Not Farmed, but Indiana Developer’s Vacant Land Assessed for Agricultural Use

Not Farmed, but Indiana Developer’s Vacant Land Assessed for Agricultural Use

Indiana encourages the development of farmland through a "developer's discount," whereby a developer can purchase the land, hold it for future development, and continue to pay property taxes based on the typically much lower base rate assigned to agricultural land.  On Friday, the Tax Court affirmed that the … [Read more...]

Proceed with Caution, Part VIII (April 2013):  Objections In Indiana Property Tax Appeals – Appraisals are Hearsay, Rebuttal Exhibits, Relevance, Pre-hearing Exchanges, Judicial Notice

Proceed with Caution, Part VIII (April 2013): Objections In Indiana Property Tax Appeals – Appraisals are Hearsay, Rebuttal Exhibits, Relevance, Pre-hearing Exchanges, Judicial Notice

Appraisals were "hearsay" and could not, standing alone, support reduction in home's assessed value.  In Thiry v. Dearborn County Assessor, Pet. No. 15-020-10-1-5-0001 (May 17, 2012) [Small Claims Docket], the Indiana Board considered the assessor's objection to the admission of the homeowners' two appraisals as … [Read more...]

Proceed with Caution, Part VII (March 2013):  Jurisdiction in Indiana Property Tax Assessment and Exemption Appeals; Filing Petitions on Time (and Proving It)

Proceed with Caution, Part VII (March 2013): Jurisdiction in Indiana Property Tax Assessment and Exemption Appeals; Filing Petitions on Time (and Proving It)

Jurisdiction … It's about Property Taxes (for the Year Under Appeal) Indiana Board had jurisdiction to consider proper application of property "tax caps."  Fred W. Heaney v. St. Joseph County Assessor, Pet. No. 71-001-08-3-5-00001 (April 19, 2012) (March 1, 2008 assessment).  The Indiana Board held that it has … [Read more...]