Indiana § 6-1.1-16-1 Notice; time requirements; appeal of preliminary determination

Indiana Statutes

§ 6-1.1-16-1 — Notice; time requirements; appeal of preliminary determination

Indiana § 6-1.1-16-1

Art. 1.1PROPERTY TAXES

Ch. 16Limitations on the Powers of Officials and Boards to

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Bluebook

Ind. Code § 6-1.1-16-1 (2026).

Text

(a)Except as provided in section 2 of this chapter, an assessing official or county property tax assessment board of appeals may not change the assessed value claimed by a taxpayer on a personal property return unless the assessing official or county property tax assessment board of appeals takes the action and gives the notice required by IC 6-1.1-3-20 within the following periods:

(1)A township assessor (if any) must make a change in the assessed value and give the notice of the change on or before the later of:

(A)September 15 of the year for which the assessment is made; or

(B)four (4) months from the date the personal property return is filed if the return is filed after the filing date for the personal property tax return.

(2)A county assessor must make a change in the assessed

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(a) Except as provided in section 2 of this
chapter, an assessing official or county property tax assessment board
of appeals may not change the assessed value claimed by a taxpayer on
a personal property return unless the assessing official or county
property tax assessment board of appeals takes the action and gives the
notice required by IC 6-1.1-3-20 within the following periods:
(1) A township assessor (if any) must make a change in the
assessed value and give the notice of the change on or before the
later of:
(A) September 15 of the year for which the assessment is made;
or
(B) four (4) months from the date the personal property return
is filed if the return is filed after the filing date for the personal
property tax return.
(2) A county assessor must make a change in the assessed value
and give the notice of the change on or before the later of:
(A) October 30 of the year for which the assessment is made;
or
(B) five (5) months from the date the personal property return
is filed if the return is filed after the filing date for the personal
property tax return.
(3) A county property tax assessment board of appeals must make
a change in the assessed value and give notice of the change on
or before the later of:
(A) October 30 of the year for which the assessment is made;
or
(B) five (5) months from the date the personal property return
is filed if the return is filed after the filing date for the personal
property tax return.
This subdivision does not apply to a determination by a county
property tax assessment board of appeals acting upon a petition
for review filed under subsection (e)(1).
(4) The department of local government finance must make a
preliminary change in the assessed value and give the notice of
the change on or before the later of:
(A) October 1 of the year immediately following the year for
which the assessment is made; or
(B) sixteen (16) months from the date the personal property
return is filed if the return is filed after the filing date for the
personal property tax return.
(b) Except as provided in section 2 of this chapter, if an assessing
official or a county property tax assessment board of appeals fails to
change an assessment and give notice of the change within the time
prescribed by this section, the assessed value claimed by the taxpayer
on the personal property return is final.
(c) This section does not limit the authority of a county auditor to
correct errors in a tax duplicate under IC 6-1.1-15-12.1.
(d) This section does not apply if the taxpayer:
(1) fails to file a personal property return which substantially
complies with this article and the regulations of the department of
local government finance; or
(2) files a fraudulent personal property return with the intent to
evade the payment of property taxes.
(e) A taxpayer may appeal a change in the assessed value under this
section as follows:
(1) A taxpayer may appeal a change in the assessed value under
subsection (a)(1) or (a)(2) by filing a written notice of review with
the county property tax assessment board of appeals under IC 6-1.1-15-1.1.
(2) A taxpayer may appeal a change in the assessed value under
subsection (a)(3) by filing a written notice of review with the
Indiana board under IC 6-1.1-15-3.
(3) A taxpayer may appeal a preliminary determination of the
department of local government finance under subsection (a)(4)
to the Indiana board. An appeal under this subdivision shall be
conducted in the same manner as an appeal under IC 6-1.1-15-4
through IC 6-1.1-15-8. A preliminary determination that is not
appealed under this subsection is a final unappealable order of the
department of local government finance.
[Pre-1975 Property Tax Recodification Citations: 6-1-31-10;
6-1-31-13.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.69-1983, SEC.4; P.L.6-1997, SEC.78; P.L.90-2002, SEC.144;
P.L.146-2008, SEC.144; P.L.111-2014, SEC.25; P.L.232-2017,
SEC.24; P.L.159-2020, SEC.19.