Appeal a Property Tax Assessment in Marion County
You have the right to appeal the assessed value of your property if you feel it is unfair or incorrect.
You can file two types of appeals: an objective appeal or a subjective appeal. The appeal you file depends on the type of error you believe occurred.
The assessor’s office handles appeals, and the auditor’s office issues any refunds. Send questions about the appeals process to the assessor, and questions about a refund to the auditor.
File an Appeal Online, in Person, or by Mail
You may submit your appeal online, in person at any assessor’s office location, or mail it to:
Marion County Assessor
200 E. Washington Street, Suite 1360
Indianapolis, IN 46204-3319
If sending by mail, please include a second copy of your appeal and a self-addressed stamped envelope in your package, so they can send you a receipt of your filing.
The Property Assessment Appeals Process
What to Expect When You File an Appeal
The assessor’s office processes property assessment appeals in the order they are received. To appeal a property assessment online, use one of the following services:
- Objective Appeal Form: File an objective appeal if your assessment includes statistical or processing errors.
- Subjective Appeal Form: File a subjective appeal for opinion-based errors. Examples include the property condition, market adjustments or trending factors.
Below you will find the steps in the standard appeals process.
Step 1: Preliminary conference
An individual from the assessor’s office will contact you to set up a meeting or phone call to discuss your case. To prepare for this meeting, you should gather any evidence, such as pictures, appraisals, and sales of neighboring properties, that shows why the assessment should be lowered.
If you reach an agreement with the assessor’s office employee, a stipulation agreement will be signed. The agreement will be sent to the Property Tax Assessment Board of Appeals (PTABOA) to be signed and approved.
Step 2: Hearing
If you are unable to come to an agreement during your meeting or phone call, the assessor’s office will schedule a hearing with the hearing examiner for your case. You can reschedule your hearing up to 10 days before the scheduled date.
The hearing takes place in a more formal setting. You will present your case in front of a hearing officer and an employee from the assessor’s office will present their case. The hearing officer makes a recommendation about your assessment to the PTABOA, which will decide your case. You will receive a determination with the PTABOA’s decision.
Step 3: Indiana Board of Tax Review
If you disagree with the determination of the PTABOA, you may appeal to the Indiana Board of Tax Review (IBTR). This must be done within 45 days of receiving the PTABOA’s determination.
The IBTR must hold a hearing within nine months of receiving your appeal. It must issue a decision within 90 days of the hearing.
Step 4: Indiana Tax Court
If you disagree with the decision of the IBTR, you may file a petition with the Indiana Tax Courts. You must file the petition within 45 days of receiving the IBTR’s decision.
You may also file a petition with the Indiana Tax Court if you do not receive a decision from the IBTR within 90 days of your hearing.
Step 5: Indiana Supreme Court
If you disagree with the decision of the tax court, you may file an appeal with the Indiana Supreme Court. The supreme court will decide whether to hear your case.