Appeals

 Procedure for Appeal of Assessment

A taxpayer may appeal an assessment by filing a Form 130 with the township assessor, or the county assessor if the township is not served by a township assessor. An appeal of the current year's assessment may have two different filing deadlines which are based on when the Form 11 Notice of Assessment is mailed.

  • If the Form 11 is mailed before May 1 of the assessment year, the filing deadline is June 15 of that year.
  • If the Form 11 is mailed after April 30 of the assessment year, the filing deadline is June 15 in the year that the tax statements are mailed (IC 6-1.1-15-1.0).
  1. To Appeal the assessment, you must file a Form 130 with the County Assessor's Office for each parcel being appealed. 
  2. The Form 130 must be Hand Delivered or Mailed (Must be Postmarked on or before June 15th to be considered on time) to the County Assessor. Request a manual postmark by presenting your mail piece at the US Postal Service retail counter and specifically request a 'manual (local) postmark'.  This aligns the postmark with the date the US Postal Service took possession.  Email will NOT be accepted. 
  3. Please DO NOT place appeals in the Treasurer's Office tax payment box as it will be considered undelivered and untimely filed.  
  4. When filing the Form 130 with the Assessor, please include any additional information to support the value you are requesting.  
  5. The appeal of an assessment requires evidence relevant to the true tax value of the taxpayer's parcel as of the assessment date.
  6. Be sure to include the year for which you are filing the appeal.

All Form 130's must be signed by the petitioner or authorized representative. A power of attorney must be attached if an authorized representative is signing the appeal form and appearing before the PTABOA.

If you have questions regarding who can sign as an authorized representative, please see 52 IAC 2-2-4 or contact our office for more information.

Procedure for Appeal of Assessment Determination of the PTABOA

To appeal or petition the assessment determination of the PTABOA, the following must be submitted to the Indiana Board of Tax Review (IBTR):

1.  File a FORM 131 with IBTR to appeal an assessment determination by the PTABOA, within 45 days after notification of the PTABOA determination (Form 115).

2. File a Form 132 with IBTR to appeal an exemption determination from the PTABOA, within 45 days after notification of the PTABOA.

3.  Hand deliver or Mail a Form 131 or 132 with all required documents to:

                 Indiana Board of Tax Review
                 100 N. Senate Avenue, Room N-102
                 Indianapolis, IN 46204

4. The taxpayer must also Mail or Hand deliver a copy of the petition to the county assessor.

                 Kosciusko County Assessor
                 Attn:  Gail Chapman
                 100 W Center Street, Room 209
                 Warsaw, IN 46580

All Form 131's and 132's must be signed by the petitioner or authorized representative. A power of attorney must be attached if an authorized representative is signing the appeal form and appearing before the IBTR.

 

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