Form 130, Taxpayer's Notice to Initiate an Appeal Instructions
This form contains 74 fields organized into 17 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Administrative Information | ||
| Petition Number (Assigned by Local Office) | Text |
This field is for the petition number assigned by the local office. You do not need to fill this out; it will be completed by the local office.
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| Appeal Deadlines | ||
| Taxpayer has right to appeal assessment. A taxpayer may file an appeal based on the mailing dates of the notice of assessment: Deadline: June 15 if notice of the real property assessment is mailed before May 1 of the assessment year. Deadline: June 15 of the year taxes are due, if notice of the real property assessment is mailed on or after May 1 of the assessment year. Deadline: For assessments of personal property, forty-five (45) days after the date on which the notice is mailed._Row_1 | Text |
Information about the taxpayer's right to appeal the assessment, including deadlines based on the mailing dates of the notice of assessment.
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| Appeal Information | ||
| JANUARY 1, 20 | Text |
Enter the year for which you are appealing the property assessment, starting with January 1.
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| Appeal Procedures | ||
| Taxpayer files a property tax appeal with assessing official. The taxpayer must use the Form prescribed by the DLGF (Form 130) for each parcel being appealed. Filing of the appeal: 1) initiates a review; and 2) requires the assessing official to schedule a preliminary informal meeting with the taxpayer._Row_1 | Text |
Details about filing a property tax appeal with the assessing official, including the requirement to use Form 130 and the initiation of a review and preliminary informal meeting.
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| Assessing official must hold the preliminary informal meeting with the taxpayer to resolve as many issues as possible. The assessing official must forward results of the preliminary meeting to Auditor and PTABOA1 using Form 134._Row_1 | Text |
Information about the preliminary informal meeting that the assessing official must hold with the taxpayer to resolve issues, and the requirement to forward results using Form 134.
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| Assessing official must hold the preliminary informal meeting with the taxpayer to resolve as many issues as possible. The assessing official must forward results of the preliminary meeting to Auditor and PTABOA1 using Form 134._Row_1 | Text |
Information about the preliminary informal meeting that the assessing official must hold with the taxpayer to resolve issues, and the requirement to forward results using Form 134.
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| If the PTABOA does not hold a timely hearing within 180 days of filing of appeal, taxpayer may appeal to IBTR.2_Row_1 | Text |
Details about the taxpayer's right to appeal to the IBTR if the PTABOA does not hold a timely hearing within 180 days of filing the appeal.
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| If no agreement is reached or PTABOA does not receive Form 134, PTABOA must hold hearing within 180 days of filing of appeal. PTABOA must give taxpayer and official at least thirty (30) days notice of the hearing date.* * Taxpayer may request continuance at least ten (10) days before hearing. PTABOA must reschedule the hearing upon receipt. Taxpayer may request action without his presence or withdraw a petition at least 10 days before the hearing. A PENALTY OF $50 may be assessed against the taxpayer or representative for an unexcused failure to appear at the hearing. Taxpayer may request that the PTABOA determine an appeal without a hearing in writing at least twenty (20) days before the hearing._Row_1 | Text |
Information about the PTABOA hearing, including notice requirements, the possibility of requesting a continuance, and penalties for unexcused failure to appear.
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| During the PTABOA hearing, taxpayer may present his/her evidence for disagreement. The assessing official must present the basis for the assessment decision and refute the taxpayer’s evidence. No appraisal is required by taxpayer.3 | Text |
Details about the PTABOA hearing, including the presentation of evidence by the taxpayer and the assessing official, and the fact that no appraisal is required by the taxpayer.
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| Taxpayer initiates an appeal with IBTR Taxpayer may appeal PTABOA's action to IBTR with respect to: (1) assessment of taxpayer's real or personal property; (2) exemption of taxpayer's real or personal property; (3) property tax deductions; or (4) property tax credits. The taxpayer must file the Form 131 with the IBTR within forty-five (45) days when PTABOA's order is given to parties and must mail a copy of the petition to the other party - i.e. the assessing official. No appraisal is required by taxpayer.3_Row_1 | Text |
Information about initiating an appeal with the IBTR, including the types of appeals, the requirement to file Form 131, and the need to mail a copy of the petition to the assessing official.
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| IBTR holds hearing within nine (9) months after appeal petition is filed (unless general reassessment year). IBTR must issue decision within ninety (90) days after hearing (unless extension ordered or general reassessment year). Party may request a rehearing within fifteen (15) days of IBTR final determination. May appeal to Tax Court._Row_1 | Text |
Details about the IBTR hearing, including timelines for holding the hearing and issuing a decision, and the possibility of requesting a rehearing or appealing to the Tax Court.
