Campground owned by For-Profit LLC and used by Boy Scouts of America qualified for a 100% Indiana Property Tax Exemption

Campground owned by For-Profit LLC and used by Boy Scouts of America qualified for a 100% Indiana Property Tax Exemption

A taxpayer does not have to be a non-profit corporation for its property to qualify for Indiana’s charitable purposes exemption.  The Indiana Board of Tax Review confirmed this in a final determination issued on November 9, 2021, in Wildwood Forest, LLC v. Vigo County Assessor.  In this case, the County Board … [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...]

Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 1:  The 5% Burden Shifting Rule

Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 1: The 5% Burden Shifting Rule

As we dive into the 2021 holiday season, I wanted to reflect over the next few weeks on a dozen (or so) gifts that have been given to Hoosier taxpayers by the Indiana General Assembly to protect them from excessive, unfair and improper property tax assessments.  First up:  one of the most important taxpayer … [Read more...]

Will COVID-19 Impact Your Eligibility for an Indiana Property Tax Exemption?

Will COVID-19 Impact Your Eligibility for an Indiana Property Tax Exemption?

Indiana property tax exemption applications must be filed on or before April 1, 2021. To grant an exemption, a county’s property tax assessment board of appeals will look at both the physical status and use of a property as of January 1, 2021 — and will consider its use during the prior calendar year. Many Indiana … [Read more...]