Proceed with Caution – Indiana Property Tax Appeals:  Receipt of tax bill triggered right to appeal; Relevancy objection overruled; Board decisions not evidence; Undated photograph of property allowed; Incomplete appraisal admitted but lacked probative value

Proceed with Caution – Indiana Property Tax Appeals: Receipt of tax bill triggered right to appeal; Relevancy objection overruled; Board decisions not evidence; Undated photograph of property allowed; Incomplete appraisal admitted but lacked probative value

In Alvarado v. Lake County Assessor (Aug. 5, 2015), the Indiana Board of Tax Review considered a number of procedural and evidentiary issues in ruling on the 2012 assessment appeal for a residential property. Taxpayer could appeal from tax bill, when assessor failed to prove that assessment notices were … [Read more...]

Indiana Tax Court Nullifies Retroactive Property Tax Assessments for Lack of Proper Notice

Indiana Tax Court Nullifies Retroactive Property Tax Assessments for Lack of Proper Notice

On May 12, 2015, the Indiana Tax Court ruled on the property tax appeals for two residential parcels owned by Property Development Company Four, LLC (the “Company”), which in 2003 bought two parcels in Grant County upon which two homes (the “Eastway Drive” and “Aspen Court” properties) were built.  The Grant … [Read more...]

Form 133 Petitions Could Not Be Used to Prove Zero Property Tax Assessments for Common Area Land

Form 133 Petitions Could Not Be Used to Prove Zero Property Tax Assessments for Common Area Land

In a consolidated case involving more than two dozen appeals, the Indiana Tax Court on September 3, 2015, found in Pulte Homes of Indiana, LLC v. Hendricks County Assessor that the Indiana Board of Tax of Review properly dismissed Taxpayers’ petitions for multiple assessment dates, concluding that Taxpayers’ … [Read more...]

Tax Court shifts burden of proof to Assessor but upholds commercial land assessment based on application of the Indiana Guidelines

Tax Court shifts burden of proof to Assessor but upholds commercial land assessment based on application of the Indiana Guidelines

In Peters v. Boone County Assessor (May 14, 2015), Taxpayers challenged the assessment of land supporting an office building for the March 1, 2010 assessment date.  The land was .16 acre, but the Assessor previously had only assessed one-half of the lot.  Assessing the entire lot doubled the land’s value. Tax … [Read more...]

ESPN Productions Scores Win with Indiana Tax Court’s Ruling Prohibiting Public Access to its Tax Returns and Trade Secrets

ESPN Productions Scores Win with Indiana Tax Court’s Ruling Prohibiting Public Access to its Tax Returns and Trade Secrets

On April 9, 2015, ESPN Productions, Inc. recorded its biggest play of the day in the Indiana Tax Court, when the Court granted the Company’s request to seal from public disclosure tax returns, a production services agreement, and two cable television license agreements.  ESPN Productions performs production … [Read more...]

A Deluge of Dismissals:  Indiana Tax Court dismisses 11 property tax exemption appeals for lack of jurisdiction

A Deluge of Dismissals: Indiana Tax Court dismisses 11 property tax exemption appeals for lack of jurisdiction

When it rains, it pours.  On January 20, the Indiana Tax Court issued eleven rulings dismissing property tax exemption appeals for lack of jurisdiction. Exempt today, gone tomorrow. The appeals involved the same basic facts.  Taxpayers owned multi-family cooperative apartment complexes, which served low-income … [Read more...]