Ind. Code ch. 6-1.1-15

Ind. Code ch. 6-1.1-15
in effect

Ind. Code § 6-1.1-15-0.3 Transfer of certain petitions for review to Indiana board of tax review; governing law

Sec. 0.3. Petitions for review filed under section 3 of this chapter with respect to notices of action of the county property tax assessment board of appeals issued before January 1, 2002, that are pending before the state board of tax commissioners on December 31, 2001: (1) are transferred to the Indiana board of tax review; and (2) are subject to the law in effect before amendments under P.L.198-2001. The state board of tax commissioners shall transfer to the Indiana board of tax review by January 1, 2002, the records relating to each petition for review referred to in this section. As added by P.L.220-2011, SEC.123.

Ind. Code § 6-1.1-15-0.5 "County board"

Sec. 0.5. As used in this chapter, "county board" means the county property tax assessment board of appeals. As added by P.L.219-2007, SEC.37.

Ind. Code § 6-1.1-15-0.6 Property tax assessment appeals for assessment dates in 2002, 2003, or 2004; filing petition; requirements

Sec. 0.6. (a) This section applies only to the appeal of an assessment of real property. (b) Notwithstanding section 1(b)(2), 1(c), and 1(d) of this chapter (before its repeal), in order to appeal an assessment of real property and have a change in the assessment effective for the assessment date in 2002, 2003, or 2004, the taxpayer must, in the manner provided by section 1 of this chapter, as amended by P.L.1-2004 (before its repeal), file a written request for a preliminary conference with the township assessor not later than forty-five (45) days after: (1) a notice of a change of assessment for the assessment date is given to the taxpayer; or (2) the taxpayer receives a tax statement for the property taxes that are based on the assessment for the assessment date; whichever occurs first. (c) An appeal of a taxpayer under subsection (b) must comply with all other requirements applicable to an appeal under this chapter, except that the provisions of section 1(b)(2), 1(c), and 1(d) of this chapter (before its repeal) that prohibited appeals of: (1) an assessment for an assessment date in 2002 that is filed after May 10, 2002, apply to property taxes imposed for that assessment date; (2) an assessment for an assessment date in 2003 that is filed after May 10, 2003, apply to property taxes imposed for that assessment date; or (3) an assessment for an assessment date in 2004 that is filed after May 10, 2004, apply to property taxes imposed for that assessment date. As added by P.L.220-2011, SEC.124. Amended by P.L.232-2017, SEC.8.

Ind. Code § 6-1.1-15-0.7 Holder of a tax sale certificate; no interest in property for purposes of obtaining a review or bringing an appeal

Sec. 0.7. A holder of a tax sale certificate under IC 6-1.1-24 does not have an interest in tangible property for purposes of obtaining a review or bringing an appeal of an assessment of property under this chapter. As added by P.L.204-2016, SEC.12.

Ind. Code § 6-1.1-15-0.8 "Taxpayer"

Sec. 0.8. As used in this chapter, "taxpayer" means: (1) an owner of the property at the time of the issuance of the assessment or tax bill; (2) a person statutorily or contractually obligated to pay property taxes on the property; or (3) a tenant obligated under a lease to reimburse the owner for property taxes on the property. As added by P.L.174-2022, SEC.30.

Ind. Code § 6-1.1-15-1 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.70, SEC.1; P.L.74-1987, SEC.10; P.L.41-1993, SEC.11; P.L.6-1997, SEC.71; P.L.198-2001, SEC.41; P.L.178-2002, SEC.18; P.L.1-2004, SEC.13 and P.L.23-2004, SEC.14; P.L.199-2005, SEC.6; P.L.162-2006, SEC.2; P.L.219-2007, SEC.38; P.L.1-2008, SEC.1; P.L.146-2008, SEC.137; P.L.136-2009, SEC.5; P.L.182-2009(ss), SEC.111; P.L.172-2011, SEC.30; P.L.146-2012, SEC.4; P.L.257-2013, SEC.6; P.L.148-2015, SEC.15; P.L.249-2015, SEC.12; P.L.248-2015, SEC.1; P.L.149-2016, SEC.21. Repealed by P.L.232-2017, SEC.9.

Ind. Code § 6-1.1-15-1.1 Taxpayer's appeal of an assessment; exceptions; prohibited claims; deadlines

Sec. 1.1. (a) A taxpayer may appeal an assessment of a taxpayer's tangible property by filing a notice in writing with the township assessor, or the county assessor if the township is not served by a township assessor. Except as provided in subsections (e) and (h), an appeal under this section may raise any claim of an error related to the following: (1) The assessed value of the property. (2) The assessment was against the wrong person. (3) The approval denial or omission of a deduction, credit, exemption, abatement, or tax cap. (4) A clerical, mathematical, or typographical mistake. (5) The description of the real property. (6) The legality or constitutionality of a property tax or assessment. A written notice under this section must be made on a form designated by the department of local government finance. A taxpayer must file a separate petition for each parcel. (b) A taxpayer may appeal an error in the assessed value of the property under subsection (a)(1) any time after the official's action, but not later than the following: (1) For assessments before January 1, 2019, the earlier of: (A) forty-five (45) days after the date on which the notice of assessment is mailed by the county; or (B) forty-five (45) days after the date on which the tax statement is mailed by the county treasurer, regardless of whether the assessing official changes the taxpayer's assessment. (2) For assessments of real property, after December 31, 2018, the earlier of: (A) June 15 of the assessment year, if the notice of assessment is mailed by the county before May 1 of the assessment year; or (B) June 15 of the year in which the tax statement is mailed by the county treasurer, if the notice of assessment is mailed by the county on or after May 1 of the assessment year. (3) For assessments of personal property, forty-five (45) days after the date on which the county mails the notice under IC 6-1.1-3-20. A taxpayer may appeal an error in the assessment under subsection (a)(2), (a)(3), (a)(4), (a)(5), or (a)(6) not later than three (3) years after the taxes were first due. (c) Except as provided in subsection (d), an appeal under this section applies only to the tax year corresponding to the tax statement or other notice of action. (d) An appeal under this section applies to a prior tax year if a county official took action regarding a prior tax year, and such action is reflected for the first time in the tax statement. A taxpayer who has timely filed a written notice of appeal under this section may be required to file a petition for each tax year, and each petition filed later must be considered timely. (e) A taxpayer may not appeal under this section any claim of error related to the following: (1) The denial of a deduction, exemption, abatement, or credit if the authority to approve or deny is not vested in the county board, county auditor, county assessor, or township assessor. (2) The calculation of interest and penalties. (3) A matter under subsection (a) if a separate appeal or review process is statutorily prescribed. However, a claim may be raised under this section regarding the omission or application of a deduction approved by an authority other than the county board, county auditor, county assessor, or township assessor. (f) The filing of a written notice under this section constitutes a request by the taxpayer for a preliminary informal meeting with the township assessor, or the county assessor if the township is not served by a township assessor. (g) A county or township official who receives a written notice under this section shall forward the notice to: (1) the county board; and (2) the county auditor, if the taxpayer raises a claim regarding a matter that is in the discretion of the county auditor. (h) A taxpayer may not raise any claim in an appeal under this section related to the legality or constitutionality of: (1) a user fee (as defined in IC 33-23-1-10.5); (2) any other charge, fee, or rate imposed by a political subdivision under any other law; or (3) any tax imposed by a political subdivision other than a property tax. (i) This subsection applies only to an appeal based on a claim of error in the determination of property that is or is not eligible for a standard homestead deduction under IC 6-1.1-12-37 and only for an assessment date occurring before January 1, 2024. A taxpayer may appeal an error in the assessment of property as described in this subsection any time after the official's action, but not later than one (1) year after the date on which the property that is the subject of the appeal was assessed. As added by P.L.232-2017, SEC.10. Amended by P.L.195-2019, SEC.1; P.L.257-2019, SEC.30; P.L.121-2019, SEC.2; P.L.156-2020, SEC.16; P.L.159-2020, SEC.18; P.L.236-2023, SEC.25; P.L.9-2024, SEC.167.

