Indiana property tax appeals
Review the sourced process overview below, then get the Indiana DIY Appeal Kit with an evidence workbook, filing controls, official links, and an editable appeal letter in one PDF. No parcel-specific comps.
How a Indiana appeal actually works
Every statement below is cited to its primary source and shows the date we verified it. Where we could not confirm something from a primary source, we say so instead of guessing. Dataset last re-verified 2026-08-13.
Missed the main deadline? Indiana has 5 remedies most homeowners never hear about
County pages rarely surface these. Each one is a distinct legal route with its own clock.
Correction of error (former Form 133, now Section III of Form 130)
IMPORTANT: FORM 133 NO LONGER EXISTS AS A SEPARATE FORM. DLGF confirms that 2017 legislation (Senate Enrolled Act 386-2017), effective July 1, 2017, repealed and replaced the prior appeal process with IC 6-1.1-15-1.1, consolidating the former 'subjective appeal' (old IC 6-1.1-15-1) and 'objective appeal' (old IC 6-1.1-15-12) into a single proceeding, and Form 133 was consolidated with Form 130-Short and Form 130 into one form. Objective and error claims are now made on PAGE 2 (Section III) of the Form 130. Grounds are limited to: the assessment was against the wrong person; the approval, denial, or omission of a deduction, credit, exemption, abatement, or tax cap; a clerical, mathematical, or typographical mistake; the description of the property; and the legality or constitutionality of a property tax or assessment. Objective claims may be made for up to THREE YEARS of assessments on a single Form 130. Subjective valuation disputes go on page 1 (Section II).
When:
primary source · verified
Claim for refund (Form 17T)
DLGF states that taxpayers requesting REFUNDS must ALSO file a Claim for Refund form (Form 17T) in addition to the Form 130 objective claim. Filing the Form 130 alone does not produce a refund. This is a common and costly trap.
Petition for rehearing before the IBTR
A party dissatisfied with an IBTR final determination may, at its option, petition the IBTR for rehearing OR seek judicial review in the Tax Court. CRITICAL TRAP: a petition for rehearing does NOT toll the 45-day period for filing a petition for judicial review UNLESS the IBTR grants the rehearing petition. Filing for rehearing without also protecting the judicial-review deadline can forfeit the appeal.
When:
primary source · verified
Direct appeal to the IBTR on PTABOA inaction
If the maximum time period for the county board to hold a hearing or to give notice of its determination has passed (180 days from the date the appeal was initiated), the petitioner may initiate an appeal to the IBTR without waiting for a Form 115. A Form 115 is also not required if there is a Standard Form Agreement (State Form 55853) waiving a determination by the county board.
When:
primary source · verified
Homestead standard deduction and other deductions/credits
Deductions reduce assessed value; credits reduce tax liability. Applications are submitted to the COUNTY AUDITOR, not the assessor. Taxpayers do NOT need to reapply annually - reapplication is required only if the property is sold or the title changes. Deductions and credits applied for before the annual deadline are applied to the NEXT year's tax bill: DLGF's own example states that a homeowner who completes the application on or before January 15, 2026 will see the deduction applied to their 2025 pay 2026 tax bill. DLGF also publishes forms for the Over 65 Credit and Over 65 Circuit Breaker Credit, a County Option Circuit Breaker Credit (MARION and ST. JOSEPH COUNTIES ONLY), Disabled Veteran deductions and credit, Blind/Disabled credit, Rehabilitated Property, Historical Rehabilitated Property, and Heritage Barn deductions.
