Assessment of real property.

Authors: Senator Scott Schneider, Senator Patricia Miller, Senator Karen Tallian

Co-authors: Senator Lonnie Randolph, Senator Joseph Zakas, Senator Susan Glick, Senator Douglas Eckerty, Senator Ed Charbonneau, Senator Brent Steele

Sponsors: Representative David Ober

Co-Sponsors: Representative Wes Culver, Representative Jim Lucas, Representative Cherrish Pryor

Advisors: Senator Patricia Miller, Senator Karen Tallian, Senator Luke Kenley


Consolidates provisions relating to the burden of proof concerning assessments into one section of the Indiana Code (and repeals the existing provision that is moved to another citation in the Indiana Code). Specifies that if the assessed value of real property is increased above the amount of the assessed value as reduced by any assessing official or reviewing authority, the assessing official making the assessment has the burden of proving that the assessment is correct. (Under current law, this burden of proof applies only if the assessed value was reduced by the property tax assessment board of appeals.) Amends the existing law concerning the assessor's burden of proof when an assessment is increased by more than 5% over the prior tax year by specifying the following: (1) In calculating the change in the assessment, the assessment to be used for the prior tax year is the original assessment for that prior tax year or, if applicable, the assessment for that prior tax year as last corrected by an assessing official, as stipulated or settled by the taxpayer and the assessing official, or as determined by the reviewing authority. (2) If the assessor fails to meet the burden of proof, the taxpayer may introduce evidence to prove the correct assessment. (3) If neither the assessor nor the taxpayer meets these burdens of proof, the assessment reverts to the assessment for the prior tax year. (4) These provisions concerning the burden of proof do not apply to an assessment that is based on structural improvements, zoning, or uses that were not considered in the assessment for the prior tax year.