Today the County Property Tax Assessment Board of Appeals listened to Amos Bauman, Diana Kruse, Ronald Guingrich, Michael Olson, Dewald Property Tax Services, and several others. I will be going before the Board on August 2, 2007. I decided to listen in on the hearings to update myself on any new information. There was one testimony, by Olson that was very informative, it appears that property in that area is flooded which would impact their selling price. The selling price would impact the assessment value determined by the assessor's office. An appraiser helped the Olson family out in this case and Olson's petition was granted to lower his property to $75,000.
However, an appraiser is not mandatory for appealing your assessment, only evidence that a buyer would not purchase your home based on assessed value, and now Mr. Olson's home can be used as an comparable tp prove that point, if homes are having similiar problems in that area. Appraisers are given more weight at the hearing because they work hand and hand with the real estate market and are generally known by one another. They speak the language more so than a lot of attorneys. In addition, the appraiser is doing what the assessors are required to do in the first place. This saves the assessors time and money from not having to hire a more qualified staff in the assessors' office.
Of course, I had to talk to the folks who were challenging their assessment, and to ask them to send letters to the Department of Local Government Finance. This action alone was enough to offend some folks, and one member of the board decided to accuse me of trying to take her picture after a brief recess. It was a cellphone that had the female in uproar, or it was just my mere challenging presence in the room. But, it does not say anything about a person has to be liked to attend a public hearing, or did I miss that somewhere in the course on how to conduct yourself when in the presence of those who view you as a wild hair up their rear end?
Here is some of the information that I am aware of when filing an appeal on property assessment.
The County Property Tax Assessment Board of Appeals (PTABOA)is a body of folks who listen to appeals about your property assessment. An objective appeal is the form 133. A more subjective appeal is covered under 130 or the form provided by the assessor office, I prefer form 130, but they are hard to find. In filing any of these appeals time is of the essence.
CORRECTION OF ERRORS (Form 133) - If an objective discrepancy exists that requires correction, this form is filed with the County Auditor. If an error is discovered you can go back three years for a refund. You will need to file Form 17T for the refund and will be required to show proof of payment of the tax bills from the prior years.
APPEAL OF PROPERTY TAX ASSESSMENT (Form 130 or the
form provided by your assessor) - If you can not get the assessor to informally correct your property assessment you can file an appeal to the PTABOA . Within 45 days on the tax bill (
not the date that you received the tax bill in the mail )from the Township Assessor, a form(or Form 130) must be filed with the Township Assessor and the County Assessor demanding an appeal. Remember to keep a copy of the request for an appeal.
A hearing with be held before the of PTABOA or Small Claims Court. The Small Claims Court is new this year. You will be required to present evidence and or witnesses to prove the assessment was incorrect. You will be required to provide the county assessor office copies of your evidence and witnesses. On the day of your hearing, you will be required to provide at least eight copies of the information that you will presence to the PTABOA. That's correct eight copies, one for each member of the Board.
The members are Kim Klerner, Dave Meyers, Stacey O'Day, Judy Macon, Ben GiaQuinta, John Thistlethwaite, and John Roger. Several of these folks work in the County Assessor office.
PETITION TO THE INDIANA BOARD OF TAX REVIEW (Form 131) - A determination will be sent to the taxpayer and the Township Assessor by the Property Tax Assessment Board of Appeals. Either party may request a review by the Indiana Board of Tax Review by filing a Form 131 with the County Assessor within 30 days of receipt of the determination.
PETITION TO THE STATE TAX COURT - Once the Indiana Board of Tax Review gives notice of its determination, the petitioner may seek a review by the Tax Court by petitioning the court with 45 days of the determination. A copy of the appeal should be filed with the Attorney General and the County Assessor in the county in which the property is located.
Hopefully, I can upload some of the testimonies from the hearing later.
