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If You Own Real Property in Indiana — Frequently Asked Questions

To protect and preserve their right to fair and equitable property tax assessments, taxpayers should understand the fundamentals of Indiana’s assessment system and how to challenge excessive valuations. If you own real...more

New Indiana Statute Opens Door to Lower Property Tax Assessments for Apartments in 2024

Indiana apartment owners and operators enter 2024 with new opportunities to lower their real property tax assessments. Under an updated law effective this year, Ind. Code § 6-1.1-4-39 (Section 39), for property tax assessment...more

Marion County, Indiana, Set to Increase Many 2022 Property Tax Assessments 10% or More

Taxpayers in Indianapolis and Marion County, Indiana, may be in for an unpleasant surprise when property tax bills are mailed out in the coming days. Based on assessment data available on the Marion County Assessor’s website,...more

Indiana Strikes Taxpayer Protections as Assessments Rise, June 15 Appeals Deadline Approaches

In its 2022 legislative session, the Indiana General Assembly eliminated important taxpayer protections against large property tax assessment increases by Indiana’s assessing officials. With these changes, a taxpayer is no...more

Change of Ownership: The Long-Term Lease Exception to California Property Tax Reassessments

As many commercial and retail operators know, a transfer in California property interests may lead to a sizable increase in a taxpayer’s property tax liability. Specifically, while property values are capped under Proposition...more

Will COVID-19 Impact Your Eligibility for an Indiana Property Tax Exemption?

Indiana property tax exemption applications must be filed on or before April 1, 2021. To grant an exemption, a county’s property tax assessment board of appeals will look at both the physical status and use of a property as...more

Indiana Tax Court affirms rejection of Tenant’s claims that Assessor improperly included value of land in taxable leasehold...

Name: Square 74 Associates LLC v. Marion County Assessor - Date Issued: December 3, 2019 - Property Type: 7-story 209,888 square foot public parking garage with 31,000 square feet of first floor retail consisting of...more

Marion County Keeps the Heat on Multifamily Property Tax Assessments

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 diligence — and some informed...more

Minnesota Supreme Court Rejects Section 1031 Exchange as Evidence of Property’s Value

Property tax assessors often operate under the belief that a property’s sale price represents the best indication of that property’s market value, and thus should form the basis of its next assessment. Generally speaking,...more

Indiana Board of Tax Review Denies Real Property Tax Exemptions for Early Childhood Educational Facilities for Lack of Proper...

Name: Rainbow Rascals Warsaw, LLC v. Kosciusko County Assessor - Date Issued: April 10, 2019 - Property Type: Childcare Facility - Assessment Year(s): 2015-2018...more

Indiana Tax Court denies petition to enjoin the collection of property tax, where Taxpayer failed to show former school building...

Name: Wigwam Holdings LLC v. Madison County Assessor - Date Issued: December 14, 2018 - Property Type: 220,000 SF building, including a natatorium, auditorium and 8,996 seat basketball facility...more

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