Review by county board; informal preliminary conference;
hearing; notice to county auditor
Sec. 1. (a) A taxpayer may obtain a review by the county property
tax assessment board of appeals of a county or township official's
action with respect to the assessment of the taxpayer's tangible
property if the official's action requires the giving of notice to the
taxpayer. At the time that notice is given to the taxpayer, the
taxpayer shall also be informed in writing of:
(1) the opportunity for review under this section, including an
informal preliminary conference with the county or township
official referred to in this subsection; and
(2) the procedures the taxpayer must follow in order to obtain
review under this section.
(b) In order to appeal a current assessment and have a change in
the assessment effective for the most recent assessment date, the
taxpayer must request in writing a preliminary conference with the
county or township official referred to in subsection (a):
(1) not later than forty-five (45) days after notice of a change in
the assessment is given to the taxpayer; or
(2) on or before May 10 of that year;
whichever is later. The preliminary conference required under this
subsection is a prerequisite to a review by the county property tax
assessment board of appeals under subsection (i).
(c) A change in an assessment made as a result of an appeal filed:
(1) in the same year that notice of a change in the assessment is
given to the taxpayer; and
(2) after the time prescribed in subsection (b);
becomes effective for the next assessment date.
(d) A taxpayer may appeal a current real property assessment in
a year even if the taxpayer has not received a notice of assessment in
the year. If an appeal is filed on or before May 10 of a year in which
the taxpayer has not received notice of assessment, a change in the
assessment resulting from the appeal is effective for the most recent
assessment date. If the appeal is filed after May 10, the change
becomes effective for the next assessment date.
(e) The written request for a preliminary conference that is
required under subsection (b) must include the following
information:
(1) The name of the taxpayer.
(2) The address and parcel or key number of the property.
(3) The address and telephone number of the taxpayer.
(f) The county or township official referred to in subsection (a)
shall, not later than thirty (30) days after the receipt of a written
request for a preliminary conference, attempt to hold a preliminary
conference with the taxpayer to resolve as many issues as possible
by:
(1) discussing the specifics of the taxpayer's reassessment;
(2) reviewing the taxpayer's property record card;
(3) explaining to the taxpayer how the reassessment was
determined;
(4) providing to the taxpayer information about the statutes,
rules, and guidelines that govern the determination of the
reassessment;
(5) noting and considering objections of the taxpayer;
(6) considering all errors alleged by the taxpayer; and
(7) otherwise educating the taxpayer about:
(A) the taxpayer's reassessment;
(B) the reassessment process; and
(C) the reassessment appeal process.
Not later than ten (10) days after the conference, the county or
township official referred to in subsection (a) shall forward to the
county auditor and the county property tax assessment board of
appeals the results of the conference on a form prescribed by the
department of local government finance that must be completed and
signed by the taxpayer and the official. The official and the taxpayer
shall each retain a copy of the form for their records.
(g) The form submitted to the county property tax assessment
board of appeals under subsection (f) must specify the following:
(1) The physical characteristics of the property in issue that
bear on the assessment determination.
(2) All other facts relevant to the assessment determination.
(3) A list of the reasons the taxpayer believes that the
assessment determination by the county or township official
referred to in subsection (a) is incorrect.
(4) An indication of the agreement or disagreement by the
official with each item listed under subdivision (3).
(5) The reasons the official believes that the assessment
determination is correct.
(h) If after the conference there are no items listed on the form
submitted to the county property tax assessment board of appeals
under subsection (f) on which there is disagreement:
(1) the county or township official referred to in subsection (a)
shall give notice to the taxpayer, the county property tax
assessment board of appeals, and the county assessor of the
assessment in the amount agreed to by the taxpayer and the
official; and
(2) the county property tax assessment board of appeals may
reserve the right to change the assessment under IC 6-1.1-13.
(i) If after the conference there are items listed in the form
submitted under subsection (f) on which there is disagreement, the
county property tax assessment board of appeals shall hold a hearing.