Ind. Code § 6-1.1-15-1.2 Preliminary informal meeting; hearing by county board; notice; continuance; entry onto property; withdraw of appeal; taxpayer appraisal; penalty

Sec. 1.2. (a) A county or township official who receives a written notice under section 1.1 of this chapter shall schedule, at a time during business hours that is convenient to the taxpayer, a preliminary informal meeting with the taxpayer in order to resolve the appeal. If the taxpayer raises a claim regarding a matter that is in the discretion of the county auditor, the informal meeting must include the county auditor. At the preliminary informal meeting, in order to facilitate understanding and the resolution of disputed issues: (1) a county or township official; (2) the county auditor, if the matter is in the discretion of the county auditor; and (3) the taxpayer; shall exchange the information that each party is relying on at the time of the preliminary informal meeting to support the party's respective position on each disputed issue concerning the assessment or deduction. If additional information is obtained by the county or township official, the county auditor, or the taxpayer after the preliminary informal meeting and before the hearing held by the county board, the party obtaining the information shall provide the information to the other party. If the county or township official, the county auditor, or the taxpayer obtains additional information and provides the information to the other party for the first time at the hearing held by the county board, the county board, unless waived by the receiving party, shall continue the hearing until a future hearing date of the county board so that the receiving party has an opportunity to review all the information that the offering party is relying on to support the offering party's positions on the disputed issues concerning the assessment or deduction. (b) The official shall report on a form prescribed by the department of local government finance the results of the informal meeting. If the taxpayer and the official agree on the resolution of all issues in the appeal, the report shall state the agreed resolution of the matter and be signed by the official and the taxpayer. If an informal meeting is not held, or the informal meeting is unsuccessful, the official shall report those facts on the form. The official shall forward the report on the informal meeting to the county board. (c) If the county board receives a report on the informal meeting indicating an agreed resolution of the matter, the county board shall vote to accept or deny the agreed resolution. If the county board accepts the agreed resolution, the county board shall issue a notification of final assessment determination adopting the agreed resolution and vacating the hearing if scheduled. (d) The county board, upon receipt of a written notice under section 1.1 of this chapter, shall hold a hearing on the appeal not later than one hundred eighty (180) days after the filing date of the written notice. The county board shall, by mail, give at least thirty (30) days notice of the date, time, and place fixed for the hearing to the taxpayer, the county or township official with whom the taxpayer filed the written notice, and the county auditor. If the county board has notice that the taxpayer is represented by a third person, any hearing notice shall be mailed to the representative. (e) If good cause is shown, the county board shall grant a request for continuance filed in writing at least ten (10) days before the hearing, and reschedule the hearing under subsection (d). (f) A taxpayer may withdraw an appeal by filing a written request at least ten (10) days before the hearing. The county board shall issue a notification of final assessment determination indicating the withdrawal and no change in the assessment. A withdrawal waives a taxpayer's right to appeal to the Indiana board. (g) The county board shall determine an appeal without a hearing if requested by the taxpayer in writing at least twenty (20) days before the hearing. (h) If a taxpayer appeals the assessment of tangible property under section 1.1 of this chapter, the taxpayer is not required to have an appraisal of the property in order to initiate the appeal or prosecute the appeal. If the taxpayer presents an appraisal to the county board that: (1) is prepared by a certified appraiser in compliance with the Uniform Standards of Professional Appraisal Practice to determine the market value in use; (2) is addressed to the property owner or the assessor's office; (3) is commissioned for the purpose of the assessment appeal; and (4) has an effective date that is the same date as the date of the assessment that is the subject of the appeal; the value of the property contained in the appraisal is presumed to be correct. If the county board disagrees with the taxpayer's appraisal, the county board may seek review of the appraisal by a third party independent certified appraiser or obtain an independent appraisal report conducted by a certified appraiser in compliance with the Uniform Standards of Professional Appraisal Practice. If the county board's appraisal differs from the taxpayer's appraisal, the county board shall weigh the evidence and determine the true tax value of the property based on the totality of the probative evidence before the county board. The county board's determination of the property's true tax value may be higher or lower than the assessment but may not be lower than the lowest appraisal presented to or obtained by the county board, or higher than the highest appraisal presented to or obtained by the county board. After the assignment of value, the parties shall retain their rights to appeal the assessment or assessments to the Indiana board, which must hear the appeal de novo. (i) At a hearing under subsection (d), the taxpayer shall have the opportunity to present testimony and evidence regarding the matters on appeal. If the matters on appeal are in the discretion of the county auditor, the county auditor or the county auditor's representative shall attend the hearing. A county or township official, or the county auditor or the county auditor's representative, shall have an opportunity to present testimony and evidence regarding the matters on appeal. The county board may adjourn and continue the hearing to a later date in order to make a physical inspection or consider the evidence presented. However, the county board or assessing official shall not enter a property to conduct a physical inspection without first receiving the permission of the taxpayer to enter the property to make the physical inspection. Notwithstanding any other provision to the contrary, the county board shall not issue an order (including an order issued under 52 IAC 4-8-3) authorizing entry onto a taxpayer's property without the taxpayer's permission. (j) The county board shall determine the assessment by motion and majority vote. Except as provided in subsection (m), a county board may, based on the evidence before it, increase an assessment. The county board shall issue a written decision. Written notice of the decision shall be given to the township official, county official, county auditor, and the taxpayer. (k) If more than one hundred eighty (180) days have passed since the date the notice of appeal was filed, and the county board has not issued a determination, a taxpayer may initiate any appeal with the Indiana board of tax review under section 3 of this chapter. (l) The county assessor may assess a penalty of fifty dollars ($50) against the taxpayer if the taxpayer or representative fails to appear at a hearing under subsection (d) and, under subsection (e), the taxpayer's request for continuance is denied, or the taxpayer's request for continuance, request for the board to take action without a hearing, or withdrawal is not timely filed. A taxpayer may appeal the assessment of the penalty to the Indiana board or directly to the tax court. The penalty may not be added as an amount owed on the property tax statement under IC 6-1.1-22 or IC 6-1.1-22.5. (m) The determination of an appealed assessed value of tangible property by a county or township official resulting from an informal meeting under subsection (a), or by a county board resulting from an appeal hearing under subsection (d), may be less than or equal to the tangible property's original appealed assessed value at issue, but may not exceed the original appealed assessed value at issue. However, an increase in assessed value that is attributable to substantial renovation, new improvements, zoning change, or use change is excluded from the limitation under this subsection. As added by P.L.232-2017, SEC.11. Amended by P.L.121-2019, SEC.3; P.L.236-2023, SEC.26; P.L.239-2023, SEC.3; P.L.9-2024, SEC.168; P.L.114-2026, SEC.1.

