How do I appeal my property tax assessment?

County Assessor (informal review + appeal initiation) / County Property Tax Assessment Board of Appeals - PTABOA (formal county hearing) / Indiana Board of Tax Review - IBTR (state appeal) / Indiana Tax Court (judicial appeal)

Step by Step

How to do it

Review your Notice of Assessment (Form 11): mailed by the County Assessor by April 30 of the assessment year; review immediately
Contact the County Assessor informally first - informal review meetings typically available; many errors resolved without formal filing
FILE FORM 130 (Taxpayer's Notice to Initiate an Appeal) with your County Assessor by:
DEADLINE A: June 15 of the assessment year, if the Form 11 is mailed before May 1 of the assessment year
DEADLINE B: June 15 of the year the tax bill is mailed, if the Form 11 is mailed on or after May 1
For most taxpayers, the deadline is June 15 - file a separate Form 130 for each parcel
The assessor schedules an informal conference first; after conference, assessor reports results to PTABOA
PTABOA HEARING: held within 180 days of appeal filing date; PTABOA gives 30 days' notice of hearing; you present evidence (comparable sales, appraisal, condition documentation)
Receive PTABOA Final Determination (Form 115)
If unsatisfied: appeal to Indiana Board of Tax Review (IBTR) within 45 days of PTABOA Form 115 notification; file Form 131
If still unsatisfied: appeal to Indiana Tax Court within applicable deadline

Details

What you need to know

Required Docs

Completed Form 130 (Taxpayer's Notice to Initiate an Appeal) - one per parcel
Supporting evidence: comparable sales, independent appraisal, photos, property condition documentation
Property parcel number and Form 11 assessment notice

Fee

No filing fee for Form 130 (County Assessor) or IBTR appeal; PTABOA no fee; Indiana Tax Court filing fees apply; $50 penalty if taxpayer fails to appear at PTABOA hearing without proper withdrawal or continuance APPEAL DEADLINE: June 15 (for most taxpayers) - firm deadline; verify your specific Form 11 mailing date for your exact deadline PTABOA HEARING: Within 180 days of filing; Board gives 30-day advance notice IBTR APPEAL: Within 45 days of PTABOA Form 115 determination notice IMPORTANT: Filing a timely appeal may allow you to defer disputed tax payments during the appeal - consult IC 6-1.1-15-10 WHERE TO GO: County Assessor (Form 130 filing and informal review); PTABOA (county hearing); IBTR - in.gov/ibtr (state appeal)

Where to Go

County Assessor (Form 130 filing and informal review); PTABOA (county hearing); IBTR - in.gov/ibtr (state appeal)

County-specific variations apply

All 92 Indiana counties follow the same statutory framework but PTABOA procedures vary. Some counties have large PTABOAs with many members; smaller counties have smaller boards. Online Form 130 submission is available in many counties (Hamilton County offers online filing). Evidence should focus on comparable sales from the calendar year prior to the assessment date (e.g., Jan 1-Dec 31, 2025 sales for a January 1, 2026 assessment). Contact your county assessor for specific submission procedures.

Indiana Notes

Important state-specific details

Indiana law (IC 6-1.1-15-10): if a timely appeal is filed, taxes tied to the contested assessment are NOT technically due until appeal resolution - protects taxpayers from paying inflated bills immediately; consult an attorney for your specific situation.
Indiana law does NOT require an appraisal to file an appeal - though the Indiana Tax Court has noted that an appraisal is often the most persuasive evidence.
Indiana's constitutional 1%/2%/3% caps: even a successful appeal may be limited in impact if your tax bill is already capped; verify whether caps apply before appealing.
Indiana Board of Tax Review (IBTR) - in.gov/ibtr: free state-level administrative appeal; Indiana Tax Court is the next level.

Official Source

State office contact

State Office

Indiana DLGF (assessment guidance) - in.gov/dlgf | (317) 232-3777; Indiana Board of Tax Review - in.gov/ibtr | (317) 233-3700