Don’t Get Overtaxed: A Guide to Colorado Property Taxes and Appeals

Don’t Get Overtaxed: A Guide to Colorado Property Taxes and Appeals

Benjamin Franklin’s famous statement — “in this world nothing can be said to be certain, except death and taxes” — remains true to this day. But while the need to pay taxes is unavoidable, the amount you owe for your real estate taxes is not necessarily so set in stone. That amount can be challenged if you think … [Read more...]

Tax Court rejects Indiana Board’s “Throwing Darts” to Conclude to a Capitalization Rate That Neither Party’s Appraiser Offered Into Evidence 

Tax Court rejects Indiana Board’s “Throwing Darts” to Conclude to a Capitalization Rate That Neither Party’s Appraiser Offered Into Evidence 

Name:  Madison County Assessor v. Sedd Realty Company Date Issued:  May 22, 2019 Property Type: Shopping Center Assessment Dates: 2009-2012 Point of Interest:  The Indiana Board of Tax Review acted arbitrarily and capriciously by applying a capitalization rate that no appraiser relied upon and that was … [Read more...]

A Deluge of Dismissals:  Indiana Tax Court dismisses 11 property tax exemption appeals for lack of jurisdiction

A Deluge of Dismissals: Indiana Tax Court dismisses 11 property tax exemption appeals for lack of jurisdiction

When it rains, it pours.  On January 20, the Indiana Tax Court issued eleven rulings dismissing property tax exemption appeals for lack of jurisdiction. Exempt today, gone tomorrow. The appeals involved the same basic facts.  Taxpayers owned multi-family cooperative apartment complexes, which served low-income … [Read more...]

Indiana property tax exemptions: Church permitted to file letter in lieu of application; Trade Association failed to prove split between exempt educational and non-exempt use; conservation group’s 300+ acres of woodlands, lakes and tillable land exempt

Indiana property tax exemptions: Church permitted to file letter in lieu of application; Trade Association failed to prove split between exempt educational and non-exempt use; conservation group’s 300+ acres of woodlands, lakes and tillable land exempt

  Church properly used letter of notification (and not official application) to claim exemption; previously granted exemption rolled forward.   The Indiana Board of Tax Review applied a 100% property tax exemption to a church in Trinity Springs Baptist Church v. Martin County Assessor, Pet. No. … [Read more...]

Proceed with Caution, Part XIII (March 2014): Legislature expands Indiana’s burden of proof statute for property tax appeals

Proceed with Caution, Part XIII (March 2014): Legislature expands Indiana’s burden of proof statute for property tax appeals

The Indiana General Assembly last week passed legislation amending the burden of proof statute in property tax appeals.  The statute, Ind. Code § 6-1.1-15-17.2, assigns the burden of proof to the assessor where the disputed property’s assessment has increased by more than 5% over the prior year’s value.  The law … [Read more...]

Proceed With Caution, Part XII (Indiana Board of Tax Review property tax rulings – December 2013): shifting burden of proof; evidence of settlement discussions rejected; no jurisdiction over penalties; admission of misc. exhibits

Proceed With Caution, Part XII (Indiana Board of Tax Review property tax rulings – December 2013): shifting burden of proof; evidence of settlement discussions rejected; no jurisdiction over penalties; admission of misc. exhibits

Non-existent barn’s assessment eliminated; proof of settlement discussions rejected.  Popejoy v. Cass County Assessor, Pet. No. 09-017-10-1-1-00013 (December 5, 2013) (March 1, 2010 assessment date) [Small Claims Docket].  Popejoy challenged the assessment of a residential property, arguing that part of the land … [Read more...]