The Property Tax Assessment Appeals Fact Sheet is a two-page summary, dated September 2018, of how a taxpayer appeals a property assessment in Indiana; Hendricks County Government makes it available on its website. It is one of the Hendricks County property tax resources and is aimed at owners who disagree with an assessed value and want to know about Form 130, filing deadlines, acceptable evidence and the hearing steps. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original document stays at the county's website.
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What is Property Tax Assessment Appeals Fact Sheet – Hendricks County, IN?
The Property Tax Assessment Appeals Fact Sheet is a two-page September 2018 summary from the Indiana Department of Local Government Finance, available from Hendricks County Government, explaining how a taxpayer appeals a property assessment, from Form 130 through the PTABOA and the IBTR.
The fact sheet is a guide, not the petition itself. The petition is Form 130, which the taxpayer files with the assessing official, one petition for each parcel. The sheet then describes what follows: a preliminary informal meeting with the assessing official, a hearing before the Property Tax Assessment Board of Appeals (PTABOA), and, if the taxpayer is not satisfied, an appeal to the Indiana Board of Tax Review (IBTR) on Form 131, with later review by the Indiana Tax Court and the Indiana Supreme Court.
It also covers the kinds of evidence that support a taxpayer's case, who carries the burden of proof when an assessment rose by more than 5% over the preceding assessment date, who may represent the taxpayer, and what the taxpayer may pay while an appeal is pending. A side note points to Form 17T, the Claim for Refund filed with the county auditor by taxpayers requesting refunds.
In Hendricks County, the Assessor's office assesses the value of real and personal property, while property taxes are collected by the county treasurer.
Who needs to file Property Tax Assessment Appeals Fact Sheet – Hendricks County, IN?
Property owners who disagree with an assessment and want to challenge it are the main readers of this fact sheet. Under the process it describes, the taxpayer files Form 130 with the assessing official, with a separate petition for each parcel.
- Taxpayers representing themselves. The fact sheet says you do not need a tax representative; a taxpayer may represent himself or herself.
- Owners using a relative. The property owner may appoint a relative to represent them before the PTABOA. That relative may not represent the owner before the IBTR.
- Taxpayers requesting a refund. They should also file Form 17T, Claim for Refund, with the county auditor.
- Taxpayers unhappy with the PTABOA decision. They may appeal to the IBTR by filing Form 131, or do so if the PTABOA issues no determination within 180 days of the petition filing.
Indiana law does not require a taxpayer to submit an appraisal of the property in order to appeal. Appeals begin at the local level and can go to the state only after local review.
When to file Property Tax Assessment Appeals Fact Sheet – Hendricks County, IN
The fact sheet says the petition may be filed any time after the assessing official's action, but not later than a deadline that depends on the assessment date. For assessments after December 31, 2018, the deadline is the earlier of: June 15 of the assessment year, if the county mails the notice of assessment before May 1 of that year; or June 15 of the year the county treasurer mails the tax bill, if the notice is mailed on or after May 1. For assessments before January 1, 2019, the petition is due 45 days after the Notice of Assessment (Form 11) is mailed or 45 days after the tax bill is mailed, whichever is earlier. The fact sheet's FAQ section repeats a different, older rule, so confirm the date for your assessment year with the assessing official.
After filing, the PTABOA must hold a hearing within 180 days of the petition filing date and mail notice at least 30 days before it. A continuance request or a written withdrawal must be made at least 10 days before the hearing.
Documents you need
- Evidence supporting your case, such as a sale of the subject property, which may be submitted at the informal meeting or the PTABOA hearing.
- Sales of comparable properties, as evidence of the value you claim.
- Offers to purchase the property, as evidence of value.
- An appraisal prepared by a licensed appraiser; the fact sheet says Indiana law does not require one to appeal an assessment.
- For income-producing property: capitalized income and expense information.
- Form 17T, Claim for Refund, filed with the county auditor, only if you are requesting a refund.
How to fill out Property Tax Assessment Appeals Fact Sheet – Hendricks County, IN
Find your local assessing official
The appeal begins with written notification to your local assessing official. The fact sheet links to a locator at http://www.in.gov/dlgf/2440.htm; in Hendricks County, the Assessor's office is reached at (317) 745-9207.
Check the filing deadline
Use the deadline rules on page 1 for your assessment date: June 15 rules apply to assessments after December 31, 2018, depending on when the notice of assessment was mailed. Confirm the date with the assessing official.
Gather evidence for your case
Collect a sale of the subject property, sales of comparable properties, offers to purchase, or a licensed appraiser's appraisal. For income-producing property, add capitalized income and expense information.
