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...]

Bowling alley, banks spared increased property tax assessments; Indiana assessors can’t use sales ratio studies to support individual assessments

Bowling alley, banks spared increased property tax assessments; Indiana assessors can’t use sales ratio studies to support individual assessments

In three August rulings, the Indiana Board of Tax Review found that an Indiana Assessor missed the mark (or hit the gutters) in arguing that evidence regarding uniform assessments for classes of property supported the individual assessments for a bowling alley and two banks.  In each case, the properties’ 2006 … [Read more...]

“No indication” that comps had similar, significant features, so purportedly comparable assessments don’t support Assessor’s property tax value

“No indication” that comps had similar, significant features, so purportedly comparable assessments don’t support Assessor’s property tax value

From the perspective of contested assessed value – $3,500 assessed v. $1,800 requested for an unimproved, residential lot in Goshen – the decision in Myers v. Elkhart County Assessor (Aug. 9, 2013) is irrelevant.  The tax dollars at issue would not justify the expense to the parties to prosecute the case and for … [Read more...]

Proceed with Caution, Part IX (May 2013):  Indiana Board remains neutral; Affidavit is hearsay; Board threatens to disqualify “local government representative”; Update on 5% burden-shifting rule; New issues in small claims appeals prohibited

Proceed with Caution, Part IX (May 2013): Indiana Board remains neutral; Affidavit is hearsay; Board threatens to disqualify “local government representative”; Update on 5% burden-shifting rule; New issues in small claims appeals prohibited

In battle of appraisals with “significant weaknesses,” Indiana Board refuses to make the case for either party.   Engler v. Washington County Assessor, Pet. No. 88-009-11-1-5-00002 (March 21, 2013) (March 1, 2011 assessment).  Owner challenged the assessment of a single family residence on 93.66 acres that … [Read more...]