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...]

Indiana property tax rulings:  charitable purpose exemption for rented home and duplex; taxpayers prevail with USPAP appraisal, lose with “hodgepodge” of questionable valuation methods

Indiana property tax rulings: charitable purpose exemption for rented home and duplex; taxpayers prevail with USPAP appraisal, lose with “hodgepodge” of questionable valuation methods

The following summaries of final determinations by the Indiana Board of Tax Review from the first half of 2014 were prepared by Noeli E. Serna, a 2014 summer associate at Faegre Baker Daniels who will be entering her second year of law school at Northwestern University School of Law this fall. Indiana Board … [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...]

Proceed with Caution, Part XIII (March 2014): Legislature expands Indiana’s burden of proof statute for property tax appeals

Proceed with Caution, Part XIII (March 2014): Legislature expands Indiana’s burden of proof statute for property tax appeals

The Indiana General Assembly last week passed legislation amending the burden of proof statute in property tax appeals.  The statute, Ind. Code § 6-1.1-15-17.2, assigns the burden of proof to the assessor where the disputed property’s assessment has increased by more than 5% over the prior year’s value.  The law … [Read more...]

Indiana Assessor defended her property tax valuation of woodland as excess residential, not agricultural; Court would not reweigh the evidence

Indiana Assessor defended her property tax valuation of woodland as excess residential, not agricultural; Court would not reweigh the evidence

In Kildsig v. Warrick County Assessor (October 8, 2013), the Owner challenged the March 1, 2009 assessment of his property, which included 12.648 acres of land, his residence, two pole barns, a lake, and just over 11 acres of woods.  He claimed that 11.648 acres should have been classified as agricultural land, … [Read more...]