Complete Form 130 for each parcel
Form 130 is the petition filed with the assessing official, and you file a separate one for every parcel. Download it from https://forms.in.gov/Download.aspx?id=6979.
Prepare for the informal meeting
The assessing official schedules a preliminary informal meeting after receiving the petition. Bring the information you rely on, because both sides exchange their supporting information at the meeting.
Prepare for the PTABOA hearing
The PTABOA hears the appeal within 180 days of filing and mails notice at least 30 days ahead. Request a continuance or withdraw in writing at least 10 days before the hearing, if needed.
Decide on a further appeal
If you disagree with the PTABOA decision, or it issues none within 180 days, you may file Form 131 with the IBTR. Review by the Indiana Tax Court and the Indiana Supreme Court may follow.
Review and download the PDF
Check the deadlines and evidence list against your situation, then download or print the PDF from FillingPDF and keep it with your Form 130 paperwork.
How to submit Property Tax Assessment Appeals Fact Sheet – Hendricks County, IN
The fact sheet describes filing Form 130 with your local assessing official; it names no mailing address or portal of its own.
- Form 130 petition: file it with the assessing official, one petition per parcel. The fact sheet links to the form at https://forms.in.gov/Download.aspx?id=6979 and to a locator for assessing officials at http://www.in.gov/dlgf/2440.htm.
- Hendricks County Assessor: phone (317) 745-9207, hours Monday to Friday, 8:00 a.m. to 4:00 p.m., except holidays. The county's page lists property record cards, appeals and other information at https://engage.xsoftinc.com/hendricks.
- Refund claims: Form 17T goes to the county auditor.
- Further appeal: Form 131 goes to the IBTR after the PTABOA decision.
The PTABOA mails the hearing notice. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Combining several parcels in one appeal; the fact sheet requires a separate petition for each parcel.
- Filing Form 130 after the deadline for your assessment year, such as June 15 for assessments after December 31, 2018 under the stated conditions.
- Going to the Indiana Board of Tax Review first; appeals begin locally and reach the state only after local review.
- Assuming you must obtain an appraisal; Indiana law does not require one, and other evidence is acceptable.
- Not paying the amount based on the preceding year's assessment while an appeal is pending; unpaid installments make you delinquent and subject to penalties.
- Missing the hearing without a granted or filed continuance, which can lead the county assessor to impose a penalty.
- Requesting a continuance or withdrawing less than 10 days before the hearing; both must be made at least 10 days ahead.
- Naming a relative to represent you before the IBTR; a relative may represent you only before the PTABOA.
- Requesting a refund without also filing Form 17T with the county auditor.
Frequently asked questions
What is the Property Tax Assessment Appeals Fact Sheet?
It is a two-page September 2018 summary from the Indiana Department of Local Government Finance, available from Hendricks County Government, describing how to appeal a property assessment. It explains Form 130, deadlines, evidence, the PTABOA hearing and appeals to the IBTR.
How do I appeal my Hendricks County property tax assessment?
File Form 130 in writing with your local assessing official, with a separate petition for each parcel. The Hendricks County Assessor's office can be reached at (317) 745-9207. The process begins locally and reaches the state only after local review.
What is the deadline to file a Form 130 appeal?
For assessments after December 31, 2018, it is June 15 of the assessment year if the notice was mailed before May 1, or June 15 of the year the tax bill is mailed if the notice came on or after May 1, whichever is first. Confirm the date with the assessor.
Do I need an appraisal or a tax representative to appeal?
No to both. Indiana law does not require an appraisal, and a taxpayer may represent himself or herself. You may appoint a relative to represent you before the PTABOA, but not before the IBTR.
Do I have to pay my full tax bill while my appeal is pending?
No. After you start an appeal, you may pay taxes based on the immediately preceding year's assessment until a final determination. If you do not pay that amount when the installment is due, you are considered delinquent and penalties apply.
What happens if the PTABOA denies my appeal?
You may appeal to the Indiana Board of Tax Review by filing Form 131, which you may also do if the PTABOA issues no determination within 180 days of your petition. After the IBTR hears the case, you may seek review by the Indiana Tax Court.
Who has the burden of proof in an assessment appeal?
The county or township assessor has the burden of proof when the assessment increased by more than 5% over the preceding assessment date. Otherwise the fact sheet describes evidence the taxpayer can use, such as sales and offers to purchase.
Can I fill out this fact sheet online on FillingPDF?
You can open the PDF on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with Hendricks County, and it does not file appeals; Form 130 goes to your assessing official.
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