How to appeal your property tax assessment in Indiana
In Indiana, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.
Checked against official sources: Oct 21, 2026
Can I still appeal?
Closed for 2026 — opens in spring 2027
Closed for 2026 in counties that mailed Form 11 notices before May 1 (the deadline was June 15, 2026). The next window opens when 2027 notices arrive in spring 2027, with a deadline of June 15, 2027; if your county mailed its 2026 notice on or after May 1, your 2026 appeal is also due June 15, 2027.
Indiana homeowners pay a median of $1,614 a year in property tax, an effective rate of 0.74%, the 30th highest of the 51 states we cover.
File Form 130 with the assessor by June 15 of the assessment year if the Form 11 notice was mailed before May 1. If the notice was mailed on or after May 1 (or none was sent), the deadline is June 15 of the next year, when the tax bill is mailed. The exact deadline is printed on your Form 11. Example: Monroe County mailed 2026 Form 11 notices on April 28, 2026, and the deadline to appeal the 2026 value was June 15, 2026. Separately, certain errors (assessment against the wrong person, a math or clerical mistake, a wrong description of the property, a missed deduction or credit) can be raised on page 2 of Form 130 up to three years after the taxes were first due.
The assessor mails a Notice of Assessment (Form 11) showing your land and building values and the appeal deadline. In recent years counties have mailed it in late April (for example Boone and Monroe counties mailed their 2026 notices on April 28, 2026). If no Form 11 is sent, your tax bill serves as the notice.
Missed the deadline? What you can do now
- Check your notice: is your homestead exemption on it and was the 1% homestead tax cap applied? If an exemption is missing, ask the office that sets your value. Exemptions have their own deadlines.
- Set a reminder for April 2027, when the next notice usually arrives. Then check the value and the deadline right away. Add to my calendar
Find your Indiana county
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
How much could you save?
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
How to appeal in Indiana, step by step
Understand your assessment
The county assessor values homes in most of Indiana. A few townships still have their own elected township assessor (for example some townships in Lake, St. Joseph, Porter and Wayne counties); there, that township assessor sets the value. Appeals go to the county Property Tax Assessment Board of Appeals (PTABOA). Homes are assessed at 100% of 'true tax value', which Indiana defines as market value-in-use, as of January 1 each year. Taxes are paid the following year (the 2026 assessment is for taxes paid in 2027). Values are updated every year using recent sales (annual 'trending'). In addition, assessors physically re-inspect about 25% of parcels each year, so every property is reviewed over a four-year cycle; a new cycle started in 2026.
Check the record and talk to the assessor
Built in. After you file Form 130, the assessor must hold a 'preliminary informal meeting' with you, where you both exchange the evidence you rely on. Many appeals end there with an agreed value. If you do not agree, the appeal goes to the PTABOA. You can also call the assessor before filing to check your property record card.
Gather your evidence
What works in Indiana:
- Your own recent purchase price
- Sales of comparable homes near the assessment date
- An appraisal by a licensed appraiser, tied to the January 1 assessment date
- Corrections to your property record card
- Photos and repair estimates showing defects or damage
More detail
- Your own recent purchase price (an arm's-length sale) or a recent purchase offer
- Sales of comparable homes near the assessment date, with an explanation of how they compare (size, age, condition, location)
- An appraisal by a licensed appraiser, tied to the January 1 assessment date (helpful but not required)
- Corrections to your property record card (square footage, finished basement, garage, condition)
- Photos and repair estimates showing defects or damage
File your appeal 130 131 HC10 43708
First level: County Property Tax Assessment Board of Appeals (PTABOA). File Form 130 (Taxpayer's Notice to Initiate an Appeal) with your county assessor, or with the township assessor if your township has one. Use one form per parcel. Give the value you think is right and your reasons; evidence is not required at filing but must be shared at the informal meeting. Many counties accept Form 130 by mail, in person or by e-mail (Boone County, for example, takes e-mailed appeals). If the informal meeting does not settle it, the PTABOA must hold a hearing within 180 days of your filing and give you at least 30 days' notice. You can ask for a decision without a hearing (in writing, at least 20 days before) and the county assessor may charge a $50 penalty if you skip the hearing without notice. The PTABOA mails its decision on Form 115. Your value can go up, down or stay the same. Cost: No fee.
Prove your case at the hearing
Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.
