Brent Auberry on Burden of Proof

Proceed with Caution – Update on Indiana’s burden-shifting rules in property tax appeals

When does the burden of proof shift to the Assessor in a property tax appeal? These recent Indiana Board of Tax Review rulings address that question. The Indiana Board of Tax Review (IBTR) addresses Indiana’s burden-shifting...more

4/1/2016 / Appeals , Burden of Proof , Burden-Shifting , Property Tax , Property Valuation , Tax Assessment

Indiana Tax Court Rejects Assessor’s Income Analysis And Allocated Purchase Price Information In Affirming Assessment Reductions...

In a pair of decisions issued on September 30 and December 3, 2015, the Indiana Tax Court upheld the 2006 to 2010 assessment reductions for an Indianapolis shopping center. In Marion County Assessor v. Gateway Arthur, Inc.,...more

12/23/2015 / Burden of Proof , Property Tax , Shopping Centers , Tax Assessment , Tax Court

Proceed With Caution – Indiana Property Tax Appeals: Receipt Of Tax Bill Triggered Right To Appeal; Relevancy Objection Overruled;...

In Alvarado v. Lake County Assessor (Aug. 5, 2015), the Indiana Board of Tax Review considered a number of procedural and evidentiary issues in ruling on the 2012 assessment appeal for a residential property....more

9/22/2015 / Appeals , Appraisal , Burden of Proof , County Assessors , Newspapers , Property Tax , Tax Appeals

Form 133 Petitions Could Not Be Used to Prove Zero Property Tax Assessments for Common Area Land

In a consolidated case involving more than two dozen appeals, the Indiana Tax Court on September 3, 2015, found in Pulte Homes of Indiana, LLC v. Hendricks County Assessor that the Indiana Board of Tax of Review properly...more

9/9/2015 / Burden of Proof , Burden-Shifting , Evidentiary Hearings , Property Tax , Tax Assessment , Tax Court

Tax Court Shifts Burden Of Proof To Assessor But Upholds Commercial Land Assessment Based On Application Of The Indiana Guidelines

In Peters v. Boone County Assessor (May 14, 2015), Taxpayers challenged the assessment of land supporting an office building for the March 1, 2010 assessment date. The land was .16 acre, but the Assessor previously had only...more

6/24/2015 / Burden of Proof , County Assessors , Property Tax , Tax Assessment , Tax Court

Proceed With Caution – Indiana Property Tax Appeals: Burden Of Proof Shifts For “Aberrational” Assessments; Appealing $50 Penalty...

A 5%+ assessment increase is “aberrational” where the property has not substantially changed year-to-year, so the Assessor carries the burden of proof. I have previously posted about Indiana’s adoption of a burden-shifting...more

12/11/2014 / Administrative Hearings , Burden of Proof , County Assessors , Property Tax , Tax Appeals

Proceed With Caution, Part XIV: New Indiana Board Rulings Apply The Modified Burden Of Proof Statute For Property Tax Appeals

Earlier this year, I reported on the enhancement of Indiana’s burden of proof statute, which became effective March 25, 2014. Generally, the Assessor has the burden of proof on appeal if the challenged assessment is more...more

8/18/2014 / Burden of Proof , Property Tax , State Taxes

Indiana homeowner failed to prove lack of uniformity in the assessment of his property

Indiana’s burden-shifting statute doesn’t apply to uniformity claims, the Tax Court ruled in a recent decision in which it also held the Owner failed to show that the assessment of his home was non-uniform with those of other...more

5/8/2014 / Appeals , Burden of Proof , Burden-Shifting , Property Tax , Property Valuation , Tax Assessment , Uniformity

Brent Auberry

Faegre Drinker Biddle & Reath LLP

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