Indiana Form 130: How to Fill It Out Correctly

What is Form 130?

Form 130 (officially "Petition for Review of Assessment," State Form 53958) is the document Indiana property owners file to formally appeal their property tax assessment. It is your entry point into the appeals process -- without it, the PTABOA (Property Tax Assessment Board of Appeals) cannot hear your case.

Indiana assesses property at "true tax value," which is defined as the market value-in-use of a property for its current use. This is not the same as fair market value or the value of the property to you personally. Understanding this distinction is critical: your evidence must show what a typical buyer would pay for your property's current use, based on comparable sales or other recognized approaches.

Before You Start

Gather the following before filling out the form:

• Form 11 (Assessment Notice) -- Contains your current assessed values, parcel number, and property details. Typically mailed between March and May.
• Your parcel number -- The 18-digit state parcel ID found on your Form 11 or county assessor website.
• Your contended value -- The value you believe your property should be assessed at, supported by evidence.
• Evidence -- Comparable sales data, cost approach calculations, income analysis, or equity arguments. At minimum, three comparable sales within your taxing district or within 2 miles.

Section I: Property Information

This section identifies the property and assessment being appealed.

Assessment Year

Enter the year being appealed (e.g., 2026). This is the year on your Form 11, not the year you are filing. The valuation date is January 1 of the assessment year (IC 6-1.1-4-4.5(f)).

Property Type

Check "Real Property" for land and buildings. Personal property (business equipment, inventory) uses a different process. Most residential appeals are real property.

County, Township, and Parcel Number

Enter exactly as shown on your Form 11. The parcel number must match precisely -- a single digit error will delay or invalidate your petition. Indiana uses 18-digit state parcel IDs.

Property Address and Owner Information

Enter the property address (the location being assessed, not your mailing address if different) and the owner name and mailing address. If filing on behalf of the owner, you must include a signed Power of Attorney.

Section II: Subjective Appeal (Valuation)

This is the most important section for most appeals. Here you challenge the assessed value and present your evidence.

Current Assessed Value vs. Contended Value

Enter your current assessed value (from Form 11) broken down into land and improvements. Then enter the value you contend the property is worth. Be specific and realistic -- your contended value must be supportable by evidence. Unreasonably low values undermine credibility.

The Evidence Statement

This is where appeals are won or lost. You should:

• Identify which valuation approach you are using (sales comparison is strongest for residential)
• List your comparable sales with addresses, sale dates, sale prices, and how they compare to your property
• Explain any adjustments for differences in size, age, condition, or location
• Per Long v. Wayne Township Assessor (2005), conclusory statements that properties are "similar" are not enough -- you must explain how specific characteristics compare and how differences affect value

The Four Valuation Approaches

Sales Comparison -- The strongest approach for most residential properties. Compare your property to at least three recent arm's-length sales of similar properties within your taxing district or 2 miles (IC 6-1.1-15-18 for residential).

Cost Approach -- Replacement cost minus depreciation. Strongest for new construction and special-purpose properties. Note: Indiana assessors use standardized DLGF cost tables, so challenging the cost approach means showing errors in the assessor's inputs (wrong grade, condition, square footage, depreciation).

Income Approach -- Value based on rental income potential. Required by law for golf courses (IC 6-1.1-4-42) and preferred for residential rental with 5+ units (IC 6-1.1-4-39). Requires market rent data, vacancy rates, expenses, and a supportable capitalization rate.

Assessment Equity -- Shows your property is assessed disproportionately higher than similar properties. Uses ratio studies and the Coefficient of Dispersion (COD). Note: the 5% burden-shifting rule (IC 6-1.1-15-17.2) does NOT apply to equity arguments -- you always bear the burden of proof for uniformity claims.

Section III: Objective Appeal (Error Correction)

Use this section when the assessment contains factual errors, regardless of whether you are also filing a subjective appeal.

Common Objective Errors

• Wrong square footage, lot size, or room count
• Incorrect year built, grade, or condition rating
• Mathematical calculation errors
• Property classified in the wrong class (residential vs. commercial)
• Missing depreciation for physical deterioration or obsolescence

The 3-Year Filing Window

Under IC 6-1.1-15-1.1(b), objective errors can be appealed within 3 years of the assessment date, even after the standard deadline has passed. This is a powerful tool if you discover errors in prior year assessments.

Signing and Filing

• Sign and date the form. Both the property owner and any representative must sign.
• File one Form 130 per parcel. If you own multiple parcels, each requires its own petition.
• File with the township assessor (or county assessor if your county has no township assessors).
• Keep a copy with a date-stamped receipt as proof of filing.
• If using a representative, attach a signed Power of Attorney (IC 6-1.1-15-1(b)).

Common Mistakes That Weaken Appeals

• Missing the deadline -- File before June 15 or 45 days after Form 11 mailing, whichever is later
• Wrong parcel number -- Must match Form 11 exactly
• No evidence -- Stating "my taxes are too high" without comparable sales data is not probative evidence
• Comparables from the wrong area -- Residential comparables must be from the same taxing district or within 2 miles
• Unadjusted comparables -- Failing to explain how differences between properties affect value
• Appealing the tax bill, not the assessment -- Form 130 challenges the assessed value, not the tax rate or deductions
• Filing for multiple parcels on one form -- Each parcel requires its own Form 130

After Filing: What Happens Next

1. Informal Meeting -- Many counties offer an informal conference with the assessor to resolve the dispute without a formal hearing. A majority of appeals settle at this stage.
2. PTABOA Hearing -- If unresolved, the PTABOA must hold a hearing within 180 days (IC 6-1.1-15-1(o)). The board issues a written determination using Form 115 or Form 134.
3. IBTR Appeal -- If unsatisfied with the PTABOA decision, file Form 131 with the Indiana Board of Tax Review within 45 days. IBTR conducts a de novo review. Filing fee: $50.
4. Tax Court -- If unsatisfied with the IBTR decision, file with Indiana Tax Court within 45 days. Filing fee: $120. This is the final level of appeal.