The Appeal Process

Every spring the County will send all property owners a Form 11 "Notice of Assessment."  If the tax payer does not agree with the Total Assessed Value as stated on the form, they have the right to initiate an appeal. 

Note: This office must receive your appeal no later than June 15th of the year being appealed!

A Form 130 must be submitted for each parcel being appealed.  The appeal may be submitted in person, by mail, or by Email.  We ask that you submit any evidence supporting the valuation you believe applies to your parcel.  Types of evidence are typically in the form of an appraisal, brokers opinion, or sales comparison including adjustments, etc...

Once we have received all appeals we will begin performing informal hearings, and you will be contacted to begin a discussion of your appeal.  Upon the completion of an informal hearing if you are not satisfied with the results then the appeal will be forwarded to the Property Tax Assessment Board of Appeals (PTABOA) for a formal review.  

The PTABOA consists of 3 members with a wide range of experience and education.  This board is independent of the Assessor's office and it's members are appointed by the County Commissioners and County Council each year.  You will receive notice of your hearing from the board secretary, Deana Chrisman.  In the hearing the board will hear testimony from both the petitioner and assessor, or a representative from the Assessor's office.  The board will convene at a later date to discuss all evidence and make a determination.  You will receive the results of the determination by mail in the form of a Form 115.  If you disagree with the determination of the PTABOA you may file an appeal at the state level with the Indiana Board of Tax Review (IBTR).  

Form 130