§ 6-1.1-15-1.1 — Taxpayer's appeal of an assessment; exceptions; prohibited claims; deadlines

Indiana § 6-1.1-15-1.1

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 15: Procedures for Review and Appeal of Assessment and

Text

1. (a) A taxpayer may appeal an assessment
of a taxpayer's tangible property by filing a notice in writing with the
township assessor, or the county assessor if the township is not served
by a township assessor. Except as provided in subsections (e) and (h),
an appeal under this section may raise any claim of an error related to
the following:
(1) The assessed value of the property.
(2) The assessment was against the wrong person.
(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 on 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.

Legislative History

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; P.L.9-2024, SEC.167.