Fulton County, Indiana

Appeals Process

Note also that three things may happen on appeal

1. the assessed value may increase;
2. it may decrease;
3. it may remain the same

Should a property owner disagree with their assessment, they are entitled to an appeal. All appeals should begin with the Fulton County Assessor. A review of the property record card is important to ensure that all of the features of the property have been reported correctly. These include square footage, number of plumbing fixtures, finished or unfinished attics and basements, etc. Any discrepancy of these objective portions of the assessment may be handled at that time.  Form 130

A summary of the various levels of appeal are as follows

An appeal of the current year's assessment may have two different filing deadlines which are based on when the Form 11 notice of assessment is mailed.  if the Form 11 is mailed before May 1 of the assessment year, the filing deadline is June 15 of that year.  If the Form 11 is mailed after April 30 of the assessment year, the filing deadline is June 15 in the year that the tax statements are mailed (IC 6-1.1-15-1.1). Taxpayers will need to complete Section I and II of the Form 11 for that type of appeal.

 An appeal can also be filed to correct certain types of specific errors covered in IC 6-1.1-15-1.1 (a) and (b). This type or limited appeal must be filed not later than three years after the taxes were first due. Taxpayers should complete Section I & III of the Form 11 (formerly Form 133) for this type of appeal. More information on the appeals procedure is available on page 3 of the Form 11.

Petition to the Property Tax Assessment Board of Appeals (PTABOA)

The assessing official must hold the preliminary informal meeting with the taxpayer to resolve as many issues as possible.  If no agreement is reached or the petition is not resolved at the informal level within 180 days of filing the appeal a hearing must be held.  Property Tax Assessment Board of Appeals (PTABOA) must give the taxpayer and official at least thirty days notice of the hearing date. If the taxpayer cannot attend the hearing they must request a continuance at least ten days before the hearing. A taxpayer may request action without his presence or withdraw a petition at least 10 days before the hearing.

Petition to the IBTR (Indiana Board of Tax Review)

Taxpayer may appeal PTABOA's action to the IBTR.  The taxpayer must file a Form 131 with the IBT within forty-five days of when the PTABOA's order is given to parties and must mail a copy of the petition to the other part, i.e. the assessing official. 

Indiana Board of Tax Review