“Same” is in the eye of the Indiana Board of Tax Review: Update on the 5% burden-shifting rule for property tax appeals

When is real property the “same” from year-to-year?  As I have discussed before, in 2011 the Indiana General Assembly passed legislation that shifts the burden of proof on appeal to the assessor, when the "same" property's assessment increased by more than 5% over the prior year’s … [Read more...]

Assessor’s unsupported, conclusory evidence was “of no value” in defending Indiana property tax assessment for commercial land and building

In Zia v. Lake County Assessor, Pet. No. 45-026-07-1-5-00034 (June 8, 2012), the property owner (Zia) appealed the assessment of his commercial building and land in Hammond for the March 1, 2007 assessment date.  See http://1.usa.gov/Lya0Nb.  The property’s value had increased by 61% over the … [Read more...]

Indiana Property Tax Assessment Appeals 101 – Department of Local Government Finance publishes memo addressing common procedural questions

On June 22, 2012, the Department of Local Government Finance (DLGF) issued a memo titled "Assessment Appeals 101."  The memo walks the reader through a series of basic property tax appeal procedural questions.  The memo can be viewed at http://1.usa.gov/MJfhyh (last visited June 30, 2012).  On … [Read more...]

“Fiction” trumps “facts” in the application of the 5% burden-shifting rule. Once sold by developer, subdivided lots were not the “same property,” so buyers had the burden to prove the lots’ property tax assessments were incorrect.

Indiana Assessors have the burden of proof on appeal to show that their assessments are correct, “if the assessment that is the subject of the review or appeal increased by more than five percent (5%) over the assessed value determined by the [assessor] for the immediately preceding assessment date for the … [Read more...]

Indiana Tax Court dismisses real property tax appeal due to taxpayers’ failure to timely file the agency record, where agency issued sufficient notice and taxpayers’ “own inaction” was not “excusable neglect.”

Indiana Tax Court Rule 3(E) requires the appealing party to request a certified copy of the agency record from the Indiana Board of Tax Review within thirty days of filing the petition.  And the rule further directs:  "The petitioner shall transmit a certified copy of the record to the Tax Court within … [Read more...]

Appraisals were “hearsay” and could not, standing alone, support reduction in home’s assessed value

In Thiry v. Dearborn County Assessor, Pet. No. 15-020-10-1-5-0001 (May 17, 2012) [Small Claims Docket], the Indiana Board of Tax Review considered the assessor's objection to the admission of the homeowners' two appraisals as "hearsay." See http://1.usa.gov/MEQgB3.  Indiana Rule of Evidence … [Read more...]