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
July 1, 2020 Leave a Comment
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...]
Indiana Department of Local Government Finance issues FAQ regarding personal property tax filings, waiver of penalties, 2020 assessments, and other property tax matters in response to COVID-19
April 13, 2020 Leave a Comment
As posted earlier, on March 19, 2020, Indiana Governor Eric Holcomb issued Executive Order 20-05. Section 6(B) of the Order states: Property taxes remain due on May 11, 2020, however counties are to waive penalties on payments made after May 11, 2020, for a period of 60 days. This waiver does not apply to tax … [Read more...]
Additional Guidance on Penalties for Indiana Property Tax Payments due May 11th and Personal Property Tax Returns Due May 15th
March 25, 2020 Leave a Comment
Property Taxes Must be Paid on or before July 10th to avoid penalties. On March 20th I discussed the Indiana Governor's Executive Order No. 20-05, which calls for property payments (for the January 1, 2019 assessment date and payable in 2020) to still be paid on or by May 11th but waiving penalties on payments … [Read more...]
Indiana Tax Court affirms Voluntary Dismissals of Property Tax Appeals, where Assessor had not incurrred a “Substantial Expense”
February 24, 2020 Leave a Comment
Assessor had spent little time with limited discovery prosecuting case Name: Marion County Assessor v. Stutz Business Center, LLC Date Issued: August 30, 2019 Property Type: Vacant land Assessment Years: 2012-2014 Point of Interest: Assessor challenged the Indiana Board’s granting of Taxpayer’s … [Read more...]
Indiana Tax Court “cannot ignore the parties’ and the Indiana Board’s misapprehension of the law” – applies 1% tax cap to residence that was eligible for (but not entitled) to homestead standard deduction.
February 17, 2020 Leave a Comment
Name: Purdom v. Knox County Assessor, Knox County Property Tax Assessment Board of Appeals, and Indiana Board of Tax Review Date Issued: Feb. 11, 2020 Property Type: Single-family residence Assessment Date: March 1, 2013 Owner was denied the homestead standard deduction for 2013 for a home that she … [Read more...]