Indiana Property Tax Appeals: Form 130, 131 & June 15

How Indiana Assessment Appeals Work

Indiana appeals start with Form 130, a petition to the county Property Tax Assessment Board of Appeals (PTABOA). You file one form for each parcel with the assessing official. After the PTABOA, you can take the case to the Indiana Board of Tax Review (IBTR) with Form 131, and after that to the Indiana Tax Court. Indiana DLGF, Appeal Process Fact Sheet

The Department of Local Government Finance fact sheet is dated September 2018, so treat it as the baseline and confirm current details with your county assessor, especially after recent legislative changes.

The Deadline: June 15, With Two Versions

For assessments after December 31, 2018, the Form 130 deadline is:

• June 15 of the assessment year, if the Form 11 notice of assessment was mailed before May 1, or
• June 15 of the year the tax bill is mailed, if the notice came on or after May 1,

whichever comes first. Indiana DLGF, Appeal Process Fact Sheet

The Department of Local Government Finance posts each county's Form 11 mail date and appeal deadline. The 2026 table shows June 15, 2026 for Allen County, and June 15, 2027 for the Lake County townships that mailed no Form 11 this year. Indiana DLGF, Form 11 information Our county guides show June 15, 2027 as the next date to plan around, and the countdown above the county list tracks it. See the deadlines page for the full table.

What Happens After You File

1. Preliminary informal meeting with the assessing official.
2. PTABOA hearing within 180 days of filing.
3. Form 131 to the IBTR within 45 days of the notice of final determination, or after 180 days if there is no decision.
4. Indiana Tax Court after the IBTR.

Indiana DLGF, Appeal Process Fact Sheet

The IBTR also lists circumstances where an owner can go to it directly: more than 180 days have passed without a PTABOA determination, the parties agree to waive the PTABOA step, or an exemption application was not acted on within 180 days. Indiana Board of Tax Review

Burden of Proof and Other Points That Help

• The assessor carries the burden of proof if the assessment rose more than 5% over the previous assessment date.
• No appraisal is required to appeal.
• Pending an appeal, the owner may pay based on the prior year's assessment.
• A $50 penalty is possible if you do not show up for the hearing.
• A relative may represent you at the PTABOA, but not at the IBTR.
• A refund of taxes paid on a reduced assessment is requested with Form 17T to the county auditor.

What Evidence Works

• Recent sales of comparable homes, adjusted for size, age and condition.
• Photos and repair estimates for condition problems.
• Errors on the property record card, such as wrong square footage or features.
• A recent appraisal, if you have one.

Where Grove Hopper Fits

Grove Hopper is a research tool. We look at your property, flag whether it looks over-assessed and prepare your appeal documents. You review, sign and file them yourself with your county. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.

Pick your county below for its assessor, PTABOA and next date.