What is the Indiana Board of Tax Review, and how do I appeal its final determination?
A. The Indiana Board is a state agency having the primary responsibility for reviewing property tax assessments made by local assessing officials. Specifically, if a taxpayer believes his property assessment is in error, he may appeal to his county assessing officials. If he disagrees with the result, he may then appeal to the Indiana Board. Once the Indiana Board receives a taxpayers petition for review of an assessment, it must conduct a hearing on the matter within nine months to one year. The Indiana Board must then issue a final determination on the matter between 90 and 180 days after the date of the hearing (or the date it sets forth in an extension order A written or oral decision by a court or administrative agency that resolves a matter and/or directs the parties to do something.). If the Indiana Board fails to make a final determination within that time frame, its failure will be treated as a final determination denying the taxpayers petition. The taxpayer may request a rehe
