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Indiana Approves Consolidating Appeal Boards

by Morgan Thomas, Chicago, May 2016

 

New legislation allows Indiana counties to join together to form multiple county Property Tax Assessment Boards of Appeal (PTABOA). The goal is to give taxpayers the most knowledgeable and experienced boards to hear property tax appeals.

 

Who Can Be Members?

 

SB 87 requires counties with similar appeal ordinances to choose PTABOA members. The multiple county PTABOA must consist of the entire geographic area of all participating counties.

 

If the board consists of three members, they can't all be from the same political party. If the board consists of five members, not more than three can be of the same political party.

 

A majority of the members must have attained the certification of a level two or a level three assessor-appraiser.

 

Who Can Not Be Members?

 

The following individuals may not be members of a multiple county PTABOA:

 

  • Elected county officials

  • Employees of a county or township in the jurisdiction

  • Appraisers in the geographic area

 

Time and Money

 

The term of a member of a multiple county PTABOA is one year and begins on January 1. A member is eligible for reappointment. If the term expires and the member is not reappointed, the member can continue until a successor is appointed.

 

Compensation for PTABOA members will be determined jointly by the fiscal bodies of the participating counties.

 

Role of Assessors

 

The assessor of the county with the greatest population in a multiple county PTABOA will be responsible to provide administrative support to the board. The assessor must also schedule an annual session for the multiple county PTABOA.