County Assessor Appeals

The Review Process

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 reviewed.

A. Taxpayers only need to request, in writing, a request for an informal preliminary conference with the county or township assessor. The request for an informal preliminary conference must contain:

  • Taxpayer's name, address, and telephone number, and
  • The address and parcel or key number of the property under review

B. A written request for informal preliminary conference must be filed within 45 days after notice is given or by May 10, whichever is later. Note: "Late filed" requests will be effective for the next tax year.

C. The county or township assessor shall attempt to hold a preliminary conference within 30 days after receipt of the taxpayer's written request. At the conference, the county or township assessor should:

  • Discuss the specifics of the taxpayer's reassessment,
  • Review the taxpayer's PRC,
  • Explain how the reassessment was determined,
  • Provide the taxpayer with information about the statutes, rules, and guidelines that govern the determination of the reassessment,
  • Note and consider the taxpayer's objections,
  • Consider all errors raised by the taxpayer, and
  • Otherwise educate the taxpayer about the taxpayer's reassessment, the reassessment process, and the reassessment appeal process.

D. Within 10 days after the conference, the county or township assessor has to notify the auditor and the Property Tax Assessment Board of Appeals ("PTABOA") of the results of the conference, on the form prescribed by the DLGF. The taxpayer and the official holding the conference must sign this form. If issues remain after the conference, the PTABOA must hold a hearing within 180 days (for reassessment appeals) and issue a determination and findings within 120 days after the hearing (for reassessment appeals).

E. If the township assessor does not attempt to hold a preliminary conference, the taxpayer may file a written request with the county assessor asking for a hearing before the PTABOA. Within 90 days of the PTABOA's receipt of the taxpayer's written request, the PTABOA must hold a hearing. Note: the amended statute is silent concerning the county assessor's failure to conduct a preliminary conference.

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 located.

Correction of Errors (Form 133) - If an objective discrepancy exists that requires correction, this form is filed with the Lake County Auditors Office. If the error encompasses multiple years, the form may be used to correct up to (3) years, or (6) tax payments. Once the correction is made you may file a Form 17T, (done in the Auditor's Office) to apply for a refund of property tax, if one is due. If two (2) officials deny the Form 133. It will go in front of the PTABOA. Depending on their determination, if denied, you can file the Form 133 to the Department of Local Government Finance; this can be done by going to the Auditor's Office.

Click here to view a flow chart of the appeals process.

Assessment Appeals FAQs