How do I appeal my property tax assessment in Indiana?

Indiana property tax appeals are governed by Ind. Code Article 6-1.1, Chapter 15.

1. Assessment & Cap (Circuit Breaker)

Indiana caps property tax at 1% of gross assessed value for homesteads, 2% for other residential/farmland, and 3% for commercial (Ind. Const. art. X § 1; Ind. Code § 6-1.1-20.6).

2. Notice of Assessment (Form 11)

Issued annually by the township/county assessor.

3. File Form 130 with Assessor

File Form 130 (Taxpayer's Notice to Initiate Appeal) within 45 days of the Form 11 mailing (or after the tax bill if no Form 11) under Ind. Code § 6-1.1-15-1.1. The assessor and taxpayer must hold a preliminary informal conference within 30 days.

4. County Property Tax Assessment Board of Appeals (PTABOA)

If not resolved informally, the matter goes to PTABOA, which holds a hearing and issues Form 115. PTABOA hearings are de novo on the record built before the assessor.

5. Indiana Board of Tax Review (IBTR)

Appeal a Form 115 to the IBTR within 45 days under Ind. Code § 6-1.5-5-2. Small Claims procedure for residential, agricultural, or homestead under $1 million.

6. Indiana Tax Court

Appeal IBTR final determination to the Indiana Tax Court within 45 days under Ind. Code § 6-1.1-15-5. The Tax Court (judge-only, no jury) hears the matter on the IBTR record. From there, transfer to Indiana Supreme Court is discretionary.

7. Homestead Standard Deduction

$48,000 standard deduction for owner-occupied homes (Ind. Code § 6-1.1-12-37) and a supplemental homestead deduction of 35% of net AV up to $600,000 then 25% above.

This is legal information, not legal advice.