More detail
Usually the current assessment is presumed correct and you must prove a different value. But if your assessment rose more than 5% over the prior year's, the burden shifts: the assessor must prove the value is correct, unless the increase came from new construction, renovations, zoning or use changes not counted the year before. If the burden has shifted and neither side proves a value, the prior year's assessment is used. Evidence must be objectively verifiable and market-based; you do not need an appraisal.
If you lose: Indiana Board of Tax Review (IBTR)
45 days after the PTABOA gives notice of its decision (Form 115). If the PTABOA has not decided within 180 days of your Form 130 filing, you may go directly to the IBTR. File Form 131 online through the IBTR's POPLAR portal (which notifies the assessor automatically) or by mail to the IBTR, 100 N. Senate Ave., Room N-1026, Indianapolis, IN 46204, and mail a copy to the county assessor. Attach your Form 130 and the Form 115 decision. One petition per parcel and year. No filing fee is listed on the form or in the IBTR's guides. Hearings are by phone or in person, usually before an administrative law judge; homeowners can use small-claims procedures. Bring labeled exhibits and send them to the IBTR and the assessor so they arrive 5 days before the hearing; evidence from the PTABOA hearing is not carried over. The IBTR must hold the hearing within a year and decide within 90 days after it (it can extend that to 180 days). Its decision can be appealed to the Indiana Tax Court within 45 days.
After you win
The corrected value is used for that year's tax bill. If you already paid more than the tax on the final value, the county refunds or credits the difference. The reduction applies to the assessment year you appealed; the assessor sets a new value each January 1, and you can appeal again in a later year.
Official forms
130 Taxpayer's Notice to Initiate an Appeal (State Form 53958)
131 Petition for Review of Assessment before the Indiana Board of Tax Review (State Form 42936)
HC10 Claim for Homestead Property Tax Standard / Supplemental Deduction (State Form 5473)
43708 Application for Senior Citizen Property Tax Benefits (Over 65 Credit and Over 65 Circuit Breaker Credit)
Rules that are different in Indiana
- You must start at the local level with Form 130; you cannot file first with the IBTR (except after 180 days with no PTABOA decision, or by written agreement to skip the PTABOA).
- One Form 130 per parcel. Certain errors (wrong owner, math or clerical mistakes, a wrong property description, a missed deduction or credit) can be raised on page 2 of Form 130 for up to three years.
- If your assessment rose more than 5% from last year, the assessor has the burden of proving it (IC 6-1.1-15-20).
- While an appeal is pending you may pay taxes based on the prior year's assessed value without penalty.
- Homestead taxes are capped at 1% of gross assessed value (2% for other residential property), so lowering the value may not change your bill if you are already at the cap.
- A paid tax representative must be certified by the DLGF and hold your signed power of attorney; a relative may represent you before the PTABOA but not before the IBTR.
- Evidence used at the PTABOA is not automatically part of the IBTR record; submit it again at the IBTR hearing.
Is your home assessed higher than similar homes?
Indiana allows a uniformity and equality claim, but the IBTR and Tax Court expect a professionally prepared assessment ratio study based on a statistically reliable sample of actual sales; simply pointing to lower assessments of neighboring homes is not enough. Most homeowners do better proving market value-in-use with sales or an appraisal. This works only in limited cases. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistExemptions that lower your bill without an appeal
An exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Homestead standard and supplemental deductions
For your principal residence. The standard deduction is being phased down ($40,000 for the 2026 assessment, $30,000 for 2027, zero from 2030), while the supplemental deduction grows (46% of the remaining value for taxes paid in 2027, rising to 66.7% by 2031). A supplemental homestead credit of 10% of the tax, up to $300, applied automatically on 2026 bills. File Form HC10 with the county auditor by January 15 of the year taxes are due; you file once unless ownership or use changes.
Over 65 credit and Over 65 circuit breaker credit
The old over-65 deduction has been replaced by a $150 credit for owners 65 or older with adjusted gross income up to $60,000 (single) or $70,000 (joint), counted two years before the tax year. The circuit breaker credit limits the yearly increase in a qualifying senior's homestead tax to 2%; it has its own income limits, adjusted each year. Apply to the county auditor by January 15 of the year taxes are due.
Do you need a lawyer or a tax consultant?
You can represent yourself, and a relative can represent you before the PTABOA (but not the IBTR). Anyone else who represents you for pay must be a DLGF-certified tax representative with a signed power of attorney; attorneys may also represent you. Rules on contingency fees were not checked.
