AssessCheck

The Indiana Form 130 Appeal and the 5% Burden Shift

An Indiana appeal is initiated with Form 130 — the Taxpayer’s Notice to Initiate an Appeal — a form the DLGF prescribes statewide, filed with the local (county or township) assessor within 45 days of the notice date. What makes Indiana’s process distinctive is not the form but a burden-of-proof rule no other state on this site has: if the assessment rose more than 5% over the prior year, the county has to prove the value — not you.

The process, step by step

  1. File Form 130 with the local assessor within 45 days of the notice-of-assessment date (or the bill-based window — see the annual adjustment page). No fee is mentioned in the state’s materials.
  2. The informal meeting. The process is designed to start with a meeting with the assessor — many appeals end here, with a corrected characteristic or an agreed value.
  3. The PTABOA hearing. Unresolved appeals go to the county Property Tax Assessment Board of Appeals (PTABOA), which must hold a hearing within 180 days and issue its determination within 120 days of the hearing. A $50 penalty can attach for missing the appearance, continuance, or withdrawal procedures.
  4. Form 131 — the Indiana Board of Tax Review. If you are dissatisfied with the PTABOA’s decision — or if the board never held its hearing within 180 days or never determined within 120 days of the hearing — you may appeal to the Indiana Board of Tax Review (IBTR) on Form 131. From the Board, review continues to the Indiana Tax Court and then the Indiana Supreme Court.

Note the middle of that list: Indiana turns the board’s own missed deadlines into your right to move up immediately. A PTABOA that lets the calendar lapse does not stall your appeal — it accelerates it.

What counts as evidence (an appraisal is not required)

The state’s own appeal FAQ lists the acceptable evidence, and the list is broader than most owners expect:

What this tells you: the evidence gate in Indiana is unusually low. An owner with their own closing statement and three neighborhood sales has a complete evidentiary package under the state’s own list; no expert is required by law.

What it does not tell you: how much weight each kind of evidence carries at a PTABOA hearing (boards differ), and how the evidence interacts with the burden — if the county carries the burden after a 5%+ increase, your evidence answers theirs rather than carrying your case alone.

Worked example (illustrative)

Illustrative scenario with made-up figures — not your property.

  1. Inputs: assessment rose from $240,000 to $262,000 (+9.2%) after the annual adjustment; Form 11 dated April 10, 2027.
  2. Step — the shift: +9.2% exceeds 5%, so at the PTABOA the county must prove the $262,000. Your preparation focuses on their evidence, not on proving a number yourself.
  3. Step — your file: your own purchase 18 months ago at $250,000, plus two comparable sales at $248,000 and $255,000 — complete under the state’s evidence list, no appraisal needed.
  4. Step — the clock: appeal filed by May 25, 2027 (45 days). The PTABOA must hear within 180 days and decide within 120 days of the hearing; any lapse opens the Form 131 route.

What this page does not cover

The PTABOA’s local hearing rules, business personal property appeals (which use a different track), and judicial practice at the Indiana Tax Court are outside this page. The state FAQ cited below is the authority for the process, evidence, and burden rules.

Sources