AssessCheck

Indiana Property Tax Deadlines

Indiana’s calendar repeats every year — the state’s trending system has no off-year, so the same sequence of notice, 45-day window, and installment dates applies annually to every owner. The one variable is which kind of notice you receive: a Form 11 starts a clean 45-day count, while owners who only receive the bill get a bill-anchored window instead.

Annual adjustment: the cycle with no off-year

Indiana does not reassess every few years: since 2002 the county assessor applies ANNUAL ADJUSTMENT — or 'trending' — using each year's sales data to move area values toward market, alongside mass-appraisal characteristics (age, grade, condition). The DLGF reviews each county's assessment-to-sales ratio study before certifying the values. The standard is market value in use. The values certified for one assessment date become the bill for the following year, paid in arrears.

Anchor: the annual adjustment cycle (assessment date March 1; taxes paid in arrears the following year) · Basis: rule tied to an event

Form 11, or the bill itself

Notice of the assessed value arrives one of two ways: a Form 11 notice of assessment from the county assessor, or — where no Form 11 is issued — the tax bill itself (the TS-1 comparison statement), which serves as the notice of assessment. The 45-day appeal clock runs from the notice's date in either case.

Anchor: the county's notice of assessment (Form 11) or, where none is issued, the tax bill · Basis: rule tied to an event

Form 130: the 45-day window and the burden shift

An appeal is initiated with Form 130 — the DLGF-prescribed form, filed with the local assessor — within 45 DAYS of the notice-of-assessment date (or, when no Form 11 was mailed, by the later of May 10 of the tax-bill year or 45 days after the bill's date). The state's own FAQ adds the June 15 framing from the DLGF guide: contact the local assessor by June 15 of the year a Form 11 is received, or June 15 of the following year when none was. No appraisal is required; comparable sales, listings, offers, or the property's own sale are acceptable evidence. Where the assessment rose MORE THAN 5% over the prior year, the burden of proof shifts to the county or township assessor. An informal meeting with the assessor comes first; unresolved appeals go to the PTABOA, which must hold a hearing within 180 days and decide within 120 days of the hearing (a $50 penalty can attach for missing the appearance procedures).

Anchor: the date of the notice of assessment (Form 11 or the tax bill) · Basis: rule tied to an event

Form 131 and the Indiana Board of Tax Review

A taxpayer dissatisfied with the PTABOA's decision — or whose PTABOA never held its hearing within 180 days or never determined within 120 days of the hearing — may appeal to the Indiana Board of Tax Review on Form 131. From the Board, review continues to the Indiana Tax Court and then the Indiana Supreme Court.

Anchor: the PTABOA's determination (or its failure to decide within the statutory deadlines) · Basis: rule tied to an event

The caps and the May 10 / November 10 installments

Indiana caps the BILL, not a value: property taxes may not exceed 1 PERCENT of gross assessed value for homesteads, 2 PERCENT for other residential and agricultural land, and 3 PERCENT for all other property. After deductions, credits, and the rate, any excess over the cap is removed by a cap credit — computed separately for each property class on the parcel — and referendum-approved building projects and school operating funds sit OUTSIDE the caps. Eligible senior citizens get a further credit holding their taxes to 2 percent above the prior year. The caps do not change the local rate; budgets set rates. Taxes are paid in two installments, May 10 and November 10 (moved to the next business day on a weekend or holiday).

Anchor: the tax bill's calculation against gross assessed value · Basis: rule tied to an event

The shape of a year (illustrative)

Illustrative sequence for the assessment year 2027 (taxes payable in 2028). Your own dates run from your notice or bill.

  1. March 1, 2027: the assessment date — value as of this day, after the year’s trending.
  2. Spring 2027: Form 11 notices are mailed where individual notice is required (including any increase over 5%). Owners without a Form 11 receive no separate value notice.
  3. Within 45 days of the notice (or the bill-anchored window): Form 130 filed with the local assessor — the appeal process starts.
  4. June 15, 2027: the DLGF guide’s June 15 framing — contact the assessor by this date in the year of the Form 11.
  5. Within 180 days of filing: the PTABOA holds its hearing, then determines within 120 days of the hearing — any lapse opens the Form 131 route.
  6. May 10, 2028: the first installment of the bill computed on the certified assessment — the circuit breaker caps the result.
  7. November 10, 2028: the second installment (moved to the next business day on a weekend or holiday).

What this tells you: the appeal runs in the same season the bill is computed, not after it — by the time the May 10 installment arrives, the PTABOA’s process is underway but the 45-day filing window is long gone. Filing on time preserves your rights for both installments.

What it does not tell you: your county’s exact Form 11 mailing date (counties vary within the spring window), or whether your bill will actually hit the cap — the caps arithmetic runs on your own bill.

Where the processes are explained

Sources