Fill out Form 130, Taxpayer's Notice to Initiate an Appeal with Instafill.ai

The deadline for filing a real property assessment appeal is generally 30 days from the mailing date of the notice of assessment. However, this timeframe may vary depending on the specific jurisdiction and the type of property being assessed. It is important to check with the local tax assessor's office for the exact deadline in your area.

The deadline for filing a personal property assessment appeal is typically the same as that for real property assessments, which is generally 30 days from the mailing date of the notice of assessment. However, some jurisdictions may have different deadlines for personal property assessments, so it is important to check with the local tax assessor's office for the exact deadline in your area.

Section I of the Taxpayer's Notice to Initiate an Appeal requires the taxpayer to provide their name, address, and contact information, as well as the parcel number or assessment roll number of the property being appealed. It is important to ensure that all required information is provided accurately and completely to ensure that the appeal process proceeds smoothly.

A regular appeal is a challenge to the assessed value of the property, while a correction of error appeal is used to correct factual errors or clerical mistakes on the assessment roll. Regular appeals are typically heard by a board of equalization or similar body, while correction of error appeals may be handled administratively by the assessor's office. It is important to understand the differences between these two types of appeals and to file the appropriate form based on the nature of the dispute.

The 'List attached evidence or give reasons for requested change' section of the Taxpayer's Notice to Initiate an Appeal form is where you provide evidence to support your appeal. This may include documents such as appraisals, sales contracts, tax bills, and other relevant information. Be sure to explain why you believe the assessment is incorrect and how the attached evidence supports your position. The more detailed and compelling your evidence, the stronger your appeal will be.

After the assessing official receives your appeal form and attached evidence, they will review the information and make a determination. They may request additional information or schedule a hearing to discuss the appeal in more detail. Once a decision has been made, you will be notified in writing of the outcome. If you disagree with the assessing official's decision, you can appeal to the County Property Tax Assessment Board of Appeals (PTABOA).

The County Property Tax Assessment Board of Appeals (PTABOA) is an independent body that hears and decides appeals of property tax assessments. The board is made up of citizens from the county who are trained to review property tax assessments and make fair and impartial decisions. PTABOA has the authority to reduce, increase, or affirm the assessed value of your property. If you are not satisfied with PTABOA's decision, you can appeal to the Indiana Board of Tax Review (IBTR).

If you are not satisfied with the decision of the County Property Tax Assessment Board of Appeals (PTABOA), you can appeal to the Indiana Board of Tax Review (IBTR). To do so, you must file a petition for review with IBTR within 30 days of PTABOA's decision. The petition should include the reasons for your appeal, any new evidence you wish to present, and a filing fee. IBTR will review your petition and may schedule a hearing to discuss your appeal. Once a decision has been made, you will be notified in writing of the outcome.

If you are not satisfied with the decision of the Indiana Board of Tax Review (IBTR), you can appeal to the Indiana Supreme Court. To do so, you must file a petition for review with the Supreme Court within 30 days of IBTR's decision. The petition should include the reasons for your appeal, any new evidence you wish to present, and a filing fee. The Supreme Court will review your petition and may grant a hearing or deny the appeal. If a hearing is granted, both sides will present arguments and evidence to the Court. Once a decision has been made, it is final and binding.

During a PTABOA hearing, taxpayers have the right to present evidence in support of their appeal. This may include documents, testimony from witnesses, or other forms of evidence that help to demonstrate that the assessed value of their property is incorrect. It is important to note that all evidence presented must be relevant to the issue being appealed and must be submitted in accordance with the rules and procedures established by the PTABOA.

If the PTABOA does not hold a timely hearing within 180 days of the filing of an appeal, the taxpayer may file a petition for review with the Indiana Tax Court. The Tax Court may then order the PTABOA to hold a hearing or may review the case on the record and make a decision based on the evidence already submitted. It is important for taxpayers to follow the proper procedures and deadlines in order to ensure that their appeal is processed in a timely and effective manner.

A three-member PTABOA is composed of three members appointed by the Indiana Department of Local Government Finance. Two members must be assessors or assessor's deputies from different counties, and one member must be a member of the public. The three-member PTABOA is responsible for hearing and deciding appeals of property assessments in most cases.

A five-member PTABOA is composed of five members appointed by the Indiana Department of Local Government Finance. Three members must be assessors or assessor's deputies from different counties, and two members must be members of the public. The five-member PTABOA is responsible for hearing and deciding appeals of property assessments in certain cases, such as those involving complex issues or large assessments.

The Indiana Tax Court plays a role in the property tax assessment appeal process by providing a higher level of review for decisions made by the PTABOA. Taxpayers who are dissatisfied with the decision of the PTABOA may file a petition for review with the Tax Court. The Tax Court may then review the record of the PTABOA hearing and make a decision based on the evidence presented. The Tax Court's decision is final and binding, unless further appeal is taken to the Indiana Supreme Court.

The burden of proof in a property tax assessment appeal lies with the taxpayer. However, if the assessor's action results in an assessment increase of more than 5%, the assessor may be required to provide evidence to support the new assessment. This is known as the 'presumptive correctness' standard, which assumes the assessment is correct until the taxpayer provides sufficient evidence to the contrary. The assessor must then prove the assessment is valid based on the evidence presented.

A taxpayer is an individual or entity that owns real property and is liable for paying property taxes on that property. A tax sale certificate holder, on the other hand, is an individual or entity that purchases a tax lien certificate at a tax sale auction when the property owner has failed to pay their property taxes. The certificate holder can then initiate the tax foreclosure process. In terms of appealing an assessment, a taxpayer has the right to appeal an assessment they believe is inaccurate or unfair. A tax sale certificate holder does not have the same right, as they do not own the property and have no direct interest in its assessment. Instead, they may be able to challenge the assessment if they can prove it directly impacts their ability to collect on the tax lien.

In the context of property tax assessments, assessor-appraisers are individuals who are certified to perform property appraisals for tax assessment purposes. The level of certification indicates the assessor-appraiser's level of education, experience, and expertise. A Level II assessor-appraiser has completed the required education and experience for the basic appraiser certification, but has not yet met the requirements for the Level III certification. A Level III assessor-appraiser, also known as a Certified Residential Real Property Review Appraiser or a Certified General Real Property Appraiser, has completed additional education, experience, and examination requirements beyond the Level II certification. Level III assessor-appraisers are qualified to appraise all types and sizes of real property, while Level II assessor-appraisers are typically limited to residential properties.