Ind. Code § 6-1.1-15-1.5 Authorization to enter into agreements to waive review of an assessment in an allocation area during the term of bonds or lease obligations payable from allocated property taxes

Sec. 1.5. (a) As used in this section, "allocation area" refers to an area that is established under the authority of any of the following statutes and in which tax increment revenues are collected: (1) IC 6-1.1-39. (2) IC 8-22-3.5. (3) IC 36-7-14. (4) IC 36-7-14.5. (5) IC 36-7-15.1. (6) IC 36-7-30. (7) IC 36-7-30.5. (8) IC 36-7-32. (b) A taxpayer may enter into a written agreement with an entity that is authorized to establish an allocation area in which the taxpayer waives review of any assessment of the taxpayer's tangible property that is located in an allocation area for an assessment date that occurs during the term of any specified bond or lease obligations that are payable from property taxes in accordance with an allocation provision for the allocation area and any applicable statute, ordinance, or resolution. An agreement described in this subsection may precede the establishment of the allocation area or the determination to issue bonds or enter into leases payable from the allocated property taxes. (c) If a taxpayer enters into a written agreement described in subsection (b) with an entity that is authorized to establish an allocation area with respect to tangible property located in a particular allocation area, the taxpayer may not: (1) obtain a review by the county board of a county or township official's assessment of the tangible property; (2) obtain a review by the Indiana board of the county or township official's assessment of the tangible property; or (3) obtain judicial review of the county or township official's assessment of the tangible property; for an assessment date that occurs during the term of any specified bond or lease obligations that are payable from property taxes in accordance with an allocation provision for the allocation area and any applicable statute, ordinance, or resolution. As added by P.L.249-2015, SEC.13.

Ind. Code § 6-1.1-15-2 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.64, SEC.3; Acts 1977, P.L.70, SEC.2. Repealed by Acts 1978, P.L.8, SEC.6.

Ind. Code § 6-1.1-15-2.1 Repealed

As added by Acts 1978, P.L.8, SEC.5. Amended by P.L.74-1987, SEC.11; P.L.41-1993, SEC.12; P.L.6-1997, SEC.72; P.L.198-2001, SEC.42; P.L.1-2004, SEC.14 and P.L.23-2004, SEC.15; P.L.199-2005, SEC.7. Repealed by P.L.219-2007, SEC.149.

Ind. Code § 6-1.1-15-2.5 Agreed waiver of a determination by the county board; direct submission to the Indiana board; stipulation of assessed value as determined by an independent appraisal

Sec. 2.5. (a) This section applies to a notice filed by a taxpayer under section 1.1 of this chapter with respect to the assessment of the taxpayer's tangible property. (b) Instead of a hearing before the county board, a taxpayer and a township or county official or, if the claim concerns a matter that is in the discretion of the county auditor, the county auditor may enter into an agreement in which both parties: (1) agree to waive a determination by the county board and submit the dispute directly to the Indiana board; or (2) stipulate to the assessed value of the tangible property in dispute as determined by an independent appraisal under terms and conditions in subsection (e). A taxpayer and a township or county official may still enter into an agreement under section 1.2(b) of this chapter and not be subject to the requirements of this section. (c) An agreement under this section may not be entered into more than one hundred twenty (120) days after the date of the notice under subsection (a). (d) The township or county official or county auditor, whichever applies, shall immediately forward an agreement entered into under this section to the county board. (e) An agreement entered into by a taxpayer and a township or county official under subsection (b)(2) must include the following provisions: (1) The county board shall select three (3) Indiana registered appraisers as potential appraisers to conduct an independent appraisal under the agreement. (2) Not later than fifteen (15) days after the county board's selection of potential appraisers, the: (A) taxpayer; and (B) township or county official; may each strike one (1) appraiser from the list of potential appraisers by providing written notice to the county board of the name of the appraiser to strike from the list. (3) Not later than sixty (60) days after the date of the agreement, an appraisal shall be conducted by the Indiana registered appraiser who is: (A) not struck from the list of potential appraisers, if two (2) potential appraisers are struck from the list under subdivision (2); or (B) selected by the county board from the list of potential appraisers, if fewer than two (2) potential appraisers are struck from the list under subdivision (2). (4) The appraisal conducted under subdivision (3) shall be: (A) prepared in accordance with usual and customary professional standards for an Indiana registered appraiser; (B) notarized; and (C) filed with the county board not later than three (3) days after its completion. (5) The taxpayer and the township or county official stipulate for purposes of review by the county board that the correct assessed value of the tangible property in dispute is the appraised value of the tangible property as determined by the appraisal conducted under subdivision (3). (6) The taxpayer and the township or county official retain the right to initiate a proceeding for review of a stipulated determination entered by the county board under subsection (g) before the Indiana board under section 3 of this chapter. (7) Any other provision the department of local government finance considers appropriate. (f) The department of local government finance shall prescribe a standard form agreement that must be used for purposes of this section. The department shall require the form agreement to be notarized. (g) Upon receipt of an independent appraisal conducted under this section, the county board shall enter a stipulated determination of assessed value: (1) based on the agreement of the parties under subsection (b)(2); and (2) equal to the appraised value of the property as determined by the independent appraisal. (h) A taxpayer or a township or county official may initiate a proceeding for review of a stipulated determination entered by a county board under this section before the Indiana board as required by section 3 of this chapter. As added by P.L.248-2015, SEC.2. Amended by P.L.149-2016, SEC.22; P.L.232-2017, SEC.12; P.L.121-2019, SEC.4.

