Indiana Property Tax Appeal Guide
Indiana assesses property at its true tax (market) value as of January 1, with circuit breaker caps limiting bills as a percentage of gross assessed value.
100%
Statutory percentage
June 15 (or 45 days from assessment notice)
Verified July 2026 — confirm on your notice
Ind. Code § 6-1.1-15 (assessment review and appeals)
Governing state code
How to File in Indiana
Review the Form 11 Notice of Assessment from the county or township assessor.
File Form 130 (Taxpayer's Notice to Initiate an Appeal) by June 15.
Request a preliminary informal conference with the assessor.
Present comparable sales or an appraisal to the county Property Tax Assessment Board of Appeals (PTABOA).
Appeal to the Indiana Board of Tax Review and then Tax Court if unresolved.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Indiana?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in Indiana
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Indiana taxes the full market value, so the taxable amount drops by the same amount. At a typical effective rate of ~1.5%, that is about $750 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Indiana appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation · Incorrect classification · Denial of deduction/exemption
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Indiana county assessor before filing — it is the fastest saving most people miss.
- Homestead Deduction 60% up to $45,000
- Owner-occupied primary residence
- Supplemental Homestead 35% of next $600,000
- Homestead property
- Over-65 Deduction Up to $14,000
- Age 65+, income and value limits
- Disabled Veteran Up to $24,960
- Service-connected disability
Who hears a Indiana appeal
Your appeal is decided by County Assessor / Indiana Board of Tax Review — the value itself is set by the County Assessor / Township Assessor, which is who you are disagreeing with.
- 1
PTABOA hearing
- 2
Indiana Board of Tax Review
- 3
Tax Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Indiana statutes
The sections a Indiana appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- IC 6-1.1-4-1
- Assessment of Real Property
- IC 6-1.1-15-1
- PTABOA Appeals
- IC 6-1.1-12-1
- Mortgage Deduction
- IC 6-1.1-12-37
- Homestead Deduction
- IC 6-1.1-12-9
- Over-65 Deduction
Official Indiana resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Indiana property tax appeal questions
- When is the deadline to appeal property taxes in Indiana?
- June 15 (or 45 days from assessment notice). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Indiana?
- County Assessor / Indiana Board of Tax Review hears it. The full path is: PTABOA hearing, then Indiana Board of Tax Review, then Tax Court.
- What is the assessment ratio in Indiana?
- 100% of true tax value. That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Indiana?
- Indiana recognises these grounds: Overvaluation, Incorrect classification, Denial of deduction/exemption. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Indiana offer?
- Homestead Deduction — 60% up to $45,000, for owner-occupied primary residence; Supplemental Homestead — 35% of next $600,000, for homestead property; Over-65 Deduction — Up to $14,000, for age 65+, income and value limits; Disabled Veteran — Up to $24,960, for service-connected disability. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Indiana?
- About 0.76% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Indiana Tax Estimator
$0 / yr
Based on 100% ratio & avg. millage. Estimate only.
Generate your Indiana appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.