IMPORTANT: Indiana law provides every property owner with a right to appeal their assessed value. It should be noted that, when deciding to file an appeal, a taxpayer should be aware that the assessed value can go up, go down or possibly stay the same.
Assessment Appeal Process
The Boone County Assessor’s Office mailed the 2023 Form 11’s on April 28th. The deadline to file an appeal is June 15th, 2023. Appeals can be emailed to: [email protected]
If a property owner chooses to file an assessment appeal, please select the Form 130 from the on-line forms portion of the Assessor’s page. A property owner has 45 days from the date of the “Form 11 Notice of Assessment” to file an appeal. The deadline will be printed at the bottom of your Form 11 notice. It will also be listed on this site and displayed in our office.
Before filing your appeal with the County Assessor, we ask that you review your Property Record Card to ensure that all features of the property have been reported correctly. These features include square footage, number of bathrooms, any out buildings on the property, finished or unfinished basements, etc. If there are any discrepancies on the Property Record Card they can be handled with a “Correction of error”.
If an appeal is necessary, you should file it with the Boone County Assessor’s office either by e-mail, mail or in person, including any evidence you would like to provide to support your appeal request. The office will process all appeals that come in as they are delivered to the office, however the Assessor will not likely start reviewing the appeals until after the filing deadline. The Assessor will contact you via e-mail or phone for the preliminary hearing to discuss the findings. If the taxpayer and assessor do not come to an agreement on a property value after the preliminary hearing, your appeal will move forward to our Property Tax Assessment Board of Appeals (PTABOA). Our PTABOA meetings are held on Wednesdays and you will receive a notice of hearing in the mail for the time your appeal is scheduled with the board. Once the board has heard your appeal, the taxpayer will be sent a “Form 115” informing the owner of the board’s decision. If the taxpayer does not agree with the PTABOA’s decision, they may appeal to the Indiana Board of Tax Review (IBTR) by filing a Form 131 Petition for Review of Assessment before the Indiana Board of Tax Review”. When filing your Form 131 with the IBTR, you must also file a copy of it with the Boone County Assessor. After being heard by the IBTR and a decision has been rendered, the taxpayer may seek review by the Indiana Tax Court. Details on how to appeal to the Tax Court can be obtained by contacting the Indiana Board of Tax Review.
If any individual other than the owner or a family member files or represents the owner on appeal, they must have a signed Power of Attorney from the owner.