Ind. Code § 6-1.1-15-3 Review by Indiana board; initiation by petition of taxpayer or county assessor; petition deadline and form; appraisal not required; decision; denial of refund claim

Sec. 3. (a) A taxpayer may obtain a review by the Indiana board of: (1) a county board's action with respect to a claim under section 1.1 of this chapter; or (2) a denial by the county auditor, the county assessor, or the county treasurer of a claim for refund under IC 6-1.1-9-10(c)(2) that is appealed to the Indiana board as authorized in IC 6-1.1-26-2.1(d)(2). (b) The county assessor is the party to a review under subsection (a)(1) to defend the determination of the county board. The county auditor may appear as an additional party to the review if the determination concerns a matter that is in the discretion of the county auditor. At the time the notice of that determination is given to the taxpayer, the taxpayer shall also be informed in writing of: (1) the taxpayer's opportunity for review under subsection (a)(1); and (2) the procedures the taxpayer must follow in order to obtain review under this section. (c) A county assessor who dissents from the determination of the county board may obtain a review by the Indiana board. A county auditor who dissents from the determination of the county board concerning a matter that is in the discretion of the county auditor may obtain a review by the Indiana board. (d) In order to obtain a review by the Indiana board under subsection (a)(1), the party must, not later than forty-five (45) days after the date of the notice given to the party or parties of the determination of the county board: (1) file a petition for review with the Indiana board; and (2) serve a copy of the petition on the other party. (e) The Indiana board shall prescribe the form of the petition for review under this chapter. The Indiana board shall issue instructions for completion of the form. The form and the instructions must be clear, simple, and understandable to the average individual. A petition for review of such a determination must be made on the form prescribed by the Indiana board. The form must require the petitioner to specify the reasons why the petitioner believes that the determination by the county board is erroneous. (f) If the action for which a taxpayer seeks review under this section is the assessment of tangible property, the taxpayer is not required to have an appraisal of the property in order to do the following: (1) Initiate the review. (2) Prosecute the review. (g) If an owner petitions the Indiana board under IC 6-1.1-11-7(d), the Indiana board is authorized to approve or disapprove an exemption application: (1) previously submitted to a county board under IC 6-1.1-11-6; and (2) that is not approved or disapproved by the county board within one hundred eighty (180) days after the owner filed the application for exemption under IC 6-1.1-11. The county assessor is a party to a petition to the Indiana board under IC 6-1.1-11-7(d). (h) This subsection applies only to the review by the Indiana board of a denial of a refund claim described in subsection (a)(2). The county assessor is the party to a review under subsection (a)(2) to defend the denial of the refund under IC 6-1.1-26-2.1. In order to obtain a review by the Indiana board under subsection (a)(2), the taxpayer must, within forty-five (45) days of the notice of denial under IC 6-1.1-26-2.1(d): (1) file a petition for review with the Indiana board; and (2) serve a copy of the petition on the county auditor. [Pre-1975 Property Tax Recodification Citation: 6-1-31-2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.70, SEC.3; P.L.74-1987, SEC.12; P.L.41-1993, SEC.13; P.L.6-1997, SEC.73; P.L.198-2001, SEC.43; P.L.90-2002, SEC.138; P.L.256-2003, SEC.11; P.L.1-2004, SEC.15 and P.L.23-2004, SEC.16; P.L.199-2005, SEC.8; P.L.219-2007, SEC.39; P.L.1-2008, SEC.2; P.L.196-2016, SEC.2; P.L.121-2019, SEC.5; P.L.154-2020, SEC.4; P.L.230-2025, SEC.39.

Ind. Code § 6-1.1-15-4 Indiana board appeal procedures; determination

Sec. 4. (a) After receiving a petition for review which is filed under section 3 of this chapter, the Indiana board shall conduct a hearing at its earliest opportunity. The Indiana board may correct any errors related to a claim under section 1.1 of this chapter that is within the jurisdiction of the Indiana board under IC 6-1.5-4-1. (b) If the Indiana board conducts a site inspection of the property as part of its review of the petition, the Indiana board shall give notice to all parties of the date and time of the site inspection. The Indiana board is not required to assess the property in question. The Indiana board shall give notice of the date fixed for the hearing, by mail, to the parties or a party's representative. The Indiana board shall give these notices at least thirty (30) days before the day fixed for the hearing unless the parties agree to a shorter period. With respect to a petition for review filed by a county assessor, the county board that made the determination under review under this section may file an amicus curiae brief in the review proceeding under this section. The expenses incurred by the county board in filing the amicus curiae brief shall be paid from the property reassessment fund under IC 6-1.1-4-27.5 of the county in which the property is located. The executive of a taxing unit may file an amicus curiae brief in the review proceeding under this section if the property that is the subject of the appeal is subject to assessment by that taxing unit. (c) If a petition for review does not comply with the Indiana board's instructions for completing the form prescribed under section 3 of this chapter, the Indiana board shall serve a notice describing the defect in the petition. The petitioner then has thirty (30) days from the date on the notice to cure the defect and file a corrected petition. The Indiana board shall deny a corrected petition for review if it does not substantially comply with the Indiana board's instructions for completing the form prescribed under section 3 of this chapter. (d) After the hearing, the Indiana board shall give the parties and any entity that filed an amicus curiae brief, or their representatives: (1) notice of its final determination; and (2) for parties entitled to appeal the final determination, notice of the procedures they must follow in order to obtain court review under section 5 of this chapter. (e) The Indiana board shall conduct a hearing not later than one (1) year after a petition in proper form is filed with the Indiana board. (f) The Indiana board shall issue a determination not later than the later of: (1) ninety (90) days after the hearing; or (2) the date set in an extension order issued by the Indiana board. The board may not extend the date by more than one hundred eighty (180) days. (g) The time periods described in subsections (e) and (f) do not include any period of time that is attributable to a party's: (1) request for a continuance, stay, extension, or summary disposition; (2) consent to a case management order, stipulated record, or proposed hearing date; (3) failure to comply with the board's orders or rules; or (4) waiver of a deadline. (h) If the Indiana board fails to take action required under subsection (e) or (f), the entity that initiated the petition may: (1) take no action and wait for the Indiana board to hear the matter and issue a final determination; or (2) petition for judicial review under section 5 of this chapter. (i) This subsection applies when the board has not held a hearing. A person may not seek judicial review under subsection (h)(2) until: (1) the person requests a hearing in writing; and (2) sixty (60) days have passed after the person requests a hearing under subdivision (1) and the matter has not been heard or otherwise extended under subsection (g). (j) A final determination must include separately stated findings of fact for all aspects of the determination. Findings of ultimate fact must be accompanied by a concise statement of the underlying basic facts of record to support the findings. Findings must be based exclusively upon the evidence on the record in the proceeding and on matters officially noticed in the proceeding. Findings must be based upon a preponderance of the evidence. (k) The Indiana board may limit the scope of the appeal to the issues raised in the petition and the evaluation of the evidence presented to the county board in support of those issues only if all parties participating in the hearing required under subsection (a) agree to the limitation. A party participating in the hearing required under subsection (a) is entitled to introduce evidence that is otherwise proper and admissible without regard to whether that evidence has previously been introduced at a hearing before the county board. (l) The Indiana board may require the parties to the appeal: (1) to file not more than five (5) business days before the date of the hearing required under subsection (a) documentary evidence or summaries of statements of testimonial evidence; and (2) to file not more than fifteen (15) business days before the date of the hearing required under subsection (a) lists of witnesses and exhibits to be introduced at the hearing. (m) A party to a proceeding before the Indiana board shall provide to all other parties to the proceeding the information described in subsection (l) if the other party requests the information in writing at least ten (10) days before the deadline for filing of the information under subsection (l). (n) The Indiana board may base its final determination on a stipulation between the respondent and the petitioner. If the final determination is based on a stipulated assessed valuation of tangible property, the Indiana board may order the placement of a notation on the permanent assessment record of the tangible property that the assessed valuation was determined by stipulation. The Indiana board may: (1) order that a final determination under this subsection has no precedential value; or (2) specify a limited precedential value of a final determination under this subsection. (o) If a party to a proceeding, or a party's authorized representative, elects to receive any notice under this section electronically, the notice is considered effective in the same manner as if the notice had been sent by United States mail, with postage prepaid, to the party's or representative's mailing address of record. (p) At a hearing under this section, the Indiana board shall admit into evidence an appraisal report, prepared by an appraiser, unless the appraisal report is ruled inadmissible on grounds besides a hearsay objection. This exception to the hearsay rule shall not be construed to limit the discretion of the Indiana board, as trier of fact, to review the probative value of an appraisal report. [Pre-1975 Property Tax Recodification Citations: 6-1-31-3; 6-1-26-4(e).] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.70, SEC.4; P.L.74-1987, SEC.13; P.L.41-1993, SEC.14; P.L.86-1995, SEC.1; P.L.6-1997, SEC.74; P.L.198-2001, SEC.44; P.L.245-2003, SEC.13; P.L.1-2004, SEC.16 and P.L.23-2004, SEC.17; P.L.199-2005, SEC.9; P.L.154-2006, SEC.39; P.L.219-2007, SEC.40; P.L.112-2012, SEC.32; P.L.91-2014, SEC.16; P.L.33-2015, SEC.1; P.L.207-2016, SEC.3; P.L.86-2018, SEC.47; P.L.257-2019, SEC.31; P.L.121-2019, SEC.6; P.L.156-2020, SEC.17; P.L.230-2025, SEC.40.

