If you believe your Indiana property is over-assessed, you have the right to appeal. This guide walks you through the entire process for 2026, from checking your assessment to filing Form 130 and presenting your case.
Step 1: Check Your Assessment Notice
When you receive your assessment notice (typically March-April), review it carefully. Key items to verify:
- Property description — Is the square footage, bedroom count, lot size, and year built correct?
- Assessed value — Does the total assessed value (land + improvements) seem reasonable?
- Property class — Is your property classified correctly (residential, commercial, agricultural, industrial)?
You can also check your assessment online using AribaTax's Property Lookup, which covers all 92 Indiana counties.
Step 2: Determine If You Have a Case
Not every property is over-assessed. To have a strong appeal, you need evidence that your assessed value exceeds your property's market value in use. The strongest evidence includes:
- Comparable sales — Recent sales of similar properties in your area at prices below your assessed value
- Property condition issues — Damage, deferred maintenance, or functional obsolescence not reflected in the assessment
- Assessment errors — Incorrect property data in the assessor's records
AribaTax analyzes comparable sales data for every parcel in Indiana. Our AI Valuation product can estimate your property's market value and identify if there's a significant gap between your assessment and comparable sales.
Step 3: File Form 130
Form 130 (Petition to the County Property Tax Assessment Board of Appeals) is the official appeal form. Key details:
Filing Deadline
You must file within 45 days of receiving your assessment notice or by June 15 of the assessment year, whichever is later.
Where to File
File with the county assessor's office in the county where your property is located. Each county has its own PTABOA (Property Tax Assessment Board of Appeals).
What to Include
- Completed Form 130
- Your reason for the appeal (market value, property condition, assessment errors)
- Supporting evidence (comparable sales, photos, appraisals)
Our Tax Appeal Automation product generates complete Form 130 petitions with comparable sales evidence for any property in Indiana.
Step 4: Prepare Your Evidence
The burden of proof is on you to demonstrate that your assessment is incorrect. The best evidence:
Comparable Sales Analysis
Find 3-5 properties similar to yours that sold recently at prices suggesting your property is over-assessed. Good comparables are:
- Same property type (residential to residential)
- Similar size (within 20% of your square footage)
- Similar age and condition
- In the same neighborhood or comparable area
- Sold within the last 12-18 months
Adjustments
Comparable sales rarely match your property exactly. You'll need to adjust for differences. For example, if a comparable has an extra bedroom, you'd adjust the sale price downward to estimate what it would have sold for without that bedroom.
Photos
If your property has condition issues, document them with photos. Cracked foundation, water damage, outdated systems, and deferred maintenance can all support a lower assessment.
Step 5: Attend the PTABOA Hearing
After filing, you'll be scheduled for a hearing before the PTABOA. Tips for the hearing:
- Be prepared — Bring organized copies of all evidence
- Be professional — Present facts, not emotions
- Know the standard — You're arguing market value in use
- Address the assessor's evidence — The assessor will present their own comparables; be ready to explain why yours are better
In many cases, the PTABOA will resolve the appeal based on written evidence without requiring your presence. Our Tax Appeal product prepares evidence packages designed for this outcome.
Step 6: If You Disagree with the PTABOA Decision
If the PTABOA rules against you, you can appeal to the Indiana Board of Tax Review (IBTR). This is a state-level administrative body that conducts a fresh review of the evidence.
Beyond the IBTR, you can further appeal to the Indiana Tax Court.
Common Mistakes to Avoid
- Missing the deadline — Form 130 must be filed on time. Mark your calendar.
- Comparing to asking prices — Only closed sales count as evidence. Listing prices are irrelevant.
- Ignoring the standard — Indiana uses market value in use. Arguing that your taxes are "too high" or that you "can't afford" the assessment isn't relevant.
- Poor comparables — Using sales from a different neighborhood or property type weakens your case.
County-Specific Resources
Appeal procedures and PTABOA schedules vary by county. Here are some of the most-searched counties:
- Marion County — Indianapolis-area appeals
- Hamilton County — Carmel, Fishers, Noblesville appeals
- Lake County — Gary, Hammond, Crown Point appeals
- Allen County — Fort Wayne appeals
- St. Joseph County — South Bend appeals
Browse all 92 counties for property-specific assessment data.
Let AribaTax Handle Your Appeal
Our Tax Appeal Automation product identifies over-assessed properties, builds evidence-backed cases with comparable sales analysis, generates complete Form 130 petitions, and tracks the entire process through resolution.
We work on a contingency basis — you only pay if your appeal succeeds and your taxes go down.