The taxpayer and county or township official whose original
determination is under review are parties to the proceeding before the
board of appeals. Except as provided in subsections (k) and (l), the
hearing must be held not later than ninety (90) days after the
official's receipt of the taxpayer's written request for a preliminary
conference under subsection (b). The taxpayer may present the
taxpayer's reasons for disagreement with the assessment. The county
or township official referred to in subsection (a) must present the
basis for the assessment decision on these items to the board of
appeals at the hearing and the reasons the taxpayer's appeal should
be denied on those items. The board of appeals shall have a written
record of the hearing and prepare a written statement of findings and
a decision on each item not later than sixty (60) days after the
hearing, except as provided in subsections (k) and (l).
(j) If the township assessor does not attempt to hold a preliminary
conference, the taxpayer may file a request in writing with the county
assessor for a hearing before the property tax assessment board of
appeals. If the board determines that the county or township official
referred to in subsection (a) did not attempt to hold a preliminary
conference, the board shall hold a hearing. The taxpayer and the
county or township official whose original determination is under
review are parties to the proceeding before the board of appeals. The
hearing must be held not later than ninety (90) days after the receipt
by the board of appeals of the taxpayer's hearing request under this
subsection. The requirements of subsection (i) with respect to:
(1) participation in the hearing by the taxpayer and the township
assessor or county assessor; and
(2) the procedures to be followed by the county board;
apply to a hearing held under this subsection.
(k) This subsection applies to a county having a population of
more than three hundred thousand (300,000). In the case of a petition
filed after December 31, 2000, the county property tax assessment
board of appeals shall:
(1) hold its hearing not later than one hundred eighty (180) days
instead of ninety (90) days after the filing of the petition; and
(2) have a written record of the hearing and prepare a written
statement of findings and a decision on each item not later than
one hundred twenty (120) days after the hearing.
(l) This subsection applies to a county having a population of
three hundred thousand (300,000) or less. With respect to an appeal
of a real property assessment that takes effect on the assessment date
on which a general reassessment of real property takes effect under
IC 6-1.1-4-4, the county property tax assessment board of appeals
shall:
(1) hold its hearing not later than one hundred eighty (180) days
instead of ninety (90) days after the filing of the petition; and
(2) have a written record of the hearing and prepare a written
statement of findings and a decision on each item not later than
one hundred twenty (120) days after the hearing.
(m) The county property tax assessment board of appeals:
(1) may not require a taxpayer to file documentary evidence or
summaries of statements of testimonial evidence before the
hearing required under subsection (i) or (j); and
(2) may amend the form submitted under subsection (f) if the
board determines that the amendment is warranted.
(n) Upon receiving a request for a preliminary conference under
subsection (b), the county or township official referred to in
subsection (a) shall notify the county auditor in writing that the
assessment is under appeal. With respect to an appeal of the
assessment of real property or personal property filed after June 30,
2005, the notice must include the appellant's name and address, the
assessed value of the appealed items for the assessment date
immediately preceding the assessment date for which the appeal was
filed, and the assessed value of the appealed items on the most recent
assessment date. If the county auditor determines that the assessed
value of the appealed items constitutes at least one percent (1%) of
the total gross certified assessed value of a particular taxing unit for
the assessment date immediately preceding the assessment date for
which the appeal was filed, the county auditor shall send a copy of
the notice to the affected taxing unit. Failure of the county auditor to
send a copy of the notice to the affected taxing unit does not affect
the validity of the appeal or delay the appeal.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.70, SEC.1; P.L.74-1987, SEC.10; P.L.41-1993, SEC.11;
P.L.6-1997, SEC.71; P.L.198-2001, SEC.41; P.L.178-2002, SEC.18;
P.L.1-2004, SEC.13 and P.L.23-2004, SEC.14; P.L.199-2005, SEC.6.
Last modified: May 28, 2006