Proceed with Caution, Part IX (May 2013): Indiana Board remains neutral;...
In battle of appraisals with “significant weaknesses,” Indiana Board refuses to make the case for either party. Engler v. Washington County Assessor, Pet. No. 88-009-11-1-5-00002 (March 21, 2013)...
View ArticleProceed with Caution, Part XIII (March 2014): Legislature expands Indiana’s...
The Indiana General Assembly last week passed legislation amending the burden of proof statute in property tax appeals. The statute, Ind. Code § 6-1.1-15-17.2, assigns the burden of proof to the...
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Proceed with Caution, Part XIV: New Indiana Board rulings apply the modified...
With multiple years at issue, the Indiana Board determined the burden of proof for the second year after ruling on the merits for the first year at issue. Earlier this year, I reported on the...
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Proceed with Caution – Indiana property tax appeals: Burden of proof shifts...
The burden of proof shifts to the Assessor for “aberrational” assessments in Indiana property tax appeals. A 5%+ assessment increase is “aberrational” where the property has not substantially changed...
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Tax Court shifts burden of proof to Assessor but upholds commercial land...
The Tax Court reversed the IBTR’s burden of proof determination but affirmed the assessment. In Peters v. Boone County Assessor (May 14, 2015), Taxpayers challenged the assessment of land supporting an...
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Indiana Tax Court rejects Assessor’s income analysis and allocated purchase...
The Tax Court affirmed the assessment reductions for an Indiana shopping center. In a pair of decisions issued on September 30 and December 3, 2015, the Indiana Tax Court upheld the 2006 to 2010...
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Indiana Tax Court affirms removal of Obsolescence Adjustment to Residential...
Homeowners failed to rebut Assessor’s removal of obsolescence – resulting in 26% assessment increase to their property. Case Name: Marinov and Marinova v. Tippecanoe County Assessor Date Issued:...
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Proceed with Caution: Depending on the Facts of the Property and the...
Brent Auberry discusses recent Indiana Board of Tax Review rulings regarding the burden of proof in property tax appeals. Last week I spoke at a seminar regarding recent developments involving Indiana...
View ArticleIndiana Property Tax: Marion County Keeps the Heat on Multifamily Property...
Given today’s unprecedented stress and uncertainty, multifamily property owners in Marion County, Indiana should explore all avenues that could help reduce their property tax bill. A little due...
View ArticleHas your Indiana property tax assessment increased? Four reasons the burden...
Did you or your company open your property tax bill or assessment notice from an Indiana assessor this spring and experience sticker shock? If so – whether retail, office, apartments, industrial, or...
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