Indiana Tax Court to Assessor: “Taxpayers deserve more than taxation by trickery”

Indiana Tax Court to Assessor: “Taxpayers deserve more than taxation by trickery”

On May 24, 2018, the Indiana Tax Court in Switzerland County Assessor v. Belterra Resort Indiana, LLC partially reversed the Indiana Board of Tax Review, ordering a further reduction to the values of its hotel, riverboat casino, golf course and related property for the 2009 to 2014 assessments – resulting in … [Read more...]

Avoiding Procedural Pitfalls, Indiana Churches Attain Property Tax Exemptions

Avoiding Procedural Pitfalls, Indiana Churches Attain Property Tax Exemptions

Indiana law provides several avenues to achieve property tax exemptions for property used to advance religious purposes. In June 2019, The Indiana Board of Tax Review approved application of property tax exemptions to a church and a family-life center. In both cases — New Testament Baptist Church v. Boone County … [Read more...]

Zestimate v. The Assessment – Property Estimate from Zillow.com was not Probative Evidence of a Home’s Value According to the Indiana Board of Tax Review

Zestimate v. The Assessment – Property Estimate from Zillow.com was not Probative Evidence of a Home’s Value According to the Indiana Board of Tax Review

In Harris v. Madison County Assessor (April 2, 2019), an Indiana Homeowner contested the January 1, 2017 assessment of her residence in Anderson.  She had the burden of proof on appeal, and the Indiana Board of Tax Review wanted to know why Homeowner thought her home was overvalued. Her answer, in part? Because … [Read more...]

Indiana Board of Tax Review Denies Real Property Tax Exemptions for Early Childhood Educational Facilities for Lack of Proper Certifications

Indiana Board of Tax Review Denies Real Property Tax Exemptions for Early Childhood Educational Facilities for Lack of Proper Certifications

Name: Rainbow Rascals Warsaw, LLC v. Kosciusko County Assessor Date Issued: April 10, 2019 Property Type: Childcare Facility Assessment Year(s): 2015-2018 Point of Interest: Tangible property owned, occupied, or used by a for-profit provider of early childhood education services to children ages 4-5 … [Read more...]

Don’t Get Overtaxed: A Guide to Colorado Property Taxes and Appeals

Don’t Get Overtaxed: A Guide to Colorado Property Taxes and Appeals

Benjamin Franklin’s famous statement — “in this world nothing can be said to be certain, except death and taxes” — remains true to this day. But while the need to pay taxes is unavoidable, the amount you owe for your real estate taxes is not necessarily so set in stone. That amount can be challenged if you think … [Read more...]

Proceed with Caution:  Depending on the Facts of the Property and the Assessment, Taxpayer or Assessor May have the Burden of Proof for Indiana Property Tax Appeals

Proceed with Caution: Depending on the Facts of the Property and the Assessment, Taxpayer or Assessor May have the Burden of Proof for Indiana Property Tax Appeals

Last week I spoke at a seminar regarding recent developments involving Indiana property tax appeal procedures.  Following are summaries of various rulings of the Indiana Board of Tax Review ("IBTR") involving the burden of proof in property tax appeals.  The following addresses two statutes -- Ind. Code §§ … [Read more...]