Kesslerwood Civic League

Property Taxes for Kesslerwood

Jun 26, 2007

Property Tax Appeals

Should a property owner disagree with their assessment, they are entitled to an appeal. All appeals should begin with the township assessor of the township in which the property is located. A review of the property record card is important to ensure that all of the features of the property have been reported correctly. These include square footage, number of plumbing fixtures, finished or unfinished attics and basements, etc. Any discrepancy of these objective portions of the assessment may be handled at that time. If, however, there are subjective aspects of assessment that need to be appealed, a Form 130 should be filed with the County Assessor for further review.

CORRECTION OF ERRORS (Form 133) - If an objective discrepancy exists that requires correction, this form is filed with the County Auditor. If the error encompasses multiple years, the form may be used to correct up to (3) years. Once the correction is made you may file a Form 17T to apply for a refund of property tax, if one is due.
APPEAL OF PROPERTY TAX ASSESSMENT (FORMERLY FORM 130) (Form 130) - It is no longer required to file a Form 130 petition to begin the appeal process. (However, it is still recommended that a Form 130 be filed for tracking purposes.) Within 45 days of the notice from the Township Assessor, a letter (or Form 130) must be filed with the Township Assessor requesting an appeal. A copy of the letter (or Form 130) should also be filed with the County Assessor.
PETITION TO THE INDIANA BOARD OF TAX REVIEW (Form 131) - A determination will be sent to the taxpayer and the Township Assessor by the Property Tax Assessment Board of Appeals. Either party may request a review by the Indiana Board of Tax Review by filing a Form 131 with the County Assessor within 30 days of receipt of the determination.
PETITION TO THE STATE TAX COURT - Once the Indiana Board of Tax Review gives notice of its determination, the petitioner may seek a review by the Tax Court by petitioning the court with 45 days of the determination. A copy of the appeal should be filed with the Attorney General and the County Assessor in the county in which the property is locate