State Tax Appeal

Indiana State Tax Appeal

Protest to the Department of State Revenue (state-administered taxes) or Property-Tax Appeal (Form 130 → PTABOA → Indiana Board of Tax Review → Indiana Tax Court)

IMPORTANT — READ FIRST: Two Separate Tracks; Indiana Does Have a Tax Court

Unlike most states, Indiana has a specialized Indiana Tax Court with exclusive
jurisdiction over original tax appeals (Ind. Code art. 33-26), and a separate
Indiana Board of Tax Review (IBTR) for property-tax cases. There is no single
"tax tribunal" that hears everything — the path depends on the type of tax:

• Taxes administered by the Indiana Department of State Revenue (DOR) (adjusted
  gross income tax, sales and use tax, withholding, and other listed taxes) are
  contested by filing a written protest with the DOR after a notice of proposed
  assessment (or refund denial). The DOR issues a Letter of Findings; a taxpayer
  who still disagrees appeals to the Indiana Tax Court. Use PART A. (Ind. Code
  §§ 6-8.1-5-1, 6-8.1-9-1; art. 33-26.)

• Locally assessed property tax is appealed by filing Form 130 with the local
  assessing official, heard by the county Property Tax Assessment Board of Appeals
  (PTABOA), then reviewed by the Indiana Board of Tax Review (Form 131), with
  judicial review in the Indiana Tax Court. Use PART B. (Ind. Code
  §§ 6-1.1-15-1.1, 6-1.1-15-3, 6-1.1-15-5.)

Deadlines are jurisdictional. For a DOR proposed assessment (or refund denial), the
written protest must be filed within 60 days of the date the notice is mailed — a
statutory deadline that cannot be extended (Ind. Code § 6-8.1-5-1(d)); the appeal
to the Indiana Tax Court must be filed within 90 days of the Letter of Findings (or
of the DOR's denial of a timely rehearing request) (§ 6-8.1-5-1(h)). In the property
track, the Form 130 appeal is due by the later of June 15 or 45 days after the Form 11
notice, the IBTR petition within 45 days of the PTABOA determination, and the tax
court petition within 45 days of the IBTR determination (§§ 6-1.1-15-1.1, -3, -5).

No automatic collection stay. Filing a protest or appeal does not, by itself, stay
collection; the DOR issues a demand for payment if the protest is unsuccessful
(§ 6-8.1-5-1(j)). On appeal, however, the Indiana Tax Court may enjoin the collection
of a listed tax (Ind. Code §§ 6-8.1-5-1(i)(3), 33-26-6-2). A notice of proposed
assessment is prima facie evidence that the tax is valid, and the burden of proof
is on the taxpayer (§ 6-8.1-5-1(c)).

PROCEDURAL ROADMAP (deadlines are strict — measure from the notice)

PART A — WRITTEN PROTEST TO THE DEPARTMENT OF STATE REVENUE (STATE-ADMINISTERED TAXES)

BEFORE THE INDIANA DEPARTMENT OF STATE REVENUE — LEGAL DIVISION

A-1. Nature of the Protest

Taxpayer [TAXPAYER LEGAL NAME] protests the Notice of [Proposed Assessment /
Refund Denial] dated [DATE OF NOTICE] issued by the Indiana Department of State
Revenue under Ind. Code § 6-8.1-5-1 (refund: § 6-8.1-9-1). This protest is filed
within sixty (60) days of the date the notice was mailed. Taxpayer:

• ☐ requests an administrative hearing on this protest; or
• ☐ requests that the protest be decided on the written record without a hearing.

A-2. Parties and Representative

A-3. The Determination Being Contested

A-4. Statement of Facts

[State the operative facts in numbered paragraphs: the return(s) as filed, the audit or
review, and the specific adjustments giving rise to the proposed assessment or refund
denial. Attach supporting documents as exhibits. Remember the notice is prima facie
valid and the burden of proving it wrong is on the Taxpayer (§ 6-8.1-5-1(c)).]

1. [____]
2. [____]
3. [____]

A-5. Grounds for the Protest

Taxpayer contests each adjustment and any related penalty and interest on the
following grounds:

1. [Ground 1] — [e.g., the receipts are exempt or not subject to Indiana sales/use
   tax under Ind. Code § [____]; the manufacturing/R&D exemption applies].

2. [Ground 2] — [e.g., income was improperly sourced/apportioned to Indiana; a
   deduction or credit was wrongly disallowed].

3. [Ground 3] — [e.g., penalty should be waived for reasonable cause under Ind.
   Code § 6-8.1-10-2.1(d); interest was miscomputed].

A-6. Relief Requested

Taxpayer requests that the Department cancel or reduce the proposed assessment (or
allow the refund), abate the related penalty and interest, and issue a Letter of
Findings sustaining this protest.

