FORM 130 TAXPAYER'S NOTICE TO INITIATE AN APPEAL (State Form 53958) is the form a taxpayer files to contest a property assessment; it is prescribed by the Department of Local Government Finance (DLGF). Hendricks County Government lists it among the forms of its Assessor's Office, one of the Hendricks County property tax forms. Use a separate form for each parcel you appeal. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published at the county's document center.
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What is Form 130?
FORM 130 TAXPAYER'S NOTICE TO INITIATE AN APPEAL, State Form 53958, is the form a taxpayer files to appeal a real property or business personal property assessment in Indiana; filing it starts a review and requires the assessing official to schedule a preliminary informal meeting.
The Department of Local Government Finance (DLGF) prescribes the form, and the taxpayer must use it for each parcel being appealed. It has three parts that matter to you. Section I identifies the property and the petitioner. Section II is for appealing the current year's assessment: you state the current assessed value, the value you contend is correct, and the evidence or reasons. Section III is a limited appeal that corrects specific errors under IC 6-1.1-15-1.1(a) and (b), such as a clerical, mathematical or typographical mistake.
The form's third page summarizes the procedure after filing: a preliminary informal meeting with the assessing official, a hearing before the county Property Tax Assessment Board of Appeals (PTABOA) if no agreement is reached, and a further appeal to the Indiana Board of Tax Review (IBTR) on Form 131. The form warns that filing the petition may raise, lower or leave unchanged the assessment. If the assessment increased the assessed value by more than five percent over the value finally determined for the preceding assessment date, the assessor has the burden of proving it is correct.
Who needs to file Form 130?
A taxpayer who disagrees with the assessment of real property or business personal property uses this form to appeal it. The form is filed with the township assessor, or with the county assessor if the township is not served by a township assessor.
- Current-year real property appeals: complete Section II.
- Specific-error corrections on real property: complete Section III for the errors listed there: assessment against the wrong person; approval, denial or omission of a deduction, credit, exemption, abatement or tax cap; a clerical, mathematical or typographical mistake; the description of the property; or the legality or constitutionality of a property tax or assessment.
- Business personal property: check Personal as the property type.
Someone may act for the taxpayer. A tax representative appearing before the property tax board of appeals must be certified in writing by the DLGF and must hold a properly executed power of attorney from the taxpayer, governed by Indiana Code 30-5; certified tax representatives are governed by 50 IAC 15-5.
Exclusion: the form states that a holder of a tax sale certificate under IC 6-1.1-24 has no interest in tangible property for purposes of an appeal under IC 6-1.1-15.
When to file Form 130
The deadline depends on the type of appeal and, for real property, on when the Form 11 notice of assessment was mailed.
- Current-year real property (Section II): if the Form 11 was mailed before May 1 of the assessment year, file by June 15 of that year. If it was mailed on or after May 1, file by June 15 of the year the tax statements are mailed (IC 6-1.1-15-1.1).
- Specific-error appeal (Section III): file not later than three (3) years after the taxes were first due.
- Business personal property: file within forty-five (45) days of the date the notice was mailed.
Evidence is not required at filing, but available information must be exchanged at the preliminary informal meeting. If no agreement is reached, the form says the PTABOA must hold a hearing within 180 days of the filing and give at least thirty (30) days' notice of the hearing date.
Documents you need
- Evidence relevant to the true tax value of the property as of the assessment date, such as an appraisal, construction costs or sales information; not required at filing, but available information is exchanged at the preliminary informal meeting.
- A copy of a properly executed power of attorney from the taxpayer, if a tax representative acts for you; the representative must also be certified in writing by the DLGF.
How to fill out Form 130
Check the type of property
Check only one box: Real or Personal. Use one form for each parcel you appeal.
Enter the assessment year
In the Assessment Year Under Appeal box, complete the date beginning JANUARY 1, 20 with the year. Leave the FOR OFFICE USE ONLY petition number blank; the local office assigns it.
