As we dive into the 2021 holiday season, I wanted to reflect over the next few weeks on a dozen (or so) gifts that have been given to Hoosier taxpayers by the Indiana General Assembly to protect them from excessive, unfair and improper property tax assessments. First up: one of the most important taxpayer … [Read more...]
Indiana Supreme Court: Application of a negative adjustment to common area land owned by Homeowners’ Associations, as required under a land order, was “inherently objective” and could be challenged using the former Form 133
August 31, 2021 Leave a Comment
In Muir Woods Section One Association, Inc., et al. v. Marion County Assessor (August 26, 2021), the Indiana Supreme Court concluded that, while determining value for the base rate of land may be a subjective determination, application of a land order’s negative adjustment to the base rate, once established, was … [Read more...]
No Indiana property tax exemption for land encumbered by flowage easement
July 1, 2021 Leave a Comment
On June 29th, the Indiana Tax Court affirmed the Indiana Board of Tax Review’s ruling that land encumbered by a flowage easement did not qualify for a property tax exemption. In Hatke v. Parke County Assessor, taxpayers owned a home on .66 acres of lakefront land in Rockville, Indiana. More than half the acreage … [Read more...]
April Brings a Shower of Increased Property Tax Assessments for Iowa Businesses
April 6, 2021 Leave a Comment
Despite the crush of the COVID-19 pandemic, April 2021 brings a shower of increased property tax assessments for Iowa businesses. Now is the time to analyze and consider challenging excessive values. For the full post, go here. … [Read more...]
Will COVID-19 Impact Your Eligibility for an Indiana Property Tax Exemption?
February 18, 2021 Leave a Comment
Indiana property tax exemption applications must be filed on or before April 1, 2021. To grant an exemption, a county’s property tax assessment board of appeals will look at both the physical status and use of a property as of January 1, 2021 — and will consider its use during the prior calendar year. Many Indiana … [Read more...]
Quick Property Tax Cuts: Indiana Board of Tax Review Final Determinations (June – August 2020) – market data necessary; purchase price probative; vague testimony not probative
September 14, 2020 Leave a Comment
Reports should “set out the main points in a series of short, crisp paragraphs. . . . Let us not shrink from using the short expressive phrase, even if it's conversational.” Winston Churchill (as quoted in The Splendid and the Vile by Erik Larson, pages 154-55). Case: Mutchner, LLC v. Vigo County … [Read more...]