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| Taxpayer initiates appeal with Tax Court A taxpayer must file a petition with the Indiana Tax Court within forty-five (45) days of IBTR final determination or at any time after the maximum time elapses for the IBTR to make a final determination. May appeal Tax Court determination to Supreme Court._Row_1 | Text |
Information about initiating an appeal with the Tax Court, including the timeline for filing a petition and the possibility of appealing the Tax Court's determination to the Supreme Court.
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| Authorized Representative Information | ||
| Name of authorized representative (if different from owner | Text |
Enter the name of the authorized representative if it is different from the property owner.
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| Mailing address of authorized representative (number and street, city, state, and ZIP code) | Text |
Enter the mailing address of the authorized representative, including number and street, city, state, and ZIP code.
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| E-mail address of authorized representative (if available) | Text |
Enter the email address of the authorized representative, if available.
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| Correction of Error | ||
| SECTION III: CORRECTION OF ERROR PER IC 6-1.1-15-1.1(a) and (b)_Row_1 | Text |
Provide details for the correction of error as per IC 6-1.1-15-1.1(a) and (b).
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| The requested change in value is justified because the following error was made | Text |
Provide the reason why you believe the requested change in value is justified, such as an error in the assessment.
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| The assessment was against the wrong person | CheckBox |
Check this box if the assessment was against the wrong person.
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| The approval, denial, or omission of a deduction, credit, exemption, abatement, or tax cap | CheckBox |
Check this box if there was an approval, denial, or omission of a deduction, credit, exemption, abatement, or tax cap.
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| A clerical, mathematical, or typographical mistake | CheckBox |
Check this box if there was a clerical, mathematical, or typographical mistake.
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| The description of the property | CheckBox |
Check this box if there was an error in the description of the property.
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| The legality or constitutionality of a property tax or assessment | CheckBox |
Check this box if there is a question about the legality or constitutionality of a property tax or assessment.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_1 | Text |
Provide specific reasons why you believe an error was made, such as the total assessed value being greater than the sum of the land value and the improvement value. Avoid general conclusions.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_2 | Text |
Provide specific reasons why you believe an error was made, such as the total assessed value being greater than the sum of the land value and the improvement value. Avoid general conclusions.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_3 | Text |
Provide specific reasons why you believe an error was made, such as the total assessed value being greater than the sum of the land value and the improvement value. Avoid general conclusions.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_4 | Text |
Provide specific reasons why you believe an error was made, such as the total assessed value being greater than the sum of the land value and the improvement value. Avoid general conclusions.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_5 | Text |
Provide specific reasons why you believe an error was made, such as the total assessed value being greater than the sum of the land value and the improvement value. Avoid general conclusions.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_6 | Text |
Provide specific reasons why you believe an error was made, such as the total assessed value being greater than the sum of the land value and the improvement value. Avoid general conclusions.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_7 | Text |
Provide specific reasons why you believe an error was made, such as the total assessed value being greater than the sum of the land value and the improvement value. Avoid general conclusions.
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| Current Assessment | ||
| Land_The property described in Section I is currently assessed at | Text |
Enter the current assessed value of the land as described in Section I.
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| Improvements_The property described in Section I is currently assessed at | Text |
Enter the current assessed value of the improvements as described in Section I.
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| Personal Property_The property described in Section I is currently assessed at | Text |
Enter the current assessed value of the personal property as described in Section I.
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| Land_The property described in Section I is currently assessed at | Text |
Enter the current assessed value of the land as described in Section I.
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| Improvements_The property described in Section I is currently assessed at | Text |
Enter the current assessed value of the improvements as described in Section I.
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| Total_The property described in Section I is currently assessed at | Text |
Enter the total current assessed value of the property as described in Section I.
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| Evidence and Justification | ||
| List attached evidence or give reasons for requested change:_Row_1 | Text |
List any attached evidence or provide reasons for the requested change in assessment.
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| List attached evidence or give reasons for requested change:_Row_2 | Text |
List any attached evidence or provide reasons for the requested change in assessment.
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| List attached evidence or give reasons for requested change:_Row_3 | Text |
List any attached evidence or provide reasons for the requested change in assessment.
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| List attached evidence or give reasons for requested change:_Row_4 | Text |
List any attached evidence or provide reasons for the requested change in assessment.
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| Owner Information | ||
| Name of property owner | Text |
Enter the name of the property owner.
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| Telephone number of property owner | Text |
Enter the telephone number of the property owner.
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| Mailing address of property owner (number and street, city, state, and ZIP code) | Text |
Enter the mailing address of the property owner, including number, street, city, state, and ZIP code.
