Property tax assessment.

Authors: Senator Scott Schneider

Digest

Provides that an assessor has the burden of proving that an increase in an assessment is correct, in any review or appeal before the county property tax assessment board of appeals and in any appeals taken to the Indiana board of tax review, the Indiana tax court, or the Indiana supreme court, regardless of the amount of the increase in the assessed value of the property. (Current law provides that the assessor has this burden of proof if the assessment increases by more than 5% over the assessment for the prior year.) Provides that an assessor who changes the classification of real property for assessment purposes has the burden of proving that the new classification is correct in any review or appeal before the county property tax assessment board of appeals and in any appeals taken to the Indiana board of tax review, the Indiana tax court, or the Indiana supreme court. Specifies that in any review or appeal before the county property tax assessment board of appeals and in any appeals taken to the Indiana board of tax review, the Indiana tax court, or the Indiana supreme court, a county assessor or township assessor may not contract with or otherwise use an appraiser or other contractor to evaluate the disputed assessment or make a recommendation or determination concerning the disputed assessment, unless the taxpayer bringing the review has also contracted with or is otherwise using an independent appraiser or other contractor for such a purpose.