Complete Section I property details
Enter the county, township and, for real property only, the parcel or key number. Add the property address and the legal description from Form 11 or the property record card (for personal property, the business name).
Enter the owner's information
Give the property owner's name, telephone number, mailing address and e-mail address if available.
Complete Section II for a current-year appeal
For land, improvements or personal property, state what the property is currently assessed at and what you contend it should be assessed at. List attached evidence or give reasons for the requested change.
Complete Section III for an error correction
Instead of Section II, enter the current and requested values for land, improvements and total. Check the error that applies and give specific reasons, not conclusions.
Add an authorized representative
If someone other than the owner acts for you, enter that person's name, telephone number, mailing address and e-mail address in the section you completed.
Sign, date and print the name
The petitioner, taxpayer or duly authorized officer signs and dates the form (month, day, year), then enters a printed or typed name and, if applicable, the officer's title.
Review and download the completed PDF
Check the property type, parcel number, values and signature, then download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit Form 130
The form is filed with an assessing official: the township assessor, or the county assessor if the township is not served by a township assessor. The form prints no address, portal or fee and names no other channel.
- Township assessor: file the completed form here when your township has one.
- County assessor: file here when the township is not served by a township assessor. Hendricks County Government lists the form on the Forms page of its Assessor's Office, which also has an Appeals section; contact that office for local filing details.
Use one Form 130 for each parcel you appeal. Sign and date the form before filing. Filing initiates the review and requires the assessing official to schedule the preliminary informal meeting. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Missing the filing deadline: June 15 for current-year real property (the year depends on when Form 11 was mailed), three years after taxes were first due for a Section III error, or 45 days after the notice for business personal property.
- Using one Form 130 for several parcels; the taxpayer must use the form for each parcel being appealed.
- Checking both Real and Personal; the form says to check only one type of property.
- Completing Section II and Section III together; Section II is for the current year's assessment and Section III for specific errors under IC 6-1.1-15-1.1(a) and (b).
- Giving conclusions in Section III, such as "there is a math error in the assessment", instead of specific reasons.
- Sending a representative who is not certified by the DLGF or has no copy of the executed power of attorney.
- Failing to appear at the hearing without an excuse; the form says a $50 penalty may be assessed against the taxpayer or representative.
- Leaving the form unsigned or undated in the section you completed.
Frequently asked questions
What is Form 130 used for?
Form 130, State Form 53958, is the taxpayer's notice to initiate an appeal of a real property or business personal property assessment. Filing it starts a review and requires the assessing official to schedule a preliminary informal meeting with you.
What is the deadline to file Form 130 for real property?
June 15. If Form 11 was mailed before May 1 of the assessment year, the deadline is June 15 of that year; if it was mailed on or after May 1, it is June 15 of the year the tax statements are mailed. Specific-error appeals have a separate three-year limit.
What is the deadline to appeal business personal property?
Within forty-five (45) days of the date the notice of assessment was mailed. For real property the deadlines run to June 15, so check the type of property and the Form 11 mailing date before you file.
Where do I file Form 130?
With the township assessor, or with the county assessor if the township is not served by a township assessor. The form prints no address, so contact the assessing official; the Hendricks County Assessor's Office lists the form on its Forms page.
Do I need to attach an appraisal to Form 130?
No. Evidence is not required when you file, though the appeal needs evidence of true tax value. Available information is exchanged at the preliminary informal meeting, and later information should reach the other party before any hearing.
Can I appeal an error without waiting for June 15?
Yes, for the errors listed in Section III under IC 6-1.1-15-1.1(a) and (b), such as a clerical, mathematical or typographical mistake. That limited appeal must be filed not later than three (3) years after the taxes were first due.
Can someone file Form 130 for me?
Yes, through an authorized representative. A tax representative before the property tax board of appeals must be certified in writing by the DLGF and have a copy of a properly executed power of attorney from you.
Can I fill out Form 130 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Hendricks County and the DLGF and does not file the form; you file it with the township or county assessor.
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