Proceed with Caution:  Depending on the Facts of the Property and the Assessment, Taxpayer or Assessor May have the Burden of Proof for Indiana Property Tax Appeals

Proceed with Caution: Depending on the Facts of the Property and the Assessment, Taxpayer or Assessor May have the Burden of Proof for Indiana Property Tax Appeals

Last week I spoke at a seminar regarding recent developments involving Indiana property tax appeal procedures.  Following are summaries of various rulings of the Indiana Board of Tax Review ("IBTR") involving the burden of proof in property tax appeals.  The following addresses two statutes -- Ind. Code §§ … [Read more...]

Indiana Tax Court affirms removal of Obsolescence Adjustment to Residential Property, as Homeowners fail to show comparable subdivision sales were similar.

Indiana Tax Court affirms removal of Obsolescence Adjustment to Residential Property, as Homeowners fail to show comparable subdivision sales were similar.

Case Name: Marinov and Marinova v. Tippecanoe County Assessor Date Issued: February 20, 2019 Property Type: Single-family residence Assessment Year(s): 2014 Point of Interest: Assessor removed an obsolescence adjustment, causing a 26% assessment increase for a home over its 2013 value. Assessor offered … [Read more...]

Indiana Tax Court rejects Assessor’s income analysis and allocated purchase price information in affirming assessment reductions for Shopping Center

Indiana Tax Court rejects Assessor’s income analysis and allocated purchase price information in affirming assessment reductions for Shopping Center

In a pair of decisions issued on September 30 and December 3, 2015, the Indiana Tax Court upheld the 2006 to 2010 assessment reductions for an Indianapolis shopping center.  In Marion County Assessor v. Gateway Arthur, Inc., Taxpayer owned six parcels consisting of three buildings with 270,000 square feet of … [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...]

Proceed with Caution – Indiana property tax appeals:  Burden of proof shifts for “aberrational” assessments; appealing $50 penalty for failure to appear at County Board hearing; omitting untimely exhibits

Proceed with Caution – Indiana property tax appeals: Burden of proof shifts for “aberrational” assessments; appealing $50 penalty for failure to appear at County Board hearing; omitting untimely exhibits

  A 5%+ assessment increase is “aberrational” where the property has not substantially changed year-to-year, so the Assessor carries the burden of proof.  I have previously posted about Indiana’s adoption of a burden-shifting statute in property tax appeals.  See, for example, my discussions here and … [Read more...]

Proceed with Caution, Part XIV:  New Indiana Board rulings apply the modified burden of proof statute for property tax appeals

Proceed with Caution, Part XIV: New Indiana Board rulings apply the modified burden of proof statute for property tax appeals

  Earlier this year, I reported on the enhancement of Indiana’s burden of proof statute, which became effective March 25, 2014.  Generally, the Assessor has the burden of proof on appeal if the challenged assessment is more than 5% over the same property’s finally determined assessment for the prior … [Read more...]