Property tax matters.

Authors: Representative Clyde Kersey


Provides that for assessment dates occurring after February 28, 2015, a parcel's land value may not be increased by more than 5% of the most recently determined land value that applied to the parcel for the preceding assessment date. Provides that in a review or appeal of an assessment initiated after June 30, 2014, the county assessor or township assessor making the assessment has the burden of proving that the assessment is correct and in any appeals taken to the Indiana board of tax review or to the Indiana tax court.