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 … [Read more...]

Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 4:  Appraisals Not Required by Law to Win a Case

Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 4: Appraisals Not Required by Law to Win a Case

Appraisals can be costly to prepare, in terms of dollars spent and time invested.  Taxpayers would be at a disadvantage if they were compelled in every case to pay for appraisals to support claims of excessive assessments. While appraisals are often the best evidence of value, they are not the only persuasive … [Read more...]

Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 3:  Assessors have the Burden to Prove that Changes to “Underlying Parcel Characteristics” are Justified

Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 3: Assessors have the Burden to Prove that Changes to “Underlying Parcel Characteristics” are Justified

In conducting mass valuations, Indiana assessing officials generally apply the cost approach.  The 2021 Real Property Assessment Manual states, “The Guidelines adopted by the Department of Local Government Finance provide procedures and schedules that are acceptable in determining true tax value under the cost … [Read more...]

Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 2:  The Burden Shifting Rule for Changed Land Classification

Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 2: The Burden Shifting Rule for Changed Land Classification

The Indiana General Assembly has gifted Hoosier landowners another property tax protection by assigning the burden of proof on appeal to the assessor responsible for changing a property’s land classification.  The notice of change must do two things: it must “specify” (i) the change of classification and (ii) the … [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

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

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...]

Indiana Board of Tax Review may not “ride in on a white horse to save the day” for Assessor who failed to prove his case

Indiana Board of Tax Review may not “ride in on a white horse to save the day” for Assessor who failed to prove his case

Name: CVS Corporation #2519-01 v. Lake County Assessor and CVS Corporation #0434-01 v. Lake County Assessor Date Issued: May 22, 2020 Property Type: Retail pharmacy Assessment Years: 2007 – 2014, 2012 – 2016 Synopsis: In Indiana property tax appeals, taxpayers and assessors alike are responsible for … [Read more...]