Should a property owner disagree with their assessment, they are entitled to an appeal. All appeals should begin with the Township Assessor of the township in which the property is located. A review of the property record card is important to ensure that all the features of the property have been reported correctly. These include square footage, number of plumbing fixtures, finished or unfinished attics or basements, etc. Any discrepancy of these objective portions of the assessment may be handled at that time. If, however, there are subjective aspects of assessment that need to be appealed, a Form 130 should be filed with County Assessor for further review.
Corrections of Errors: (Form 133)
If an objective discrepancy exists that require correction, this form is filed with the County Auditor. If the error encompasses multiple years, this form may be used to correct up to (3) years. Once the correction is made, you may file a Form 17T to apply for a refund of property tax, if one is due.
Petition to the Property Tax Assessment Board of Appeals (PTABOA) (FORM 130)
To appeal an assessment notice, the taxpayer must file a Form 130 with the County Assessor within 45 days of the receipt of the Form 11 (tax notice) from the Township Assessor, or May 10th of that year. If the form is filed by May 10th, the petition will be reviewed for that calendar year.
Petition to the State Board of Tax Commissioners (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 State Board of Tax Commissioners by filing a Form 131 within 30 days of receipt of the determination.
Petition to the State Tax Court
Once the State Board of Tax Commissioners gives notice of its determination; the petitioner may seek a review by the Tax Court by petitioning the court within 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.
Not-for-Profit Tax Exemptions
Indiana Code 6-1.1-10-16 describes the use and/or purpose necessary to become tax exempt, organizations such as charitable, educational, religious, may be eligible for tax exemption. An exemption must be filed or it will be deemed waived. Exemptions must be filed on or before May 15th with the County Assessor.
To apply, a Form 136 and Form 9284 must be filed along with copies of:
- Articles of Incorporation
- Financial Statements for the previous (3) years*
- Balance sheets
- Summary of income and expenditures
- Exemption letter and other relevant documents from the IRS.
* If the church objects to releasing financial information, the church may write a letter to the PTABOA stating its objections.
The La Porte County Property Tax Assessment Board of Appeals (PTABOA) will, after careful consideration, approve or deny the application and notify the applicant by mail. A denial can be appealed to the State Board of Tax Commissioners within thirty days of the denial notice.
Exemptions are scheduled on a four year cycle (I. C. 6-1.1-11-3.5). The next cycle begins 2000. An exemption granted after that would only be effective until the next cycle 2004. Churches only have to file once and do not have to renew each cycle
Churches and some religious properties are generally exempt from property tax in Indiana.
I.C.6-1.1-10-16 (a) provides: “All or part of a building is exempt from property taxation if it is owned, occupied, and used by a person for education, literacy, scientific, religious, or charitable purposes.”
Church property may qualify under IRS and Indiana income tax guidelines for exemption and not qualify under property tax guidelines for exemption. Information on income tax for Not-For-Profit Organizations is contained in Information Bulletin #17 and form IT-35A from the Department of Revenue.
Indiana Inheritance Tax Return Form (IH-6)
The La Porte County Inheritance Tax Division’s main function is to determine the inheritance tax liability of each heir or beneficiary in a decedent’s estate. The County Assessor, by statue, is appointed as inheritance tax appraiser in each resident state.