Ind. Code § 6-1.1-15-5 Rehearing; judicial review; procedure

Sec. 5. (a) Not later than fifteen (15) days after the Indiana board gives notice of its final determination under section 4 of this chapter to the party or the maximum allowable time for the issuance of a final determination by the Indiana board under section 4 of this chapter expires, a party to the proceeding may request a rehearing before the Indiana board. The Indiana board may conduct a rehearing and affirm or modify its final determination, giving the same notices after the rehearing as are required by section 4 of this chapter. The Indiana board has fifteen (15) days after receiving a petition for a rehearing to determine whether to grant a rehearing. Failure to grant a rehearing not later than fifteen (15) days after receiving the petition shall be treated as a final determination to deny the petition. A petition for a rehearing does not toll the time in which to file a petition for judicial review unless the petition for rehearing is granted. If the Indiana board determines to rehear a final determination, the Indiana board: (1) may conduct the additional hearings that the Indiana board determines necessary or review the written record without additional hearings; and (2) shall issue a final determination not later than ninety (90) days after notifying the parties that the Indiana board will rehear the final determination. If the Indiana board fails to make a final determination within the time allowed under subdivision (2), the entity that initiated the petition for rehearing may take no action and wait for the Indiana board to make a final determination or petition for judicial review under subsection (g). (b) A party may petition for judicial review of the final determination of the Indiana board. In order to obtain judicial review under this section, a party must: (1) file a petition with the Indiana tax court; (2) serve a copy of the petition on: (A) the parties to the review by the Indiana board; (B) the attorney general; and (C) any entity that filed an amicus curiae brief with the Indiana board; and (3) file a written notice of appeal with the Indiana board informing the Indiana board of the party's intent to obtain judicial review. Petitions for judicial review may be consolidated at the request of the appellants if it can be done in the interest of justice. The department of local government finance may intervene in an action taken under this subsection if the interpretation of a rule of the department is at issue in the action. The county assessor is a party to the review under this section. (c) Except as provided in subsection (g), to initiate a proceeding for judicial review under this section, a party must take the action required by subsection (b) not later than: (1) forty-five (45) days after the Indiana board gives the person notice of its final determination, unless a rehearing is conducted under subsection (a); or (2) forty-five (45) days after the Indiana board gives the person notice under subsection (a) of its final determination, if a rehearing is conducted under subsection (a) or the maximum time elapses for the Indiana board to make a determination under this section. (d) The failure of the Indiana board to conduct a hearing within the period prescribed in section 4(e) of this chapter does not constitute notice to the party of an Indiana board final determination. (e) The county assessor may petition for judicial review to the tax court in the manner prescribed in this section. If the county auditor appeared before the Indiana board concerning the matter, the county auditor may petition for judicial review to the tax court in the manner prescribed in this section. (f) The county assessor may not be represented by the attorney general in a judicial review initiated under subsection (b) by the county assessor. (g) If the maximum time elapses for the Indiana board to give notice of its final determination under subsection (a) or section 4 of this chapter, a party may initiate a proceeding for judicial review by taking the action required by subsection (b) at any time after the maximum time elapses. If: (1) a judicial proceeding is initiated under this subsection; and (2) the Indiana board has not issued a determination; the tax court shall determine the matter de novo. [Pre-1975 Property Tax Recodification Citation: 6-1-31-4 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.5; P.L.74-1987, SEC.14; P.L.50-1990, SEC.1; P.L.6-1997, SEC.75; P.L.198-2001, SEC.45; P.L.178-2002, SEC.19; P.L.256-2003, SEC.12; P.L.245-2003, SEC.14; P.L.199-2005, SEC.10; P.L.219-2007, SEC.41; P.L.257-2019, SEC.32; P.L.121-2019, SEC.7; P.L.156-2020, SEC.18.

Ind. Code § 6-1.1-15-6 Record for judicial review

Sec. 6. (a) Except with respect to a petition filed under section 5(g) of this chapter, if a petition for judicial review is initiated by a person under section 5 of this chapter, the Indiana board shall prepare a certified record of the proceedings related to the petition. The Indiana board shall file a notice of completion with the clerk of the tax court within forty-five (45) days after the filing of the petition indicating that the certified record of the proceedings is complete. If the Indiana board is unable to timely complete the Indiana board's preparation of the certified record of proceedings, the Indiana board shall file a statement with the clerk of the tax court providing the reasons for the delay and the date the Indiana board will complete the preparation. If the reasons for the delay are due to circumstances within the Indiana board's control, the tax court may issue a revised due date for the Indiana board to file the notice of completion. If the reasons for the delay are due to circumstances within the control of the petitioner, the case may be subject to dismissal. (b) The record for judicial review required under subsection (a) must include the following documents and items: (1) Copies of all papers submitted to the Indiana board during the course of the action and copies of all papers provided to the parties by the Indiana board. For purposes of this subdivision, the term "papers" includes, without limitation, all notices, petitions, motions, pleadings, orders, orders on rehearing, briefs, requests, intermediate rulings, photographs, and other written documents. (2) Evidence received or considered by the Indiana board. (3) A statement of whether a site inspection was conducted, and, if a site inspection was conducted, either: (A) a summary report of the site inspection; or (B) a videotape transcript of the site inspection. (4) A statement of matters officially noticed. (5) Proffers of proof and objections and rulings on them. (6) Copies of proposed findings, requested orders, and exceptions. (7) Either: (A) a transcription of the audio tape of the hearing; or (B) a transcript of the hearing prepared by a court reporter. Copies of exhibits that, because of their nature, cannot be incorporated into the certified record must be kept by the Indiana board until the appeal is finally terminated. However, this evidence must be briefly named and identified in the transcript of the evidence and proceedings. (c) Except with respect to a petition filed under section 5(g) of this chapter, if the tax court judge finds that: (1) a report of all or a part of the evidence or proceedings at a hearing conducted by the Indiana board was not made; or (2) a transcript is unavailable; a party to the appeal initiated under section 5 of this chapter may, at the discretion of the tax court judge, prepare a statement of the evidence or proceedings. The statement must be submitted to the tax court and also must be served on all other parties. A party to the proceeding may serve objections or prepare amendments to the statement not later than ten (10) days after service. [Pre-1975 Property Tax Recodification Citation: 6-1-31-4 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.46; P.L.245-2003, SEC.15; P.L.121-2019, SEC.8.

