Indiana Strikes Property Taxpayer Protections as Assessments Rise, June 15 Appeals Deadline Approaches

Indiana Strikes Property Taxpayer Protections as Assessments Rise, June 15 Appeals Deadline Approaches

Late last year I began writing about 12 Days of Property Tax Protections, before taking a pause.  I am glad I did, as the Indiana General Assembly voted to strip Indiana taxpayers of several of the protections I wrote about.  Yesterday, my colleagues and I published an alert on this point, which begins: In its … [Read more...]

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...]