Indiana Code 6-1.1-15-1.1. Taxpayer’s appeal of an assessment; exceptions; prohibited claims; deadlines
(1) The assessed value of the property.
Terms Used In Indiana Code 6-1.1-15-1.1
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- county board: means the county property tax assessment board of appeals. See Indiana Code 6-1.1-15-0.5
- in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- taxpayer: means :
Indiana Code 6-1.1-15-0.8
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(3) The approval denial or omission of a deduction, credit, exemption, abatement, or tax cap.
(4) a clerical, mathematical, or typographical mistake.
(5) The description of the real property.
(6) The legality or constitutionality of a property tax or assessment.
A written notice under this section must be made on a form designated by the department of local government finance. A taxpayer must file a separate petition for each parcel.
(b) A taxpayer may appeal an error in the assessed value of the property under subsection (a)(1) any time after the official’s action, but not later than the following:
(1) For assessments before January 1, 2019, the earlier of:
(A) forty-five (45) days after the date on which the notice of assessment is mailed by the county; or
(B) forty-five (45) days after the date on which the tax statement is mailed by the county treasurer, regardless of whether the assessing official changes the taxpayer’s assessment.
(2) For assessments of real property, after December 31, 2018, the earlier of:
(A) June 15 of the assessment year, if the notice of assessment is mailed by the county before May 1 of the assessment year; or
(B) June 15 of the year in which the tax statement is mailed by the county treasurer, if the notice of assessment is mailed by the county on or after May 1 of the assessment year.
(3) For assessments of personal property, forty-five (45) days after the date on which the county mails the notice under IC 6-1.1-3-20.
A taxpayer may appeal an error in the assessment under subsection (a)(2), (a)(3), (a)(4) (a)(5), or (a)(6) not later than three (3) years after the taxes were first due.
(c) Except as provided in subsection (d), an appeal under this section applies only to the tax year corresponding to the tax statement or other notice of action.
(d) An appeal under this section applies to a prior tax year if a county official took action regarding a prior tax year, and such action is reflected for the first time in the tax statement. A taxpayer who has timely filed a written notice of appeal under this section may be required to file a petition for each tax year, and each petition filed later must be considered timely.
(e) A taxpayer may not appeal under this section any claim of error related to the following:
(1) The denial of a deduction, exemption, abatement, or credit if the authority to approve or deny is not vested in the county board, county auditor, county assessor, or township assessor.
(2) The calculation of interest and penalties.
(3) A matter under subsection (a) if a separate appeal or review process is statutorily prescribed.
However, a claim may be raised under this section regarding the omission or application of a deduction approved by an authority other than the county board, county auditor, county assessor, or township assessor.
(f) The filing of a written notice under this section constitutes a request by the taxpayer for a preliminary informal meeting with the township assessor, or the county assessor if the township is not served by a township assessor.
(g) A county or township official who receives a written notice under this section shall forward the notice to:
(1) the county board; and
(2) the county auditor, if the taxpayer raises a claim regarding a matter that is in the discretion of the county auditor.
(h) A taxpayer may not raise any claim in an appeal under this section related to the legality or constitutionality of:
(1) a user fee (as defined in IC 33-23-1-10.5);
(2) any other charge, fee, or rate imposed by a political subdivision under any other law; or
(3) any tax imposed by a political subdivision other than a property tax.
(i) This subsection applies only to an appeal based a claim of error in the determination of property that is or is not eligible for a standard homestead deduction under IC 6-1.1-12-37 and only for an assessment date occurring before January 1, 2024. A taxpayer may appeal an error in the assessment of property as described in this subsection any time after the official’s action, but not later than one (1) year after the date on which the property that is the subject of the appeal was assessed.
As added by P.L.232-2017, SEC.10. Amended by P.L.195-2019, SEC.1; P.L.257-2019, SEC.30; P.L.121-2019, SEC.2; P.L.156-2020, SEC.16; P.L.159-2020, SEC.18; P.L.236-2023, SEC.25.