Ind. Code § 6-1.1-15-7 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-4 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.291-1985, SEC.18.

Ind. Code § 6-1.1-15-8 Remand by tax court; further proceedings by Indiana board; referral; petition for order to show cause

Sec. 8. (a) If a final determination by the Indiana board is not affirmed under the decision of the tax court, the matter shall be remanded to the Indiana board with instructions to the Indiana board. The Indiana board may, under the tax court's instructions, conduct further proceedings or refer the matter to the: (1) department of local government finance with respect to an appeal of a determination made by the department; or (2) county board with respect to an appeal of a determination made by the county board; to take action that is consistent with the court's opinion. Upon remand, the Indiana board may take action only on those issues specified in the decision of the tax court. (b) The department of local government finance or the county board shall take action on a case referred to it by the Indiana board under subsection (a) not later than ninety (90) days after the date the referral is made. The department of local government finance or the county board may petition the Indiana board at any time for an extension of the ninety (90) day period. An extension shall be granted upon a showing of reasonable cause. (c) The taxpayer in a case remanded under subsection (a) may petition the tax court for an order requiring the department of local government finance or the county board to show cause why action has not been taken pursuant to the Indiana board's referral under subsection (a) if: (1) at least ninety (90) days have elapsed since the referral was made; (2) the department of local government finance or the county board has not taken action on the issues specified in the tax court's decision; and (3) an appeal of the tax court's decision has not been filed. (d) If a case remanded under subsection (a) is appealed under section 5 of this chapter, the ninety (90) day period provided in subsection (b) is tolled until the appeal is concluded. [Pre-1975 Property Tax Recodification Citation: 6-1-31-4 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-1995, SEC.2; P.L.198-2001, SEC.47; P.L.178-2002, SEC.20; P.L.219-2007, SEC.42; P.L.232-2017, SEC.13; P.L.121-2019, SEC.9.

Ind. Code § 6-1.1-15-9 Appeal of determination after further proceedings

Sec. 9. (a) After further proceedings under section 8 of this chapter, a party has a right to appeal the final determination by the Indiana board. (b) An appeal under this section must be initiated in the manner prescribed in section 5 of this chapter. [Pre-1975 Property Tax Recodification Citation: 6-1-31-4 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.6; P.L.198-2001, SEC.48; P.L.90-2002, SEC.139; P.L.178-2002, SEC.21; P.L.199-2005, SEC.11; P.L.219-2007, SEC.43; P.L.146-2008, SEC.138; P.L.232-2017, SEC.14; P.L.121-2019, SEC.10.

Ind. Code § 6-1.1-15-10 Pending review; effect on tax payment; posting of bond; separate assessed value record

Sec. 10. (a) If a petition for review to any board or a proceeding for judicial review in the tax court regarding an assessment or increase in assessment is pending, the taxes resulting from the assessment or increase in assessment are, notwithstanding the provisions of IC 6-1.1-22-9, not due until after the petition for review, or the proceeding for judicial review, is finally adjudicated and the assessment or increase in assessment is finally determined. However, even though a petition for review or a proceeding for judicial review is pending, the taxpayer shall pay taxes on the tangible property when the property tax installments come due, unless the collection of the taxes is enjoined under IC 33-26-6-2 pending a final determination in the proceeding for judicial review. The amount of taxes which the taxpayer is required to pay, pending the final determination of the assessment or increase in assessment, shall be based on: (1) the assessed value reported by the taxpayer on the taxpayer's personal property return if a personal property assessment, or an increase in such an assessment, is involved; or (2) an amount based on the immediately preceding year's assessment of real property if an assessment, or increase in assessment, of real property is involved. (b) If the petition for review or the proceeding for judicial review is not finally determined by the last installment date for the taxes, the taxpayer, upon showing of cause by a taxing official or at the tax court's discretion, may be required to post a bond or provide other security in an amount not to exceed the taxes resulting from the contested assessment or increase in assessment. (c) Each county auditor shall keep separate on the tax duplicate a record of that portion of the assessed value of property that is described in IC 6-1.1-17-0.5(b). When establishing rates and calculating state school support, the department of local government finance shall exclude from assessed value in the county the net assessed value of property kept separate on the tax duplicate by the county auditor under IC 6-1.1-17-0.5. [Pre-1975 Property Tax Recodification Citation: 6-1-31-6.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.43, SEC.1; P.L.291-1985, SEC.7; P.L.63-1986, SEC.1; P.L.86-1995, SEC.3; P.L.291-2001, SEC.205; P.L.198-2001, SEC.49; P.L.1-2002, SEC.20; P.L.1-2004, SEC.17 and P.L.23-2004, SEC.18; P.L.219-2007, SEC.44; P.L.146-2008, SEC.139; P.L.137-2012, SEC.19.

Ind. Code § 6-1.1-15-10.5 Authorization to establish a property tax assessment appeals fund; transfers to the fund; uses; money transferred to the fund is disregarded in determining a taxing unit's property tax levy

Sec. 10.5. (a) The fiscal officer of a taxing unit may establish a separate fund known as the property tax assessment appeals fund to hold property tax receipts that are attributable to an increase in the taxing unit's tax rate caused by a reduction in the taxing unit's net assessed value under IC 6-1.1-17-0.5. (b) A taxing unit may transfer property tax receipts from a fund that is not a debt service fund to the taxing unit's property tax assessment appeals fund. A taxing unit may not transfer property tax receipts from a debt service fund to the taxing unit's property tax assessment appeals fund. (c) A taxing unit may use money in the taxing unit's property tax assessment appeals fund only to pay the following: (1) Expenses incurred by a county assessor or county auditor in defending appeals prosecuted under this chapter with respect to property located in the taxing unit. (2) Refunds under IC 6-1.1-26-3.1. (d) The balance in a taxing unit's property tax assessment appeals fund may not exceed five percent (5%) of the amount budgeted by the taxing unit for a particular year. (e) Money transferred to a taxing unit's property tax assessment appeals fund is not considered miscellaneous revenue. Both the taxing unit and the department of local government finance shall disregard any balance in the taxing unit's property tax assessment appeals fund in the determination of the taxing unit's property tax levy, property tax rate, and budget (except for appropriations for the purposes permitted by subsection (c)) for a particular calendar year. (f) Property tax receipts that qualify as levy excess under IC 6-1.1-18.5-17 and IC 20-44-3 must be treated as levy excess and are not eligible for transfer to a taxing unit's property tax assessment appeals fund. As added by P.L.244-2015, SEC.2. Amended by P.L.203-2016, SEC.7; P.L.232-2017, SEC.15; P.L.121-2019, SEC.11.

