decisions not evidence; Undated photograph of property allowed; Incomplete appraisal admitted but lacked probative value

Proceed with Caution – Indiana Property Tax Appeals: Receipt of tax bill triggered right to appeal; Relevancy objection overruled; Board decisions not evidence; Undated photograph of property allowed; Incomplete appraisal admitted but lacked probative value

In Alvarado v. Lake County Assessor (Aug. 5, 2015), the Indiana Board of Tax Review considered a number of procedural and evidentiary issues in ruling on the 2012 assessment appeal for a residential property. Taxpayer could appeal from tax bill, when assessor failed to prove that assessment notices were …

[Read more...]