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| E-mail address of property owner (if available) | Text |
Enter the email address of the property owner, if available.
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| E-mail address of property owner (if available) | Text |
Enter the email address of the property owner, if available.
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| Petitioner Information | ||
| Signature of petitioner, taxpayer, or duly authorized officer | Text |
Provide the signature of the petitioner, taxpayer, or duly authorized officer.
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| Date of signature (month, day, year) | Text |
Enter the date of the signature in the format of month, day, and year.
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| Printed or typed name of petitioner, taxpayer, or duly authorized officer | Text |
Enter the printed or typed name of the petitioner, taxpayer, or duly authorized officer.
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| Property Information | ||
| County | Text |
Enter the name of the county where the property is located.
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| Township | Text |
Enter the name of the township where the property is located.
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| Parcel or key number (for real property only) | Text |
Enter the parcel or key number for the real property being appealed.
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| Address of property being appealed (number and street, city, state, and ZIP code) | Text |
Enter the full address of the property being appealed, including number, street, city, state, and ZIP code.
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| Legal description on Form 11 or property record card (for real property), or business name (for personal property) | Text |
Enter the legal description of the property as it appears on Form 11 or the property record card for real property, or the business name for personal property.
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| Property Type | ||
| Real | CheckBox |
Check this box if the appeal concerns real property.
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| Personal | CheckBox |
Check this box if the appeal concerns personal property.
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| Proposed Assessment | ||
| Land_The petitioner contends that the property should be assessed at | Text |
Enter the value at which you believe the land should be assessed.
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| Improvements_The petitioner contends that the property should be assessed at | Text |
Enter the value at which you believe the improvements should be assessed.
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| Personal Property_The petitioner contends that the property should be assessed at | Text |
Enter the value at which you believe the personal property should be assessed.
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| Land_The petitioner contends that the property should be assessed at | Text |
Enter the value at which you believe the land should be assessed.
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| Improvements_The petitioner contends that the property should be assessed at | Text |
Enter the value at which you believe the improvements should be assessed.
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| Total_The petitioner contends that the property should be assessed at | Text |
Enter the total value at which you believe the property should be assessed.
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| Reason for Appeal | ||
| SECTION II: REASON FOR APPEAL OF CURRENT YEAR’S ASSESSMENT_Row_1 | Text |
Provide the reason for appealing the current year's assessment.
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| Reasons for Appeal | ||
| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_8 | Text |
Provide specific reasons why you believe an error was made in the property assessment. Avoid general conclusions and give detailed examples, such as discrepancies between the total assessed value and the sum of land and improvement values.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_9 | Text |
Provide specific reasons why you believe an error was made in the property assessment. Avoid general conclusions and give detailed examples, such as discrepancies between the total assessed value and the sum of land and improvement values.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_10 | Text |
Provide specific reasons why you believe an error was made in the property assessment. Avoid general conclusions and give detailed examples, such as discrepancies between the total assessed value and the sum of land and improvement values.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_11 | Text |
Provide specific reasons why you believe an error was made in the property assessment. Avoid general conclusions and give detailed examples, such as discrepancies between the total assessed value and the sum of land and improvement values.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_12 | Text |
Provide specific reasons why you believe an error was made in the property assessment. Avoid general conclusions and give detailed examples, such as discrepancies between the total assessed value and the sum of land and improvement values.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_13 | Text |
Provide specific reasons why you believe an error was made in the property assessment. Avoid general conclusions and give detailed examples, such as discrepancies between the total assessed value and the sum of land and improvement values.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_14 | Text |
Provide specific reasons why you believe an error was made in the property assessment. Avoid general conclusions and give detailed examples, such as discrepancies between the total assessed value and the sum of land and improvement values.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_15 | Text |
Provide specific reasons why you believe an error was made in the property assessment. Avoid general conclusions and give detailed examples, such as discrepancies between the total assessed value and the sum of land and improvement values.
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| Representative Information | ||
| Name of authorized representative (if different from owner) | Text |
Enter the name of the authorized representative if different from the property owner.
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| Mailing address of authorized representative (number and street, city, state, and ZIP code) | Text |
Enter the mailing address of the authorized representative, including number, street, city, state, and ZIP code.
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| Signature | ||
| Signature of petitioner, taxpayer, or duly authorized officer | Text |
Provide the signature of the petitioner, taxpayer, or duly authorized officer.
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| Date of signature (month, day, year) | Text |
Enter the date of the signature in the format month, day, year.
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| Printed or typed name of petitioner, taxpayer, or duly authorized officer | Text |
Enter the printed or typed name of the petitioner, taxpayer, or duly authorized officer.
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