Indiana Governor:  Property tax payments still due May 11th, but penalties waived for 60 days

Indiana Governor: Property tax payments still due May 11th, but penalties waived for 60 days

On March 19, 2020, Indiana Governor Eric Holcomb issued Executive Order 20-05.  Section 6(B) of the Order states: Property taxes remain due on May 11, 2020, however counties are to waive penalties on payments made after May 11, 2020, for a period of 60 days. This waiver does not apply to tax payments which have … [Read more...]

Indiana Tax Court affirms Voluntary Dismissals of Property Tax Appeals, where Assessor had not incurrred a “Substantial Expense”

Indiana Tax Court affirms Voluntary Dismissals of Property Tax Appeals, where Assessor had not incurrred a “Substantial Expense”

Assessor had spent little time with limited discovery prosecuting case Name: Marion County Assessor v. Stutz Business Center, LLC Date Issued: August 30, 2019 Property Type: Vacant land Assessment Years: 2012-2014 Point of Interest: Assessor challenged the Indiana Board’s granting of Taxpayer’s … [Read more...]

Indiana Tax Court “cannot ignore the parties’ and the Indiana Board’s misapprehension of the law” – applies 1% tax cap to residence that was eligible for (but not entitled) to homestead standard deduction.

Indiana Tax Court “cannot ignore the parties’ and the Indiana Board’s misapprehension of the law” – applies 1% tax cap to residence that was eligible for (but not entitled) to homestead standard deduction.

Name: Purdom v. Knox County Assessor, Knox County Property Tax Assessment Board of Appeals, and Indiana Board of Tax Review Date Issued: Feb. 11, 2020 Property Type: Single-family residence Assessment Date: March 1, 2013 Owner was denied the homestead standard deduction for 2013 for a home that she … [Read more...]

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...]