Indiana Strikes Property Taxpayer Protections as Assessments Rise, June 15 Appeals Deadline Approaches

Indiana Strikes Property Taxpayer Protections as Assessments Rise, June 15 Appeals Deadline Approaches

Late last year I began writing about 12 Days of Property Tax Protections, before taking a pause.  I am glad I did, as the Indiana General Assembly voted to strip Indiana taxpayers of several of the protections I wrote about.  Yesterday, my colleagues and I published an alert on this point, which begins:

In its 2022 legislative session, the Indiana General Assembly eliminated important taxpayer protections against large property tax assessment increases by Indiana’s assessing officials. With these changes, a taxpayer is no longer entitled to have their assessment revert to the prior year’s lower value when the Assessor fails to prove their assessment increase is correct. 

The legislature eliminated protections include assigning the burden of proof to assessors for (i) large assessment increases, (ii) a change of land classification, (iii) changing “underlying parcel characteristics.”  In addition, lawmakers voted to remove a provision allowing use of comparable assessments to prove a parcel’s value.

It was extremely disappointing to see state and local assessing officials advocate for and lawmakers approve the removal of laws protecting Indiana taxpayers from large, unsupported property tax increases — especially where values for certain property types, including residential, multifamily, and industrial, are going up across Indiana and COVID-19 has impacted taxpayers negatively in every corner of the State.

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