Free property tax appeal letter
Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
The 2026 deadline in Indiana has passed. We set this letter to the 2027 tax year: send it after your 2027 notice arrives.
RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Indiana property tax appeal FAQ
What is the deadline to appeal property taxes in Indiana?
File Form 130 with the assessor by June 15 of the assessment year if the Form 11 notice was mailed before May 1. If the notice was mailed on or after May 1 (or none was sent), the deadline is June 15 of the next year, when the tax bill is mailed. The exact deadline is printed on your Form 11. Example: Monroe County mailed 2026 Form 11 notices on April 28, 2026, and the deadline to appeal the 2026 value was June 15, 2026. Separately, certain errors (assessment against the wrong person, a math or clerical mistake, a wrong description of the property, a missed deduction or credit) can be raised on page 2 of Form 130 up to three years after the taxes were first due.
Where do I file a property tax appeal in Indiana?
First level of appeal in Indiana: County Property Tax Assessment Board of Appeals (PTABOA). File Form 130 (Taxpayer's Notice to Initiate an Appeal) with your county assessor, or with the township assessor if your township has one. Use one form per parcel. Give the value you think is right and your reasons; evidence is not required at filing but must be shared at the informal meeting. Many counties accept Form 130 by mail, in person or by e-mail (Boone County, for example, takes e-mailed appeals). If the informal meeting does not settle it, the PTABOA must hold a hearing within 180 days of your filing and give you at least 30 days' notice. You can ask for a decision without a hearing (in writing, at least 20 days before) and the county assessor may charge a $50 penalty if you skip the hearing without notice. The PTABOA mails its decision on Form 115. Your value can go up, down or stay the same.
How much does it cost to appeal in Indiana?
No fee.
Can I talk to the assessor before filing?
Built in. After you file Form 130, the assessor must hold a 'preliminary informal meeting' with you, where you both exchange the evidence you rely on. Many appeals end there with an agreed value. If you do not agree, the appeal goes to the PTABOA. You can also call the assessor before filing to check your property record card.
What if the board turns me down?
Next level: Indiana Board of Tax Review (IBTR). 45 days after the PTABOA gives notice of its decision (Form 115). If the PTABOA has not decided within 180 days of your Form 130 filing, you may go directly to the IBTR. File Form 131 online through the IBTR's POPLAR portal (which notifies the assessor automatically) or by mail to the IBTR, 100 N. Senate Ave., Room N-1026, Indianapolis, IN 46204, and mail a copy to the county assessor. Attach your Form 130 and the Form 115 decision. One petition per parcel and year. No filing fee is listed on the form or in the IBTR's guides. Hearings are by phone or in person, usually before an administrative law judge; homeowners can use small-claims procedures. Bring labeled exhibits and send them to the IBTR and the assessor so they arrive 5 days before the hearing; evidence from the PTABOA hearing is not carried over. The IBTR must hold the hearing within a year and decide within 90 days after it (it can extend that to 180 days). Its decision can be appealed to the Indiana Tax Court within 45 days.
What happens if I win?
The corrected value is used for that year's tax bill. If you already paid more than the tax on the final value, the county refunds or credits the difference. The reduction applies to the assessment year you appealed; the assessor sets a new value each January 1, and you can appeal again in a later year.
Sources
Checked Oct 21, 2026 against official Indiana sources. Local deadlines and fees can differ; confirm with your assessor or board.
- DLGF - Appeals Property Tax (process overview, Form 130)
- DLGF - Form 130, Taxpayer's Notice to Initiate an Appeal (State Form 53958, R9 4-26)
- DLGF - Property Tax Assessment Appeals Fact Sheet (November 2025)
- DLGF - 2026 Assessment Calendar memo (Feb. 18, 2026)
- DLGF - Statewide Cyclical Reassessment
- IBTR - Appeal Process Overview (updated 9-2026)
- IBTR - Taxpayer's Guide to Filing a Petition (rev. 9/8/26)
- IBTR - Jensen v. St. Joseph County Assessor, 71-026-24-1-5-00165-25 (burden shift, uniformity claims)
- DLGF - Indiana Property Tax Benefits (State Form 51781)
- DLGF - Property Tax Caps / Circuit Breaker Credits Fact Sheet (November 2025)
- Monroe County Assessor - 2026 Form 11 mailing and appeal deadline
- Boone County Assessor - Appeal Process
- Tax rate and median tax: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax divided by the median home value.