Welcome to the Indiana Board of Tax Review
The Indiana Board of Tax Review ("IBTR") is the state agency charged with deciding property tax assessment appeals. The IBTR addresses appeals contesting real and personal property assessments. It also addresses appeals concerning property tax exemptions, deductions, and credits. The IBTR, however, lacks jurisdiction to address appeals where taxpayers contest only their tax bill and not their property's assessment.
New Procedural Rule Effective June 14, 2020
52 IAC 4 Procedures for Appeals before the Indiana Board of Tax Review became effective June 14, 2020. Click here to view the rule.
Procedures for Hearings in Excess of One Day
The Indiana Board of Tax Review adopted procedures for hearings in excess of one day. Nonrule Policy Document 2018-01 was published in the Indiana Register on December 5, 2018.
Direct Appeal to the IBTR
Appeals filed under Ind. Code § 6-1.1-15-1.1
Maximum Time Elapses - If more than 180 days have passed since the date the notice of appeal was filed, and the county property tax assessment board of appeals ("PTABOA") has not issued a determination, a taxpayer may appeal to the Indiana Board of Tax Review (“IBTR”). Ind. Code § 6-1.1-15-1.2(k).
Agreed Waiver - The taxpayer and the county or township official may enter into an agreement to waive a determination by the PTABOA and appeal directly to the IBTR. Ind. Code § 6-1.1-15-2.5.
Exemption application - If the PTABOA fails to act on an exemption application within 180 days after the owner files the application, the owner may petition the IBTR to approve or disapprove the exemption application. Ind. Code § 6-1.1-11-7(d).
Appeal of $50 Penalty
A taxpayer who has been assessed a $50 penalty pursuant to Ind. Code § 6-1.1-15-1.2(l), may appeal the assessment of the penalty to the Indiana Board of Tax Review ("IBTR") or directly to the tax court. To appeal the penalty to the IBTR, the taxpayer should follow the procedures for obtaining a review by the IBTR outlined in Ind. Code § 6-1.1-15-3(d) and file a Form 131 petition.