Ind. Code § 6-1.1-15-10.7 Reimbursement of county assessor for defending certain appeals; adoption of ordinance

Sec. 10.7. (a) The county fiscal body may adopt an ordinance to provide that the county assessor be reimbursed for certain costs incurred by the county assessor in defending an appeal under this chapter that is uncommon and infrequent in the normal course of defending appeals under this chapter. Costs include appraisal and expert witness fees incurred in defending an appeal. (b) The ordinance must specify: (1) the appeal or appeals and why they are uncommon and infrequent; (2) a detailed list of expenses incurred by fund and by parcel number; and (3) that the county auditor will deduct the expenses listed in the ordinance from property tax receipts collected in the taxing district in which the parcel is located before apportioning receipts to taxing units for the next semiannual settlement under IC 6-1.1-27. (c) Property tax receipts that are collected under this section must be deposited in the county fund that incurred the initial expense. (d) Expenses for an appeal that are deducted from a civil taxing unit's property tax revenue under this section are not considered to be part of a payment of a refund resulting from an appeal for purposes of a maximum permissible property tax levy appeal under IC 6-1.1-18.5-16. As added by P.L.180-2016, SEC.9.

Ind. Code § 6-1.1-15-11 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-7.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.140; P.L.1-2004, SEC.18 and P.L.23-2004, SEC.19; P.L.1-2009, SEC.42; P.L.141-2009, SEC.6. Repealed by P.L.232-2017, SEC.16.

Ind. Code § 6-1.1-15-12 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-9.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.16; P.L.41-1993, SEC.15; P.L.86-1995, SEC.4; P.L.6-1997, SEC.76; P.L.198-2001, SEC.50; P.L.90-2002, SEC.141; P.L.256-2003, SEC.13; P.L.219-2007, SEC.45; P.L.146-2008, SEC.140; P.L.182-2009(ss), SEC.112; P.L.172-2011, SEC.31; P.L.183-2014, SEC.19; P.L.196-2016, SEC.3. Repealed by P.L.232-2017, SEC.17.

Ind. Code § 6-1.1-15-12.1 Correction of certain errors by county auditor; notification to taxpayer; challenge of county auditor's actions

Sec. 12.1. (a) A county auditor shall correct errors in conformity with a determination of an appeal by the county board, the board of tax review, the department of local government finance, or a court, or in conformity with a settlement or a stipulation. (b) Upon discovery, a county auditor is authorized to correct errors discovered by the county auditor regarding the description of the property or the identity of the taxpayer. (c) Upon discovery, and subject to subsection (e), a county auditor may correct errors regarding a tax cap, credit, exemption, or deduction. (d) Upon discovery, a county auditor may correct errors regarding the computation of taxes, penalties, delinquent taxes carried forward, or an overpayment, if approved by the county treasurer. (e) If the tax cap, credit, exemption, or deduction is based on a determination by the department of local government finance, a county auditor may correct errors regarding the tax cap, credit, exemption, or deduction, if approved by the department of local government finance. (f) A county auditor shall notify the taxpayer of a correction of error under subsections (b), (c), and (d). If the correction of error results in a refund, the refund shall be applied under IC 6-1.1-26. (g) A taxpayer may challenge a county auditor's action under subsection (b) or (c) under section 1.1 of this chapter. A taxpayer may challenge a county auditor's action under subsection (d) as an overpayment under IC 6-1.1-26. (h) Except in accordance with subsection (a), an error corrected under this section may not be applied to tax years earlier than the immediate three (3) prior years. As added by P.L.232-2017, SEC.18.

Ind. Code § 6-1.1-15-12.5 Correction of error on township assessor's initiative

Sec. 12.5. (a) If a township assessor determines that the township assessor has made an error concerning: (1) the assessed valuation of property; (2) the name of a taxpayer; or (3) the description of property; in an assessment, the township assessor shall on the township assessor's own initiative correct the error. However, the township assessor may not increase an assessment under this section. The township assessor shall correct the error in the assessment without requiring the taxpayer to file a notice with the county board requesting a review of the township assessor's original assessment. (b) If a township assessor corrects an error under this section, the township assessor shall give notice of the correction to the taxpayer, the county auditor, and the county board. [Pre-1975 Property Tax Recodification Citation: 6-1-31-8.] As added by P.L.146-2008, SEC.141. Amended by P.L.232-2017, SEC.19.

Ind. Code § 6-1.1-15-13 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-8.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.232-2017, SEC.20.

Ind. Code § 6-1.1-15-14 Repealed

As added by P.L.74-1987, SEC.15. Amended by P.L.6-1997, SEC.77; P.L.90-2002, SEC.142; P.L.219-2007, SEC.46; P.L.146-2008, SEC.142. Repealed by P.L.232-2017, SEC.21.

Ind. Code § 6-1.1-15-15 Class action suits

Sec. 15. A class action suit against an assessing official, a county auditor, or the department of local government finance may not be maintained in any court, including the Indiana tax court, on behalf of a person who has not complied with the requirements of this chapter or IC 6-1.1-26 before the certification of the class. As added by P.L.41-1993, SEC.16. Amended by P.L.90-2002, SEC.143; P.L.154-2006, SEC.40; P.L.232-2017, SEC.22; P.L.121-2019, SEC.12.

Ind. Code § 6-1.1-15-16 Evidence to be considered by county board and Indiana board of tax review

Sec. 16. Notwithstanding any provision in the 2002 Real Property Assessment Manual and Real Property Assessment Guidelines for 2002-Version A, incorporated by reference in 50 IAC 2.3-1-2, a county board or the Indiana board shall consider all evidence relevant to the assessment of real property regardless of whether the evidence was submitted to the township assessor (if any) or county assessor before the assessment of the property. As added by P.L.178-2002, SEC.22. Amended by P.L.219-2007, SEC.47; P.L.146-2008, SEC.143.

Ind. Code § 6-1.1-15-17.2 Repealed

As added by P.L.6-2012, SEC.44. Amended by P.L.97-2014, SEC.2; P.L.121-2019, SEC.13. Repealed by P.L.174-2022, SEC.32.

