Procedures for Appeals before the Indiana Board of Tax Review (52 IAC 4)
Rulemaking Docket
The proposed rulemaking amends 52 IAC 4 Procedures for Appeals before the Indiana Board of Tax Review
Rule Description: The proposed rules will amend 52 IAC 4 et seq. These amendments will 1) facilitate electronic filings via the agency’s public portal hosted on Access Indiana, 2) clarify various existing definitions and procedural timelines, and 3) establish a code of judicial conduct for the agency’s administrative law judges.
Proposed Rule and Other Notices:
Comments: The Indiana Board of Tax Review is committed to transparency and public participation in the rulemaking process, thus there are several ways to submit your comments.
- Electronically: Comments on rules can be submitted to TimSchultz@ibtr.in.gov.
- By mail: You can send written comments by mail to: Indiana Board of Tax Review, 100 North Senate Avenue, Room N1026, Indianapolis, Indiana 46204.
- At the public hearing: Individuals may attend the May 1st, 2025 public hearing in person (see Public Hearing Notice for time and location details), or attend virtually via the portal below.
All comments submitted during the comment period will be considered and become part of the public record. The comment period for the proposed rule will close at midnight on the date of the final public hearing.
Public hearing webcast link: