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Indiana Board of Tax Review

IBTR > Guide to Appeals > Small Claims Hearing Instructions Small Claims Hearing Instructions

The Indiana Board will only consider the issues raised on the petition and previously presented to the County Property Tax Assessment Board of Appeals (“PTABOA”).  The person filing the petition is responsible for providing the Indiana Board with evidence supporting the requested change in value, and that evidence must be presented at the hearing.  Copies of the evidence must also be provided to the opposing party.  Evidence will not be accepted after the hearing.

Prior to the hearing, each party’s exhibits should be labeled for presentation to the Board at the hearing.  See the Identification of Exhibits instructions.

Pursuant to 52 IAC 3-1-5(d), if requested, a party must provide copies of: (a) any documentary evidence intended to be presented; and (b) the names and addresses of all witnesses to the opposing party at least five (5) business days before the hearing date.

The parties will be expected to provide the presiding administrative law judge and the opposing party with a properly labeled copy of all documentary evidence presented at the hearing.  Failure to provide the evidence to the opposing party on request or to the presiding administrative law judge may serve as grounds to exclude the evidence.  Furthermore, materials submitted at the PTABOA hearing will not be made a part of the Indiana Board’s record unless submitted to the Indiana Board.

Each party will be restricted in the amount of time they will be allowed to present their case to no more than twenty (20) minutes.  If a party cannot adequately present its case within the time restrictions, it is the duty of that party to request to be removed from the small claims docket.  If you wish to be removed from the small claims docket, you must file a written request with the Indiana Board no later than fifteen (15) days prior to the scheduled hearing date.

You must explain how your evidence relates to the appealed property’s value as of the appropriate valuation date.  The valuation date will differ depending upon the assessment date under appeal.  For assessments from March 1, 2002 to March 1, 2005, the valuation date is January 1, 1999.  2002 REAL PROPERTY ASSESSMENT MANUAL at 4, 8.  For assessment years 2006 through 2009, the valuation date is “January 1 of the year preceding the year of the assessment date.”  50 IAC 21-3-3 (2006).  Thus, for a March 1, 2006 assessment, the valuation date is January 1, 2005, while the valuation date for a March 1, 2007 assessment is January 1, 2006, and so on.  For assessment dates after December 31, 2009, however, the valuation date is the same as the assessment date.  Ind. Code § 6-1.1-4-4.5(f) (2010).

Hearing Preparation Checklist

£    I have limited the issues I plan to present to those on the petition and presented at PTABOA.

£    I made a copy of all documentary evidence to be presented, and the names and addresses of all witnesses, available to opposing party five (5) days before the hearing.

£    I made complete set of all documentary evidence and have either given it the opposing party, or will have it to give to them at the hearing.

£    I have numbered each document/Exhibit in the lower right hand corner.

£    I have filled out an Exhibit Coversheet listing all exhibits. (See Identification of Exhibits.)

£    I have made a complete set of copies for the administrative law judge.

£    I have organized my presentation so that the relevance of all evidence can be explained in 20 minutes (or have requested removal from small claims docket.)