Ind. Code § 6-1.1-15-17.3 Restrictions on serving as a tax representative; representation by a relative or an assessor-appraiser; power of attorney form

Sec. 17.3. (a) As used in this section, "tax official" means: (1) a township assessor; (2) a county assessor; (3) a county auditor; (4) a county treasurer; (5) a member of a county board; or (6) any employee, contract employee, or independent contractor of an individual described in subdivisions (1) through (5). (b) Except as provided in subsection (c), a tax official in a county may not serve as a tax representative of any taxpayer with respect to property subject to property taxes in the county before the county board of that county or the Indiana board. The prohibition under this subsection applies regardless of whether or not the individual receives any compensation for the representation or assistance. (c) Subsection (b) does not: (1) prohibit a contract employee or independent contractor of a tax official from serving as a tax representative before the county board or Indiana board for a taxpayer with respect to property subject to property taxes in the county unless the contract employee or independent contractor personally and substantially participated in the assessment of the property; or (2) prohibit an individual from appearing before the county board or Indiana board regarding property owned by the individual. (d) An individual who is a former county assessor, former township assessor, former employee or contract employee of a county assessor or township assessor, or an independent contractor formerly employed by a county assessor or township assessor may not serve as a tax representative for or otherwise assist another person in an assessment appeal before a county board or the Indiana board if: (1) the appeal involves the assessment of property located in: (A) the county in which the individual was the county assessor or was an employee, contract employee, or independent contractor of the county assessor; or (B) the township in which the individual was the township assessor or was an employee, contract employee, or independent contractor of the township assessor; and (2) while the individual was the county assessor or township assessor, was employed by or a contract employee of the county assessor or the township assessor, or was an independent contractor for the county assessor or the township assessor, the individual personally and substantially participated in the assessment of the property. The prohibition under this subsection applies regardless of whether the individual receives any compensation for the representation or assistance. However, this subsection does not prohibit an individual from appearing before the Indiana board or county board regarding property owned by the individual. (e) The department shall prepare and make available to taxpayers a power of attorney form that allows the owner of property that is the subject of an appeal under this article to appoint a relative (as defined in IC 2-2.2-1-17) for specific assessment years to represent the owner concerning the appeal before the county board or the department of local government finance. A relative who is appointed by the owner of the property under this subsection: (1) may represent the owner before the county board or the department of local government finance but not the Indiana board concerning the appeal; and (2) is not required to be certified as a tax representative in order to represent the owner concerning the appeal. (f) Notwithstanding any other law, but subject to subsections (b) and (d) and IC 6-1.1-31.7-3.5, an individual may serve as a tax representative of any taxpayer concerning property subject to property taxes in the county: (1) before the county board of that county, if: (A) the individual is certified as a level two assessor-appraiser under IC 6-1.1-35.5; and (B) the taxpayer has provided written authorization, which may be by electronic means and may not be effective for more than one (1) year, to the individual to serve as the taxpayer's tax representative on a form that: (i) is prepared by the department of local government finance; (ii) contains an attestation that the taxpayer has provided written authorization for the individual designated to serve as the taxpayer's tax representative; and (iii) is submitted with the taxpayer's notice to initiate an appeal; or (2) before the county board of that county or the Indiana board, if: (A) the individual is certified as a level three assessor-appraiser under IC 6-1.1-35.5; and (B) the taxpayer has provided written authorization, which may be by electronic means and may not be effective for more than one (1) year, to the individual to serve as the taxpayer's tax representative on a form that: (i) is prepared by the department of local government finance; (ii) contains an attestation that the taxpayer has provided written authorization for the individual designated to serve as the taxpayer's tax representative; and (iii) is submitted with the taxpayer's notice to initiate an appeal. The taxpayer must also have a signed agreement with the individual designated to serve as the taxpayer's tax representative which must be attested to by the taxpayer as required under subdivisions (1) and (2). As added by P.L.157-2011, SEC.1. Amended by P.L.232-2017, SEC.23; P.L.178-2021, SEC.3; P.L.114-2026, SEC.2.

Ind. Code § 6-1.1-15-17.4 Certain rule void to extent it establishes shelter allowance for residence

Sec. 17.4. 50 IAC 2.3 (including the 2002 Real Property Assessment Manual and the Real Property Assessment Guidelines for 2002-Version A) and any other rule adopted by the state board of tax commissioners or the department of local government finance is void to the extent that it establishes a shelter allowance for real property used as a residence. It is the intent of the general assembly that the standard deduction under IC 6-1.1-12-37 is the method through which any relief that would have been granted through a shelter allowance shall be given to taxpayers. As added by P.L.6-2012, SEC.45.

Ind. Code § 6-1.1-15-19 Duty of a county assessor to send quarterly notices to the fiscal officers of a taxing unit concerning notices for review filed and status of taxpayer's appeal

Sec. 19. (a) A county assessor shall quarterly send a notice to the fiscal officer of each taxing unit affected by an appeal prosecuted under this chapter, including the fiscal officer of an affected redevelopment commission established under IC 36-7. The notice must include the following information: (1) The date on which a notice for review was filed. (2) The name and address of the taxpayer who filed the notice for review. (3) The assessed value for the assessment date the year before the appeal, and the assessed value on the most recent assessment date. (4) The status of the taxpayer's appeal. (b) Each township assessor (if any) shall furnish to the county assessor all requested information necessary for purposes of providing the quarterly notices under this section. (c) A notice required by this section may be provided to the appropriate fiscal officer in an electronic format. As added by P.L.244-2015, SEC.3.

Ind. Code § 6-1.1-15-20 Assessment by an assessing official or county board presumed to be true tax value; five percent increase; Indiana board

Sec. 20. (a) In an appeal under this chapter, except as provided in subsection (b), the assessment as last determined by an assessing official or the county board is presumed to be equal to the property's true tax value until rebutted by evidence presented by the parties. (b) If a property's assessment increased more than five percent (5%) over the property's assessment for the prior tax year, then the assessment is no longer presumed to be equal to the property's true tax value, and the assessing official has the burden of proof. (c) For purposes of this chapter, an assessment for a prior tax year means the final value: (1) as last corrected by an assessing official; (2) as stipulated or settled by the taxpayer and the assessing official; or (3) as determined by a reviewing authority. (d) Subsection (b) does not apply if the increase in the assessment on appeal is based on: (1) substantial renovations or new improvements; (2) zoning; or (3) uses; that were not considered in the assessment for the prior tax year. (e) Both parties in an appeal under this chapter may present evidence of the true tax value of the property, seeking to decrease or increase the assessment. (f) In an appeal under this chapter, the Indiana board shall, as trier of fact, weigh the evidence and decide the true tax value of the property as compelled by the totality of the probative evidence before it. The Indiana board's determination of the property's true tax value may be higher or lower than the assessment or the value proposed by a party or witness. If the totality of the evidence presented to the Indiana board is insufficient to determine the property's true tax value in an appeal governed by subsection (a), then the property's assessment is presumed to be equal to the property's true tax value. If the totality of the evidence presented to the Indiana board is insufficient to determine the property's true tax value in an appeal governed by subsection (b), then the property's prior year assessment is presumed to be equal to the property's true tax value. (g) The Indiana board shall hear its matters without regard to motions related to notice pleading or judgments on the evidence. (h) This section applies only to appeals filed after the effective date of this section as added by HEA 1260-2022. As added by P.L.174-2022, SEC.34.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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