Sec. 20. (a) In an appeal under this chapter, except as provided in subsection (b), the assessment as last determined by an assessing official or the county board is presumed to be equal to the property‘s true tax value until rebutted by evidence presented by the parties.

     (b) If a property’s assessment increased more than five percent (5%) over the property’s assessment for the prior tax year, then the assessment is no longer presumed to be equal to the property’s true tax value, and the assessing official has the burden of proof.

Terms Used In Indiana Code 6-1.1-15-20

  • 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
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • 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
     (c) For purposes of this chapter, an assessment for a prior tax year means the final value:

(1) as last corrected by an assessing official;

(2) as stipulated or settled by the taxpayer and the assessing official; or

(3) as determined by a reviewing authority.

     (d) Subsection (b) does not apply if the increase in the assessment on appeal is based on:

(1) substantial renovations or new improvements;

(2) zoning; or

(3) uses;

that were not considered in the assessment for the prior tax year.

     (e) Both parties in an appeal under this chapter may present evidence of the true tax value of the property, seeking to decrease or increase the assessment.

     (f) In an appeal under this chapter, the Indiana board shall, as trier of fact, weigh the evidence and decide the true tax value of the property as compelled by the totality of the probative evidence before it. The Indiana board’s determination of the property’s true tax value may be higher or lower than the assessment or the value proposed by a party or witness. If the totality of the evidence presented to the Indiana board is insufficient to determine the property’s true tax value in an appeal governed by subsection (a), then the property’s assessment is presumed to be equal to the property’s true tax value. If the totality of the evidence presented to the Indiana board is insufficient to determine the property’s true tax value in an appeal governed by subsection (b), then the property’s prior year assessment is presumed to be equal to the property’s true tax value.

     (g) The Indiana board shall hear its matters without regard to motions related to notice pleading or judgments on the evidence.

     (h) This section applies only to appeals filed after the effective date of this section as added by HEA 1260-2022.

As added by P.L.174-2022, SEC.34.

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