David A Gertz v. Porter County Assessor

• Court: Indiana Tax Court
• Decided: February 3, 2026
• Docket: 24T-TA-00013
• Status: Unknown
• Author: Judge McAdam

Opinion

IN THE INDIANA TAX COURT CASE NO. 24T-TA-00013

DAVID A. and NICHELLE L. GERTZ, ) ) Petitioners, ) ) FILED v. ) Feb 03 2026, 3:03 pm ) PORTER COUNTY ASSESSOR, ) CLERK Indiana Supreme Court Court of Appeals ) and Tax Court

Respondent. )

FINAL DECISION ON REHEARING PURSUANT TO INDIANA APPELLATE RULE 63(B)

David Gertz, pro se, petitioned for rehearing from this Court’s opinion issued on

December 22, 2025. Porter County Assessor, by counsel, did not file a response to this

petition. The Court hereby GRANTS the petition for the sole purpose of making the

following modification to the December 22 decision in this matter: the first sentence of

the third paragraph in Section I.C., located on page 24, is changed to more accurately

differentiate between the various Form 11 Notice documents Gertz filed with the Indiana

Board of Tax Review. The Court issues a new opinion on this date consistent with this

modification.

The Court upholds its original conclusion and AFFIRMS the Board’s final

determination and its reversion to the previous year’s assessed value.

IT IS THEREFORE ORDERED that judgment be, and is, entered in favor of the Respondent and against the Petitioners. The parties shall bear their own costs.

SO ORDERED this 3rd day of February 2026.

Justin L. McAdam Judge, Indiana Tax Court

Distribution: David A. Gertz, Nichelle L. Gertz, Mark E. GiaQuinta, Nicholas M. Brady