Lake County IN Property Tax: Form 130 Appeals & Deadlines (2026)

Lake County property owners appeal an assessment by filing a Form 130 – Taxpayer's Notice to Initiate an Appeal with the County Assessor, not later than June 15 of the assessment year if your Form 11 assessment notice was mailed before May 1 — the deadline nearly all Lake County homeowners fall under, per Indiana's Department of Local Government Finance. File by mail, in person, or by email to the Assessor's Office at Building A, 2nd Floor, 2293 N. Main Street, Crown Point, IN 46307 (219-755-3100). Filing triggers an informal meeting first, then, if unresolved, a hearing before the county's Property Tax Assessment Board of Appeals (PTABOA) within 180 days — and Indiana law does not require an appraisal to appeal; comparable sales, purchase offers, or photos of condition issues all count as evidence. Separately, Indiana's homestead, over-65, and blind/disabled property tax credits require their own application with the County Auditor by January 15 each year for anyone newly eligible.

How assessments work in Lake County

The Lake County Assessor's Office (Building A, 2nd Floor, 2293 N. Main Street, Crown Point, IN 46307 · 219-755-3100) values real property annually based on sales from the prior year — for 2025 Pay 2026 property taxes, the assessed value as of January 1, 2025 was set using sales from 2024, per the Indiana Department of Local Government Finance's own guidance. The assessed value is meant to reflect "the price that would induce the owner to sell the property and a price at which the buyer would agree to purchase the property," based on the property's current use.

In an appeal, your last assessed value is presumed correct until you rebut it with evidence — but that presumption flips: if your assessment increased by more than 5% over the prior year, the burden of proof shifts to the county or township assessor to justify the increase, unless it was driven by substantial renovations, new improvements, or a zoning/use change not considered in the prior year's assessment.

Whether you should appeal

If your Form 11 notice shows an assessed value that doesn't hold up against what comparable homes near you actually sold for around the January 1 valuation date, that gap is your basis for a Form 130 appeal. Acceptable evidence includes a sale of the subject property itself, sales of comparable properties, purchase offers, a licensed appraisal, and — for income property — capitalized income and expense data.

While your appeal is pending, Indiana law lets you pay taxes based on your prior year's assessed value without penalty rather than the new, disputed amount. For example, if your property jumped from a $100,000 to a $200,000 assessment and you've filed a timely Form 130, you may continue paying based on $100,000 until the appeal is resolved — but if you don't pay at least that amount by the installment due date, you're considered delinquent and penalties apply on that shortfall.

Step-by-step how to file

1. Confirm your deadline. File Form 130 (State Form 53958) not later than June 15 of the assessment year if your Form 11 was mailed before May 1, or by June 15 of the year your tax bill is mailed if the notice went out on or after May 1. File a separate petition for each parcel.

2. Submit to the County Assessor. Mail, email, or deliver in person to Building A, 2nd Floor, 2293 N. Main Street, Crown Point.

3. Attend the informal preliminary meeting. Indiana Code § 6-1.1-15-1.2 requires the assessing official to schedule one; you and the assessor exchange the evidence each side is relying on.

4. Wait for a PTABOA hearing if unresolved. The Property Tax Assessment Board of Appeals — a 3- or 5-member panel of people "knowledgeable in the valuation of property," appointed by the county commissioners and council — must hold a hearing not later than 180 days after you filed, with at least 30 days' written notice of the date, time, and place.

5. Show up, or request a continuance/withdrawal on time. A continuance request needs good cause and must be filed at least 10 days before the hearing; the same 10-day window applies if you want to withdraw. Miss the hearing without a timely continuance, withdrawal, or request for the PTABOA to act without a hearing, and the county assessor may impose a $50 penalty (itself appealable).

6. Still disagree after PTABOA rules? File a Petition for Review of Assessment (Form 131) with the Indiana Board of Tax Review (IBTR). From there, further review is available through the Indiana Tax Court and, ultimately, the Indiana Supreme Court.

What happens after

If the PTABOA fails to issue a determination within 180 days of your filing, you can go straight to the IBTR without waiting further. No tax representative is required at any stage before the PTABOA — you can represent yourself, or a relative can represent you (though not before the IBTR).

Deductions and credits

Indiana calls its relief programs "deductions" (which reduce assessed value) and "credits" (which reduce the tax bill directly); most require an application with the Lake County Auditor by January 15 of the year taxes are first due and payable.

Over 65 Credit. Converted from the old Over 65 Deduction starting with 2025 Pay 2026 tax bills under Senate Enrolled Act 1-2025. Worth up to $150 on the bill. You must be at least 65 by December 31 of the preceding year, have owned or been buying the home for at least a year, and your federal adjusted gross income for the year two years before the credit year can't exceed $60,000 (single) or $70,000 (joint/shared ownership). Unlike the old deduction, there's no residency-length requirement and no cap on the property's assessed value.

Blind/Disabled Credit. Worth up to $125, with no income limit — but you must provide documentation verifying blind or disabled status when filing.

Homestead Standard and Supplemental Deductions. The supplemental deduction is scheduled to keep rising through 2031, reaching 66.7% of a homestead's remaining assessed value once the standard deduction is applied. Qualifying homesteads also receive a new Supplemental Homestead Credit worth 10% of the tax liability, up to $300, applied automatically to 2026 bills for anyone already receiving the homestead deduction.

If you're newly eligible, bought a home, or had a change in eligibility, you must file the appropriate application with the Auditor by January 15; homeowners already receiving a deduction do not need to reapply for the new credit versions.

When are property taxes due?

Indiana property taxes are billed in two installments: May 11, 2026 and November 10, 2026. Pay within 30 days of a missed due date and the penalty is 5% of the unpaid tax; miss it by more than 30 days and the penalty rises to 10%.

Contacts

• Lake County Assessor's Office: Building A, 2nd Floor, 2293 N. Main Street, Crown Point, IN 46307 · 219-755-3100
• Lake County Auditor (deductions/credits): 2293 N. Main Street, Crown Point, IN 46307 · 219-755-3000 · auditor.lakecountyin.gov
• Indiana Board of Tax Review: in.gov/ibtr