Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 4:  Appraisals Not Required by Law to Win a Case

Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 4: Appraisals Not Required by Law to Win a Case

Appraisals can be costly to prepare, in terms of dollars spent and time invested.  Taxpayers would be at a disadvantage if they were compelled in every case to pay for appraisals to support claims of excessive assessments. While appraisals are often the best evidence of value, they are not the only persuasive … [Read more...]

Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 3:  Assessors have the Burden to Prove that Changes to “Underlying Parcel Characteristics” are Justified

Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 3: Assessors have the Burden to Prove that Changes to “Underlying Parcel Characteristics” are Justified

In conducting mass valuations, Indiana assessing officials generally apply the cost approach.  The 2021 Real Property Assessment Manual states, “The Guidelines adopted by the Department of Local Government Finance provide procedures and schedules that are acceptable in determining true tax value under the cost … [Read more...]

Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 2:  The Burden Shifting Rule for Changed Land Classification

Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 2: The Burden Shifting Rule for Changed Land Classification

The Indiana General Assembly has gifted Hoosier landowners another property tax protection by assigning the burden of proof on appeal to the assessor responsible for changing a property’s land classification.  The notice of change must do two things: it must “specify” (i) the change of classification and (ii) the … [Read more...]

Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 1:  The 5% Burden Shifting Rule

Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 1: The 5% Burden Shifting Rule

As we dive into the 2021 holiday season, I wanted to reflect over the next few weeks on a dozen (or so) gifts that have been given to Hoosier taxpayers by the Indiana General Assembly to protect them from excessive, unfair and improper property tax assessments.  First up:  one of the most important taxpayer … [Read more...]

Has your Indiana property tax assessment increased?  Four reasons the burden of proof may have shifted to the Assessor to prove the higher value should stick.  Appeals due no later than June 15th.

Has your Indiana property tax assessment increased? Four reasons the burden of proof may have shifted to the Assessor to prove the higher value should stick. Appeals due no later than June 15th.

Did you or your company open your property tax bill or assessment notice from an Indiana assessor this spring and experience sticker shock? If so – whether retail, office, apartments, industrial, or something else – you can file a petition to challenge that higher value on or before June 15, 2020. Depending on the … [Read more...]

Indiana Property Tax Legislation – 2020 Summary

Indiana Property Tax Legislation – 2020 Summary

The 2020 "short" (non-budget) session of the Indiana General Assembly concluded in March. Following is a summary of two acts addressing various property tax matters that passed.  The summary highlights assessment and exemption provisions in those bills.  It is not an exhaustive list.  Readers are encouraged to … [Read more...]