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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

Campground owned by For-Profit LLC and used by Boy Scouts of America qualified for a 100% Indiana Property Tax Exemption

A taxpayer does not have to be a non-profit corporation for its property to qualify for Indiana’s charitable purposes exemption. The Indiana Board of Tax Review confirmed this in a final determination issued on November 9,...more

Quick Property Tax Cuts:  Indiana Board of Tax Review Final Determinations (June – August 2020) – market data necessary; purchase...

Reports should “set out the main points in a series of short, crisp paragraphs. . . . Let us not shrink from using the short expressive phrase, even if it’s conversational.” Winston Churchill (as quoted in The Splendid and...more

Indiana Board of Tax Review may not “ride in on a white horse to save the day” for Assessor who failed to prove his case

Name: CVS Corporation #2519-01 v. Lake County Assessor and CVS Corporation #0434-01 v. Lake County Assessor - Date Issued: May 22, 2020 - Property Type: Retail pharmacy - Assessment Years: 2007 – 2014, 2012 – 2016...more

Indiana Property Tax Legislation – 2020 Summary

The 2020 “short” (non-budget) session of the Indiana General Assembly concluded in March. Following is a summary of two acts addressing various property tax matters that passed. The summary highlights assessment and...more

Indiana Tax Court affirms Voluntary Dismissals of Property Tax Appeals, where Assessor had not incurrred a “Substantial Expense”

Assessor had spent little time with limited discovery prosecuting case - Name: Marion County Assessor v. Stutz Business Center, LLC - Date Issued: August 30, 2019 - Property Type: Vacant land - Assessment Years:...more

Indiana Tax Court “cannot ignore the parties’ and the Indiana Board’s misapprehension of the law” – applies 1% tax cap to...

Name: Purdom v. Knox County Assessor, Knox County Property Tax Assessment Board of Appeals, and Indiana Board of Tax Review - Date Issued: Feb. 11, 2020 - Property Type: Single-family residence - Assessment Date:...more

Declining to reweigh the evidence, Indiana Tax Court affirms assessments of CVS store based on cost approach

Name: CVS Corporation v. Elkhart County Assessor Date Issued: December 9, 2019 - Property Type: Retail pharmacy - Assessment Years: 2012 – 2015...more

Indiana Tax Court to Assessor: “Taxpayers deserve more than taxation by trickery”

On May 24, 2018, the Indiana Tax Court in Switzerland County Assessor v. Belterra Resort Indiana, LLC partially reversed the Indiana Board of Tax Review, ordering a further reduction to the values of its hotel, riverboat...more

Evidence of Construction Costs and Comparable Assessments Insufficient to Challenge Indiana Homeowner’s Property Tax Value

In Guthrie v. Clark County Assessor (August 13, 2019), Taxpayer challenged the 2018 assessment of her home, pole barn and other improvements before the Indiana Board of Tax Review....more

Indiana Tax Case Study: Avoiding Procedural Pitfalls, Churches Attain Property Tax Exemptions

Indiana law provides several avenues to achieve property tax exemptions for property used to advance religious purposes. In June 2019, The Indiana Board of Tax Review approved application of property tax exemptions to a...more

Tax Court rejects Indiana Board’s “Throwing Darts” to Conclude to a Capitalization Rate That Neither Party’s Appraiser Offered...

Name: Madison County Assessor v. Sedd Realty Company - Date Issued: May 22, 2019 - Property Type: Shopping Center - Assessment Dates: 2009-2012...more

Despite Market Value USPAP Appraisal and $0 Acquisition Price, Owner of Special Purpose Property Failed to Prove Assessment of...

Name: Wigwam Holdings LLC v. Madison County Assessor - Date Issued: May 8, 2019 - Property Type: 220,000 SF building, including a natatorium, auditorium and 8,996 seat basketball facility...more

The Wrong Stutz – Indiana Tax Court denies motion to dismiss Assessor’s property tax appeal on procedural grounds

In Marion County Assessor v. Stutz Business Center, LLC (January 11, 2019), Owner fell short in its effort to cut short an appeal by a County Assessor challenging the Owner’s voluntary withdrawal of its 2012 to 2014 real...more

Indiana Tax Court Reverses Classification Of An Apartment Complex’s Common Area, Modifying Application Of The 2% V. 3% Tax Caps

The Tax Court in Hamilton Square Investment, LLC v Hamilton County Assessor (Oct. 5, 2016) explained, “Indiana’s property tax caps provide taxpayers with credits against their Indiana property tax liabilities” and the “amount...more

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

Indiana Tax Court Upholds Residential Land Value

On September 9, 2015, the Indiana Tax Court upheld the Indiana Board of Tax Review’s decision affirming an assessor’s residential land valuation. In Cooper v. Allen County Assessor, Homeowners argued that the March 1, 2012,...more

Tax Court Refuses To Reweigh The Evidence, Affirming The Indiana Board Of Tax Review’s Final Determinations Of Land Value For A...

In a pair of related decisions issued July 2, 2015, the Indiana Tax Court once again emphasized that it will not reweigh the evidence on appeal from the final determinations of the Indiana Board of Tax Review....more

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

The Assessment Of Common Area Land: Indiana Tax Court Rejects Taxpayers’ Appeals, General Assembly Creates A New Exemption

Indiana allows taxpayers to correct certain property tax assessment mistakes using a Form 133 Petition for Correction of an Error. In Muir Woods, Inc. v. Marion County Assessor (June 18, 2015), the Indiana Tax Court held...more

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

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