The Complete Indiana Property Tax Appeal Process

Overview

Every year, Indiana county assessors determine the "true tax value" of your property. If you believe your assessment is too high, you have the legal right to appeal. The process starts with filing Form 130 and can escalate through multiple levels of review if needed.

Most appeals are resolved at the PTABOA level within 3-6 months. The key to success is presenting strong, evidence-based arguments -- not opinions or feelings about what your property is worth.

Step 1: Receive Your Assessment Notice (Form 11)

Each year, your county assessor mails Form 11 (Notice of Assessment of Land and Structures). This notice shows your property's assessed value broken down into land and improvements.

Key things to check on your Form 11:

• Is the property address and parcel number correct?
• Are the physical characteristics right (square footage, year built, bedrooms, bathrooms)?
• Did the assessed value change significantly from last year?
• Does the total assessed value seem reasonable compared to what similar properties sell for?

The mailing date of Form 11 matters because it determines your appeal deadline: the later of June 15 or 45 days after the notice is mailed.

Step 2: Determine If You Are Over-Assessed

The central question is whether your assessed value exceeds your property's market value-in-use. This means: what would a typical buyer pay for your property in its current use?

The most reliable indicator is the assessment-to-sale ratio (ASR). If similar properties in your area are selling for less than their assessed values (ASR above 100%), the entire neighborhood may be over-assessed.

Our free analysis tool automatically compares your assessment to recent sales of similar properties and calculates your ASR.

Step 3: Gather Evidence

Indiana recognizes four valuation approaches. You should use whichever best supports your case:

• Sales Comparison -- At least three comparable sales within your taxing district or 2 miles. This is the strongest approach for residential properties.
• Cost Approach -- Replacement cost minus depreciation. Best for new construction or special-use properties.
• Income Approach -- For rental or commercial properties. Required by law for golf courses and 5+ unit residential rental.
• Assessment Equity -- Shows your property is assessed disproportionately higher than comparable properties in your district.

Per the Indiana Tax Court in Long v. Wayne Township Assessor (2005), you must explain how your comparable properties compare to yours in specific terms -- size, age, condition, location -- and how differences affect value. Generic statements that properties are "similar" are not sufficient.

Step 4: File Form 130

File Form 130 (State Form 53958) with your township assessor (or county assessor if no township assessor exists) before the deadline. See our Form 130 Guide for field-by-field instructions.

Key filing rules:

• One form per parcel
• Deadline: later of June 15 or 45 days after Form 11 mailing
• Keep a date-stamped copy as proof of timely filing
• Representatives need a signed Power of Attorney

Step 5: Informal Meeting with Assessor

Many counties schedule an informal conference before the formal PTABOA hearing. This is your opportunity to present evidence directly to the assessor and negotiate a settlement.

A majority of appeals are resolved at this stage. Come prepared with your comparable sales data and be ready to discuss specific numbers. If you reach an agreement, the assessor adjusts your assessment and you avoid the formal hearing.

Step 6: PTABOA Hearing

If the informal meeting does not resolve your appeal, the PTABOA (Property Tax Assessment Board of Appeals) must hold a formal hearing within 180 days of your filing (IC 6-1.1-15-1(o)).

Burden of proof: If your assessment increased by more than 5% over the prior year, the burden shifts to the assessor to justify the increase (IC 6-1.1-15-17.2). Otherwise, you bear the burden. This rule does not apply to equity claims.

The board issues a written determination (Form 115 or Form 134). If the board does not act within 180 days, you can petition the IBTR directly (IC 6-1.1-15-1(p)).

Step 7: IBTR Appeal (If Needed)

If you disagree with the PTABOA decision, file Form 131 with the Indiana Board of Tax Review within 45 days. Filing fee: $50.

The IBTR conducts a de novo review, meaning they consider the evidence fresh rather than deferring to the PTABOA's judgment. You can present new evidence not submitted at the PTABOA level.

Step 8: Tax Court (Last Resort)

If you disagree with the IBTR decision, file with the Indiana Tax Court within 45 days. Filing fee: $120. The Tax Court is a specialized court that handles only tax disputes. Decisions can be further appealed to the Indiana Supreme Court, though this is rare.