A-7. Signature

Dated: [__/__/____]

Signature: _______________________________

[NAME], ☐ Attorney for Taxpayer (Indiana Bar No. [____]) ☐ Taxpayer / Officer
[FIRM / ADDRESS / PHONE / EMAIL]

I affirm under the penalties for perjury that the statements of fact in this protest are
true and correct to the best of my knowledge and belief.

Signature: _______________________________ Date: [__/__/____]

PART B — PROPERTY TAX APPEAL (FORM 130 → PTABOA → INDIANA BOARD OF TAX REVIEW → TAX COURT)

BEFORE THE [COUNTY] PROPERTY TAX ASSESSMENT BOARD OF APPEALS
[or] BEFORE THE INDIANA BOARD OF TAX REVIEW

B-1. Petitioner and Property

B-2. Level of Appeal and Prior Determination

☐ Local (Form 130) — filed with the assessing official by the later of June 15
or 45 days after the Form 11 notice mailed [DATE] (Ind. Code § 6-1.1-15-1.1).

☐ Indiana Board of Tax Review (Form 131) — filed within 45 days of the PTABOA
determination dated [DATE] (attach the Form 115/PTABOA determination as Exhibit
A) (Ind. Code § 6-1.1-15-3). No appraisal is required to initiate or prosecute the
IBTR review.

☐ Indiana Tax Court — petition for judicial review filed within 45 days of the
IBTR final determination dated [DATE], with copies served on the county assessor,
the Attorney General, and any amicus (Ind. Code § 6-1.1-15-5).

B-3. Values in Dispute

B-4. Grounds for the Appeal

• ☐ Over-assessment — the assessed value exceeds the property's true tax value
  (market value-in-use).

• ☐ Lack of uniformity / equity — the property is assessed at a higher level than
  comparable property.

• ☐ Objective error — [wrong square footage/characteristics; wrong taxpayer;
  denial/omission of a deduction, credit, exemption, abatement, or tax cap; clerical or
  mathematical mistake; description error].

• ☐ Exemption / classification — the property is exempt or misclassified.

• ☐ Other: [____].

B-5. Statement of Facts and Evidence

[Support the requested value with a sales-comparison analysis (comparable sales in the
taxing district), a certified appraisal, the income approach (for income property), or
assessment-equity data. Per Long v. Wayne Twp. Assessor, 821 N.E.2d 466 (Ind. Tax Ct.
2005), explain specifically how each comparable relates to the subject.]

1. [____]
2. [____]
3. [____]

B-6. Relief Requested

Petitioner requests that the PTABOA/IBTR/Tax Court determine the correct true tax value
of the property to be $[____], correct any classification, deduction, or objective
error, and order the assessment and tax records corrected accordingly.

B-7. Signature

Dated: [__/__/____]

Signature: _______________________________

[NAME], ☐ Attorney for Petitioner (Indiana Bar No. [____]) ☐ Owner ☐ Representative
[FIRM / ADDRESS / PHONE / EMAIL]

SOURCES AND REFERENCES

• Ind. Code § 6-8.1-5-1 (proposed assessment; 60-day protest; letter of findings;
  30-day rehearing; 90-day appeal to the Indiana Tax Court; de novo, no jury) —
  https://law.justia.com/codes/indiana/title-6/article-8-1/chapter-5/section-6-8-1-5-1/

• Ind. Code § 6-8.1-9-1 (claim for refund of a listed tax) —
  https://iga.in.gov/laws/2024/ic/titles/6#6-8.1-9-1

• Ind. Code art. 33-26 (Indiana Tax Court; exclusive jurisdiction; § 33-26-6-2
  injunction of collection) — https://iga.in.gov/laws/2024/ic/titles/33#33-26

• Ind. Code § 6-1.1-15-1.1 (property-tax appeal initiation; Form 130; June 15 /
  45-day deadline) — https://iga.in.gov/laws/2024/ic/titles/6#6-1.1-15-1.1

• Ind. Code § 6-1.1-15-3 (review by the Indiana Board of Tax Review; Form 131 within
  45 days) —
  https://law.justia.com/codes/indiana/title-6/article-1-1/chapter-15/section-6-1-1-15-3/

• Ind. Code § 6-1.1-15-5 (rehearing; judicial review to the Indiana Tax Court within
  45 days) —
  https://law.justia.com/codes/indiana/title-6/article-1-1/chapter-15/section-6-1-1-15-5/

• Ind. Code § 6-1.1-15-17.2 (burden shift when assessment increased more than 5%) —
  https://iga.in.gov/laws/2024/ic/titles/6#6-1.1-15-17.2

• Indiana DOR — Appeals / Administrative Protest Guide (60-day protest; State Form
  56317; 90-day Tax Court appeal) — https://www.in.gov/dor/resources/legal/appeals/

• Indiana DLGF — Property Tax Appeals (Form 130 → PTABOA → IBTR → Tax Court) —
  https://www.in.gov/dlgf/appeals-property-tax/

• Indiana Board of Tax Review — https://www.in.gov/ibtr/ · Indiana Tax Court —
  https://www.in.gov/courts/tax/