Pharmacy has prescription for defeating higher Indiana property tax...
The Indiana Tax Court affirmed the Indiana Board of Tax Review’s final determinations of a pharmacy’s real property tax values for the March 1, 2007 and 2008 assessment dates. In Shelby County...
View ArticleSale Price for Commercial Office Building Supports Indiana Property Tax...
In TPI of Montgomery County, LLC v. Montgomery County Assessor (Aug. 26, 2013), TPI argued that the 2009 and 2010 assessed values ($810,700) of its commercial office building should be reduced to its...
View ArticleIndiana Supreme Court declines to hear appeal of Tax Court’s decision...
On Friday, October 4, 2013, the Indiana Supreme Court by unanimous vote issued an order denying the Hamilton County Assessor’s petition for review in Hamilton County Assessor v. Allisonville Road...
View ArticleIndiana Assessor defended her property tax valuation of woodland as excess...
In Kildsig v. Warrick County Assessor (October 8, 2013), the Owner challenged the March 1, 2009 assessment of his property, which included 12.648 acres of land, his residence, two pole barns, a lake,...
View ArticleChopping Block – Roundup of Indiana Board of Tax Review property tax rulings...
Values of office buildings reduced based on sale price; Assessor failed to show buyer was “atypically motivated.” Fort Wayne Portfolio Corporation (“Fort Wayne”) purchased two office buildings on four...
View ArticleIndiana Board of Tax Review denies property tax exemption for residential...
In Living Word of God Ministries v. Allen County Assessor, Pet. No. 02-074-11-2-8-00002 (October 8, 2013) (March 1, 2011 assessment), a Church claimed that properties which it acquired, cleaned up and...
View ArticleIndiana Property Tax – Commercial space leased to University exempt; ATV park...
In a pair of decisions issued last month, the Indiana Board of Tax Review granted a property tax exemption for space leased by Purdue University, but it denied a request to exempt an “ATV park.” Off...
View ArticleProceed With Caution, Part XII (Indiana Board of Tax Review property tax...
Non-existent barn’s assessment eliminated; proof of settlement discussions rejected. Popejoy v. Cass County Assessor, Pet. No. 09-017-10-1-1-00013 (December 5, 2013) (March 1, 2010 assessment date)...
View ArticleProceed with Caution, Part XIII (March 2014): Legislature expands Indiana’s...
The Indiana General Assembly last week passed legislation amending the burden of proof statute in property tax appeals. The statute, Ind. Code § 6-1.1-15-17.2, assigns the burden of proof to the...
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Indiana property tax exemptions: Church permitted to file letter in lieu of...
Though rented in part for camping and farming, conservation group’s 300+ acres were 100% exempt from property tax. Church properly used letter of notification (and not official application) to claim...
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A Deluge of Dismissals: Indiana Tax Court dismisses 11 property tax exemption...
Taxpayers’ 11 appeals were dismissed when they failed to exhaust administrative remedies. When it rains, it pours. On January 20, the Indiana Tax Court issued eleven rulings dismissing property tax...
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Tax Court rejects Indiana Board’s “Throwing Darts” to Conclude to a...
The Indiana Tax Court reversed the property tax assessments of a shopping center, where the Indiana Board of Tax Review’s concluded values were based upon a capitalization rate unsupported by the...
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Don’t Get Overtaxed: A Guide to Colorado Property Taxes and Appeals
Benjamin Franklin’s famous statement — “in this world nothing can be said to be certain, except death and taxes” — remains true to this day. But while the need to pay taxes is unavoidable, the amount...
View ArticleEvidence of Construction Costs and Comparable Assessments Insufficient to...
In Guthrie v. Clark County Assessor (August 13, 2019), Taxpayer challenged the 2018 assessment of her home, pole barn and other improvements before the Indiana Board of Tax Review. She argued that the...
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