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...]

Indiana Board of Tax Review rules on application of new statute permitting use of comparable assessments to challenge a property’s value

Indiana Board of Tax Review rules on application of new statute permitting use of comparable assessments to challenge a property’s value

          Indiana Code § 6-1.1-15-18, added to Indiana law by P.L. 146-2012, provides that to accurately determine a property’s market value-in-use, a taxpayer or an assessing official may: (1) in a residential property proceeding, introduce evidence of the assessments of comparable properties located in the same … [Read more...]

North Carolina county improperly revalued properties in nonrevaluation year

North Carolina county improperly revalued properties in nonrevaluation year

The North Carolina Supreme Court recently held that a county's reappraisal of undeveloped parcels constituted an improper revaluation because it occurred in a nonrevaluation year.  In In re Ocean Isle Palms LLC, the Court overturned an earlier ruling by the Court of Appeals and rejected claims by the county that … [Read more...]