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...]

Indiana Assessor’s Sales Ratio Study Prepared for Mass Appraisal Failed to Prove Lakefront Property’s Individual Value for Property Tax Purposes

Indiana Assessor’s Sales Ratio Study Prepared for Mass Appraisal Failed to Prove Lakefront Property’s Individual Value for Property Tax Purposes

In Turoski v. White County Assessor, Pet. No. 91-010-10-1-5-00006 (March 5, 2013) (March 1, 2010 assessment), the Assessor failed to prove that her valuation for the Owner’s residential lakefront property was correct based on a sales ratio study prepared for mass appraisal purposes.  The property’s assessment had … [Read more...]

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...]

Colorado legislature passes pilot program for Denver property tax appeals

Colorado legislature passes pilot program for Denver property tax appeals

On March 8, 2013, Colorado Governor John Hickenlooper signed into law House Bill 13-1113.  The legislation creates a pilot program that authorizes the governing body of the city and county of Denver, at the request of the Assessor, to elect an alternative protest and appeal procedure for property tax disputes.  … [Read more...]