Invalid “Dark Box” Property Tax Claims Misinform Indiana and Michigan Legislatures

Invalid “Dark Box” Property Tax Claims Misinform Indiana and Michigan Legislatures

I wanted to share an article that I co-authored that was included in the July 2016 edition of the IPT Insider.  Among other things, the article observes:  “Assigning value to property based on a taxpayer’s business operations will unlawfully tax properties based on both intangible assets and intangible …

[Read more...]

Market data which did not relate to valuation date could not support assessment reduction for lakeside rental property before Indiana Tax Court

Market data which did not relate to valuation date could not support assessment reduction for lakeside rental property before Indiana Tax Court

  Due to technical issues, I have been unable to distribute posts to subscribers over the past several weeks.  I apologize for the absence and look forward to renewing updates on a regular basis! The Owner of a lakeside rental property failed to connect her market evidence to the relevant valuation …

[Read more...]

Indiana Homeowners failed to prove $0 value for partially constructed residence assessed as 100% complete

Indiana Homeowners failed to prove $0 value for partially constructed residence assessed as 100% complete

In Jones v. Jefferson County Assessor (May 4, 2016), Homeowners in Jefferson County argued that their partially constructed home should not have been assessed as 100% complete for the 2008 and 2009 tax years.  In fact, they argued, the residence should be assigned a $0 value for assessment purposes.  The home …

[Read more...]

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...]