When:
primary source · verified
What evidence wins in Indiana
Indiana assesses real property (other than agricultural land) at 'true tax value,' which by rule means MARKET VALUE-IN-USE: 'The market value-in-use of a property for its current use, as reflected by the utility received by the owner or by a similar user, from the property.' True tax value expressly does NOT mean fair market value. The 2021 Real Property Assessment Manual states that three standard approaches determine market value-in-use: the cost approach, the sales comparison approach (comparing to similar or comparable properties that have SOLD), and the income approach. Value must be determined as of the applicable assessment date. VALUATION DATE: beginning with the 2016 assessment year, the assessment date and the valuation date are BOTH JANUARY 1 (the IBTR cites IC 6-1.1-2-1.5 for this, NOT IC 6-1.1-4-4.5; IC 6-1.1-4-4.5(f) (2010) governed the March 1 dates used for the 2010-2015 assessment years). Parties must explain how their evidence relates to the property's market value-in-use as of the relevant valuation date. Agricultural land is valued under the DLGF Guidelines and IC 6-1.1-4-13, not market value-in-use.
primary source · verified 2026-08-12
The appeal ladder, in Indiana's own terms
- 1
Township Assessor, or County Assessor if the township has no township assessor (initiates review; includes a MANDATORY preliminary informal meeting with the assessing official)
Deadline: Real property, current-year assessment: JUNE 15 of the assessment year IF the Form 11 Notice of Assessment is mailed BEFORE May 1 of the assessment year; JUNE 15 of the year in which the tax statements are mailed (i.e., the year taxes are first due and payable) IF the Form 11 is mailed ON OR AFTER May 1 of the assessment year. If a county mails no Form 11 at all, the deadline rolls to June 15 of the following year. Personal property: 45 days after the date the notice was mailed. Correction-of-error (objective) appeals: not later than 3 years after the taxes were first due.
Clock starts: Mailing date of the Form 11 Notice of Assessment of Land and Improvements by the county or township assessor (before May 1 versus on or after May 1 of the assessment year). Because Form 11 mailing dates are set county by county, the operative June 15 YEAR varies by county.
IC 6-1.1-15-1.1; IC 6-1.1-15-1.1(a) and (b) for correction-of-error appeals · primary source · verified 2026-08-12
Form: Form 130 (State Form 53958) — Taxpayer's Notice to Initiate an Appeal official form
primary source · verified 2026-08-12
Fee: $0
primary source · verified 2026-08-12
- 2
County Property Tax Assessment Board of Appeals (PTABOA)
Deadline: No separate taxpayer filing or deadline. The same Form 130 filed with the assessing official initiates the review; the assessing official must hold a preliminary informal meeting and then forward the results to the County Auditor and the PTABOA on Form 134. If no agreement is reached, or the PTABOA does not receive a Form 134, the PTABOA must hold a hearing within 180 days of the filing of the appeal, with at least 30 days' notice of the hearing date to the taxpayer.
Clock starts: Filing of the Form 130 with the assessing official (starts the 180-day PTABOA hearing clock); receipt or non-receipt of Form 134 from the assessing official
IC 6-1.1-15-1.1; IC 6-1.1-15-1.2(a)-(b), (d)-(g), (l) · primary source · verified 2026-08-12
Form: None (no separate petition) — The Form 130 already filed at level 1 carries forward to the PTABOA; the assessing official reports the informal meeting result on Form 134 and the PTABOA issues its decision on Form 115 (State Form 20916), Notification of Final Assessment Determination official form
primary source · verified 2026-08-12
Fee: $0
primary source · verified 2026-08-12
- 3
Indiana Board of Tax Review (IBTR)
Deadline: Not later than 45 days after the Notification of Final Assessment Determination (Form 115) is issued by the county PTABOA. Alternatively, if the maximum time period for the PTABOA to hold a hearing or give notice of its determination has passed (180 days from the date the appeal was initiated), the petitioner may file a direct appeal to the IBTR without a Form 115. A direct appeal is also available where the parties sign a Standard Form Agreement (State Form 55853) waiving a PTABOA determination.
