Taxpayer wins battle of dueling dates – Indiana Board of Tax Review finds that date on property tax bill notice (and not the unsworn testimony of deputy treasurer) supports ruling that appeal was timely filed

Regardless of tax type, appeal deadlines are important.  A taxpayer must meet its appeal deadline or risk losing the right to challenge an assessment.  But what happens when the "trigger date" for the appeal deadline is in dispute?  A newly issued decision from the Indiana Board of … [Read more...]

Sunny Days May Mean Property Tax Savings for Hoosiers Installing Solar Power Devices starting in 2012

As the City of Indianapolis gears up for 96th running of the Indianapolis 500 on Sunday, with the temperature possibly reaching into the 90s, it strikes me as an appropriate moment to discuss how Hoosier property owners can turn the summer sun into future property tax savings with a newly added … [Read more...]

A tale of two assessments: Indiana Board of Tax Review clarifies the new “5% rule” shifting the burden of proof for property tax appeals

It was the best of assessments, it was the worst of assessments.  At least from the perspective of the owners of a home fronting a lake channel, the Indiana Board of Tax Review’s decision on April 24, 2012 was the best of assessments, as the Board lowered the property’s assessed value from … [Read more...]

Property tax appeal for lakefront home purchased in “short sale” falls short – Indiana Board of Tax Review finds that seller’s “financial duress” and limited marketing time for property sold at auction compromised reliability of comparable sales

Taxpayers acquired a lakefront home at auction in 2009 and challenged the property's assessed value.  The Knechts relied on the price that they paid for the property in a “short sale,” as well as on two appraisals prepared in conjunction with obtaining financing.  The date of … [Read more...]

The shifting burdens of Indiana assessment appeals: New “5% rule” may shift the burden of proof multiple times

Who has the burden to prove a property tax assessment is correct on appeal?  Before July 1, 2009, the answer was nearly always the taxpayer at both levels of appeal – local and state.  But the Indiana General Assembly passed a "burden-shifting" statute that placed the burden on the assessor if the … [Read more...]

Property Tax – Actual posting of tax sale notice on property was “suspect” as applied to “un-improved, bare land” under the “unique” circumstances of the case.

In Marion County Auditor v. Sawmill Creek, Cause No. 49S02-1106-CV-364 (Ind.,  March 21, 2012), see http://1.usa.gov/GGOVfV, the Court reversed a trial court's order setting aside a tax sale deed on grounds that the Auditor's efforts to notify the taxpayer (Sawmill) fell short of constitutional due process … [Read more...]