Proceed with Caution, Part I (August, 2012): Indiana Board of Tax Review decisions regarding the 5% burden shifting statute.

"Proceed with Caution" posts will highlight developments on various procedural, jurisdictional, and evidentiary issues.  This inaugural installment will discuss last month's decisions from the Indiana Board of Tax Review addressing application of the burden shifting statute found at … [Read more...]

Ten Rule Changes on Deck: Indiana Board of Tax Review’s new procedural rules for property tax appeals will become effective August 31, 2012

The Indiana Board of Tax Review states on its website, “The IBTR’s proposed amendments to 52 IAC 1, 52 IAC 2, and 52 IAC 3 will become effective Friday, August 31, 2012.”  See http://www.in.gov/ibtr/ (last visited August 26, 2012).  Here are ten of the changes that will become … [Read more...]

Indiana Board of Tax Review modifies Form 131 property tax appeal petition

The Indiana Board of Tax Review this month has modified its Form 131 appeal petition - the petition used to appeal a property tax assessment determination by the local County Board (the Property Tax Assessment Board of Appeals or PTABOA).  See http://www.in.gov/ibtr/2331.htm.  According to the Indiana … [Read more...]

Avoiding the “chill” in resolving property tax appeals: Indiana Board of Tax Review refuses to use settlement agreements to determine application of the 5% burden-shifting rule in property tax appeals.

Settlement agreements are common in all types of litigation, including in property tax appeals.  As this blog has previously discussed, the Indiana General Assembly passed a law which became effective on July 1, 2011, that shifts the burden of proof on appeal to the assessor, where the disputed … [Read more...]

“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...]