Clock starts: Issuance or notice of the PTABOA's Notification of Final Assessment Determination (Form 115); or expiry of the 180-day PTABOA period measured from the date the appeal was initiated
IC 6-1.1-15 (see also IC 6-1.5-4 and -5; 52 IAC 4) · primary source · verified 2026-08-12
Form: Form 131 (State Form 42936) — Petition for Review of Assessment Before the Indiana Board of Tax Review (DLGF and IBTR also refer to it as 'Petition to the Indiana Board of Tax Review') official form
primary source · verified 2026-08-12
Fee: $0
primary source · verified 2026-08-12
- 4
Indiana Tax Court
Deadline: A party seeking judicial review must act not later than 45 days after the IBTR gives notice of its final determination. An original tax appeal from an IBTR final determination is commenced by BOTH (1) filing a petition in the Tax Court and (2) filing a written notice of appeal with the Indiana Board of Tax Review - both steps are required. Separately, a party may petition the IBTR for rehearing not later than 15 days after notice of the final determination; a rehearing petition does NOT toll the judicial-review deadline unless the IBTR grants it. If the IBTR fails to issue a final determination within its statutory timeframe (90 days after hearing, extendable to 180 days), the petitioner may either wait or petition the Tax Court for judicial review.
Clock starts: The date the IBTR gives notice of its final determination
Indiana Tax Court Rule 3(B); IC 6-1.1-15; IC 6-1.5-5 · primary source · verified 2026-08-12
Form: No prescribed state form — Petition for judicial review (original tax appeal) filed with the Clerk of the Appellate Courts, plus a written notice of appeal filed with the IBTR. Small tax case procedure is available under Tax Court Rule 16 for an appeal of an IBTR final determination where the disputed amount does not exceed $45,000 in assessed value, in which case the Indiana Rules for Small Claims largely apply and a Notice of Claim is used. official form
primary source · verified 2026-08-12
Not confirmed from a primary source: Tax Court Rule 3(D) confirms a filing fee is required and must be paid to the Clerk when the appeal is filed (the Clerk will not file any motion or document until it is paid), and that NO fee is required for an appeal prosecuted in forma pauperis or on behalf of a governmental unit. However, no primary source stating the DOLLAR AMOUNT was located: in.gov/courts/clerk/filing-fees and related Clerk fee-schedule pages returned HTTP 404, and the statutory cite fixing the amount was not confirmed. Do not quote an amount to a homeowner without checking with the Clerk of the Appellate Courts. Check the official page before relying on this. - 5
Indiana Supreme Court
Not confirmed from a primary source: The Indiana Supreme Court is the next rung above the Tax Court, but no primary source was read confirming the mechanism (review is understood to be discretionary, by petition, rather than by right) or the filing deadline. The in.gov Tax Court page confirms only the Tax Court's exclusive jurisdiction over initial appeals from IBTR final determinations; it does not describe further review. Not verified - do not state a deadline. Check the official page before relying on this.Not confirmed from a primary source: Not verified from a primary source. Check the official page before relying on this.Not confirmed from a primary source: Clerk of the Appellate Courts fee-schedule pages returned HTTP 404; no amount verified. Check the official page before relying on this.
Who has to prove what
Preponderance of the evidence (the IBTR states its determination is based on a preponderance of the evidence and on evidence in the record and matters officially noticed at the hearing).
primary source · verified 2026-08-12
When values are set
TWO OVERLAPPING MECHANISMS. (1) ANNUAL ADJUSTMENT ('trending'): values are adjusted every year. Trending requires assessors to research sales of properties in a particular area every year and use that information to estimate the values of other properties in the same area. Counties must annually submit a ratio study and uniformity results for all classes of property in all townships; the assessment ratio for all Indiana property is to be 100 per cent of market value-in-use. (2) STATEWIDE CYCLICAL REASSESSMENT: a physical-inspection reassessment cycle. Per DLGF, the statewide cyclical reassessment BEGINS JULY 1, 2026 for the 2026 pay 2027 property taxes and the next four years; starting July 1, 2026, assessing officials will reassess approximately 25 PER CENT OF THE PARCELS in their jurisdiction EACH YEAR over a FOUR-YEAR timeframe (replacing the prior 20-month period). During reassessment, county and township assessors physically inspect each property to confirm record accuracy.
