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A three-member bipartisan board governs the Indiana Board of Tax Review (“IBTR”). The Board conducts an impartial review of appeals concerning: (1) the assessed valuation of tangible property; (2) property tax deductions; (3) property tax exemptions; or (4) property tax credits; that are made from a determination by an assessing official or a property tax assessment board of appeals (“PTABOA”). The Board also reviews assessment determinations made by the Department of Local Government Finance (“DLGF”).
Types of petitions filed with the IBTR
Form 131 is used to appeal an assessment determination of the PTABOA.
Form 132 is used to appeal an exemption determination of the PTABOA.
Form 133 is used to correct factual errors in an assessment.
Form 139 is used to appeal a determination of the DLGF.
The Board will send a notice of hearing at least 30 days before the hearing date. Hearings are normally held in the county where the appeal originated. Typically, an administrative law judge appointed by the Board will conduct the hearing and make a recommendation to the Board. The Petitioner has the burden to prove both that the current assessment is incorrect and that the assessment sought is correct. The Respondent should be prepared to defend the assessment. If the Petitioner makes a prima facie case, the Respondent must present evidence to show the current assessment is a reasonable measure of the subject property’s market value-in-use.
The Board bases its determination upon evidence on the record and matters officially noticed at the hearing. The Board’s determination is based on a preponderance of the evidence.