A taxpayer has the right to initiate an appeal of the current year’s assessed valuation. 

If you firmly believe that the estimated market-value-in-use of your property is higher than what it would sell for on the open market in an arms-length transaction than you may want to file an appeal. The first step in the appeal process begins with notification to the assessor. An informal conference with the assessor will then take place. The assessor will make a recommendation either approving or denying the appeal. If denied, the appeal will be forwarded to the county Property Tax Assessment Board of Appeals (PTABOA) for review. An appeal hearing will then take place. If the PTABOA denies the appeal, instructions will be provided on appealing the decision to the Indiana Board of Tax Review. After being heard by the Indiana Board of Tax Review, taxpayers may also seek review by the Indiana Tax Court and the Indiana Supreme Court. 

The appeal should detail the pertinent facts of why the assessed value is being disputed. A taxpayer may only request a review of the current year’s assessed valuation.

Form 130 – Taxpayer’s Notice to Initiate an Appeal

Procedure for Appeal of Assessment Flow Chart