primary source · verified 2026-08-12
How counties differ
THE JUNE 15 DEADLINE IS STATEWIDE, BUT WHICH YEAR'S JUNE 15 APPLIES VARIES BY COUNTY - AND IN SOME COUNTIES BY TOWNSHIP. The trigger is the Form 11 mailing date, which each county or township sets independently. DLGF publishes an authoritative county-by-county (and in some cases township-by-township) table of Form 11 mail dates and the corresponding appeal deadlines; it is the single best primary reference and should be re-checked each assessment year. Examples captured on 2026-08-12 for the 2026 assessment year: ALLEN COUNTY - Form 11 mailed April 24, 2026, appeal deadline June 15, 2026. MONROE COUNTY - mailed April 28, 2026, deadline June 15, 2026. ELKHART COUNTY - mailed April 22, 2026, deadline June 15, 2026. BARTHOLOMEW, DEKALB, HANCOCK - mailed April 30, 2026, deadline June 15, 2026. LAPORTE COUNTY - the county mailed April 29, 2026 but LAPORTE - MICHIGAN TOWNSHIP mailed April 22, 2026; both deadlines June 15, 2026 - a clear illustration that mail dates can differ WITHIN a county. LAKE COUNTY - reported 'No Form 11 Mailed' for Calumet, Center, Hobart, Ross, and St John Townships, giving a deadline of JUNE 15, 2027 - a full year later than most counties. The same 'No Form 11 Mailed' / June 15, 2027 treatment was reported for GIBSON, GREENE, JEFFERSON, MARTIN, ORANGE, PERRY, and PIKE counties. MARION COUNTY (Indianapolis), HAMILTON COUNTY, and LAKE COUNTY at the county level had NO Form 11 mail date or deadline published in the DLGF table at the time of verification - only assessor phone numbers. DO NOT ASSUME A JUNE 15 OF THE CURRENT YEAR DEADLINE FOR MARION, HAMILTON, OR LAKE - confirm the Form 11 mail date with the county assessor first, because if no Form 11 is mailed or it is mailed on or after May 1, the deadline shifts to June 15 of the year the tax statements are mailed. Source: https://www.in.gov/dlgf/understanding-your-tax-bill/notice-of-assessment-of-land-and-improvements-form-11/ . Two further structural variations: a county MAY OPT to use the TAX BILL itself as the Notice of Assessment instead of mailing a Form 11, which changes the trigger date; and County Commissioners decide whether their PTABOA has three (3) or five (5) members, with the County Assessor serving as a non-voting member either way.
Indiana appeal deadline
Deadlines varyIndiana deadlines are set locally.
The deadline is almost always printed on the assessment notice your local assessor mails you. Use that date, it is the one that counts.
Are you missing a Indiana exemption?
Exemptions cut your bill before any appeal even starts, and most homeowners never claim all the ones they qualify for. Answer four questions:
Is your Indiana home over-assessed?
The whole appeal hinges on one comparison: your assessed value (from your tax notice) versus your home's market value (what it would sell for today). Put both in:
How to find your home's real market value (free) →
- Pull free estimates. Look up your address on Zillow (“Zestimate”) and Redfin (“Redfin Estimate”). Average them, algorithms run high or low, so two beats one.
- Find 3-5 real comparable sales. Same neighborhood, similar size, beds/baths, age, and condition, sold in the last 6-12 months. Recent sales (not listings) are the strongest evidence a board will accept.
- Adjust for differences. Knock value off comps that are bigger or renovated; add for ones that are smaller or dated, so you're comparing like-for-like.
- Compare to your assessment. If your assessed value sits clearly above that adjusted market figure, you have grounds to appeal.
One catch: some states assess at a fraction of market value (an “assessment ratio”). If your notice shows a ratio or an “equalized” value, compare your implied full value to market, not the raw assessed number.
How property tax appeals generally work
Most states follow the same basic path: your local assessor mails an assessment notice with a value and a deadline; you file an appeal (often called a protest, grievance, or petition) before that deadline; you present comparable sales of similar homes; and a local board reviews the evidence and can lower your value.
The exact form, deadline, and board can vary by county. Use the current assessment notice and the official sources linked above to confirm the controlling local requirements. The paid kit organizes that verification, the evidence, the filing steps, and your editable letter in one place.
Want to see the depth we build per state? Take a look at our Texas, Florida, and Georgia guides.