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Indiana Tax Court finds no evidence supports increased assessments of convenience store and gas station

Property Type: Convenience store, with gas station - Date Issued: June 14, 2022 - Assessment Years: 2018, 2019 - Synopsis: Assessor defended the subject property’s $1.9 Million assessment with a 2014 sales...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

No Indiana property tax exemption for land encumbered by flowage easement

On June 29th, the Indiana Tax Court affirmed the Indiana Board of Tax Review’s ruling that land encumbered by a flowage easement did not qualify for a property tax exemption. In Hatke v. Parke County Assessor, taxpayers...more

In updated COVID-19 FAQ, Indiana Department of Local Government Finance clarifies application of interest to late property tax...

On April 24th, the Indiana Department of Local Government Finance updated its FAQ covering topics related to “COVID-19 & Executive Orders,” as those orders relate to property tax assessments, collections and payments....more

Environmental monitoring services and cooling towers not subject to Indiana sales tax

On December 26, 2018, the Indiana Department of Revenue, in Letter of Findings No. 04-20171229, sustained Manufacturer’s protest against the assessments of sales tax against environmental monitoring services and cooling...more

Starting in 2019 Indiana General Assembly imposes Heavy Equipment Rental Excise Tax in lieu of Personal Property Tax

The Indiana property tax filing season is upon us, with Form 136 exemption applications for the January 1, 2018 assessment date due by April 1st for taxpayers wishing to claim exemptions for real and personal property. ...more

2018 Indiana Property Tax Exemption Applications Due Soon; Preserving Historical Buildings An Exempt Charitable Purpose

The Indiana property tax filing season is upon us, with Form 136 exemption applications for the January 1, 2018 assessment date due by April 1st for taxpayers wishing to claim exemptions for real and personal property. ...more

Purchases of Truck Leasing Company not exempt from Indiana Sales and Use Tax under Public Transportation Exemption

In Schilli Leasing, Inc. v. Indiana Dep’t of State Rev., Cause No. 49T10-1306-TA-00054 (Aug. 31, 2017), the Indiana Tax Court denied the public transportation exemption from sales and use tax for purchases of a truck leasing...more

Indiana Tax Court deep freezes sales tax exemptions for Warehouse Operator’s purchases of equipment and electricity

In Merchandise Warehouse Co., Inc. v. Indiana Department of State Revenue (Jan. 11, 2017), the Indiana Tax Court rejected a Taxpayer’s request for a sales tax exemption for certain freezer equipment and the electricity used...more

1/19/2017  /  Sales Tax , State Taxes , Tax Exemptions

Online Travel Company Did Not Owe Indiana Sales And Innkeeper’s Taxes For Facilitating Rental Of Hotel Rooms

In Orbitz LLC v. Indiana Department of State Revenue (Dec. 20, 206), the Indiana Tax Court characterized the key issue as “whether the Department erred in issuing sales and innkeeper’s tax assessments against Orbitz based on...more

Indiana Tax Court Declines To Dismiss Property Tax Appeal Where Trust Failed To Timely File Administrative Record

On December 30, 2016, in Lake County Trust Co., Trust No. 6 (Flowers for Heaven, Inc.) v. St. Joseph County Assessor, the Indiana Tax Court allowed a property tax appeal to move forward on the merits, even though the Trust...more

Indiana Revenue Forecast & Road Funding – Two Information Briefs from the Indiana Fiscal Policy Institute

The Indiana Fiscal Policy Institute this month released two informational briefs on topics that will be tackled by the Indiana General Assembly in its upcoming legislative session, where the legislature will craft a new...more

12/28/2016  /  Income Taxes , Local Taxes , SALT , State Taxes

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

Repair Service or Manufacturing? Tax Court finds that grinding and calibrating work rolls used by Mills was manufacturing...

Indiana allows an exemption from sales and use tax for items directly used or consumed in the direct production of tangible personal property. The Indiana Tax Court last month concluded that a Taxpayer’s grinding and...more

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