Six step to appeal an Assessment (other than farm/mineral)
- Determine the fair market value of the property*
- Discuss and review the assessment with the local assessing official
- Determine the basis of the appeal
- MUST have evidence ready for preliminary hearing with assessor
- File proper Appeal Form 130 on or before June 15
- If unsuccessful, appeal the decision to the Indiana Board of Tax Review
*Definition of Market Value = Market value is the most probable price that a property should bring in a competitive and open market under all conditions requisite to a fair sale, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus.
**Willing buyer and willing seller
A. Reasons for an appeal
- The market value estimated by the assessor is higher than the actual market value
- The assessment is based on incorrect legal description or acreage; or incorrect data was used in calculating the assessment.
B. Evidence to be used
To support your claim of unfair assessment, you will need evidence to support that claim. Testimony as to the taxes being excessive is not allowed. Pertinent evidence for non-farm property could include some or all of the following:
- A recent appraisal, written in conformance with the Uniform Standards of Professional Appraisal Practice
- A list of recent sales of comparable properties with copies of the property record cards (PRC’s) and photographs of the comparables. PRC’s can be found online at http://thinkopengis.vermillion.in.wthtechnology.com/
- Photographs of any elements that may contribute to any loss in value
- A list of parcels and photos, with PRC’s of comparable properties assessed less than the subject property
C. Informal Appeal
Every taxpayer filing an appeal will get the opportunity to meet with the county assessor. You will be notified by mail for a prelimiary hearing date. The Assessor’s Office will attempt to accommodate everyone’s schedule
D. Follow the rules and guidelines, using the correct, up to date forms
E. If you have any questions regarding the filing process
please contact our office at the information below. You may mail or email the appeal to our office but MUST be post marked or dated no later than June 15th.
Appeal Form 130 may be downloaded at https://www.in.gov/dlgf/8516.htm