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Property Tax › Burden-Shifting

Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending... more +
Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending on the country or jurisdiction.  However, a popular system involves a government assessment of the value of a property and a rate based on a proportion of the assessed value. A property may be subject to taxation by multiple taxing entities.  less -
Faegre Drinker Biddle & Reath LLP

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

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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

Faegre Drinker Biddle & Reath LLP

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

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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

Faegre Drinker Biddle & Reath LLP

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

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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

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