Indiana Property Tax Appeal Guide

Appeal Deadline

June 15 — of the assessment year if Form 11 was mailed before May 1, otherwise of the year taxes are payable

The '45 days from notice' alternative no longer applies to real property — it survives only for business personal property. For real property: if the Form 11 notice of assessment was mailed before May 1, file by June 15 of that assessment year; if it was mailed on or after May 1, or never mailed at all, file by June 15 of the year the taxes are payable. File Form 130 with the county assessor and include your evidence.

Verified August 2026 against the official source · always confirm the current date with your county

Understanding Indiana's Assessment Ratio

100%

100% of market value

Indiana assesses at 100% of market value, so your assessed value should equal what your property is worth on the open market.

This makes appeals straightforward: if comparable homes in your area sold for less than your assessed value, you have grounds for an appeal.

📌 Circuit Breaker: Property tax capped at 1% of gross assessed value for homestead, 2% for other residential, 3% for commercial

How to Appeal Your Property Tax in Indiana

Receive Form 11 assessment notice

File Form 130 with the county assessor by June 15 — of the assessment year if Form 11 was mailed before May 1, otherwise of the year taxes are payable

Assessor issues Form 115 response

If unresolved, appeal to the County Property Tax Assessment Board of Appeals

Further appeal to the Indiana Board of Tax Review

Appeal Body

PTABOA → Indiana Board of Tax Review → Tax Court

Exemptions & Relief Programs

Homestead Exemption

60% of assessed value up to $45,000 (Homestead Standard Deduction)

Senior / Disabled Exemption

Over 65 Circuit Breaker: tax capped at $1,000 for qualifying seniors

Circuit Breaker

Property tax capped at 1% of gross assessed value for homestead, 2% for other residential, 3% for commercial

Key Statutes & Legal References

IC 6-1.1-31 (100% assessment)

IC 6-1.1-12-37 (homestead deduction)

IC 6-1.1-15 (appeal process)

Indiana Property Tax Code

Governing Code

Indiana Code — Title 6 (Taxation), Article 1.1

Assessment Authority

County Assessor / Township Assessor

Appeal Board

County Property Tax Assessment Board of Appeals (PTABOA)

Assessment Cycle

Annual

Key Statutes

IC 6-1.1-4-1

Assessment of Real Property

Requires assessment at 100% of true tax value based on cost, income, and sales approaches.

IC 6-1.1-15-1

PTABOA Appeals

Establishes the County Property Tax Assessment Board of Appeals process.

IC 6-1.1-12-1

Mortgage Deduction

Provides a $3,000 deduction for mortgaged property.

IC 6-1.1-12-37

Homestead Deduction

Provides a 60% deduction (up to $45,000) for owner-occupied primary residences.

Major Exemptions

Homestead Deduction

Owner-occupied primary residence

60% up to $45,000

Supplemental Homestead

Homestead property

35% of next $600,000

Over-65 Deduction

Age 65+, income and value limits

Up to $14,000

Official Code

Indiana Appeal Tools

Use these tools to build your appeal case for Indiana:

Over-Assessment Calculator

County Appeal Guides

Jurisdiction Intelligence

CAD Interactive Map

Sales Comparables Tool

Deadline Manager

Quick Indiana Calculator

Your Assessed Value

Your Estimated Market Value (optional)

Assessment ratio: 100% · Rate: 0.76%

Quick Links

Over-Assessment Calculator

Find a Consultant

Deadline Manager

Community Forum

Moderate to Appeal

Multi-step process but well-organized; strong homestead deduction reduces base

Taxing Authority

County Assessor

Assessment Frequency

Annual

Indiana property tax appeals — frequently asked questions

When is the property tax appeal deadline in Indiana?+

In Indiana, the appeal window is June 15 — of the assessment year if Form 11 was mailed before May 1, otherwise of the year taxes are payable. The '45 days from notice' alternative no longer applies to real property — it survives only for business personal property. For real property: if the Form 11 notice of assessment was mailed before May 1, file by June 15 of that assessment year; if it was mailed on or after May 1, or never mailed at all, file by June 15 of the year the taxes are payable. File Form 130 with the county assessor and include your evidence. Always confirm the exact date with your local county assessor or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Indiana?+

The general process: 1) Receive Form 11 assessment notice; 2) File Form 130 with the county assessor by June 15 — of the assessment year if Form 11 was mailed before May 1, otherwise of the year taxes are payable; 3) Assessor issues Form 115 response; 4) If unresolved, appeal to the County Property Tax Assessment Board of Appeals; 5) Further appeal to the Indiana Board of Tax Review. Appeals are heard by the PTABOA → Indiana Board of Tax Review → Tax Court.

What is the average property tax rate in Indiana?+

Indiana's effective property tax rate is about 0.76% of value — roughly $1,614 per year on the state's median home value of $218,200. Assessments are made at 100% of market value.

What exemptions can lower my property tax in Indiana?+

Common relief includes the homestead exemption (60% of assessed value up to $45,000 (Homestead Standard Deduction)) and senior relief (Over 65 Circuit Breaker: tax capped at $1,000 for qualifying seniors). Eligibility and amounts vary — check with Indiana Department of Local Government Finance.

Does Indiana cap how much property taxes can increase?+

Yes. Under Circuit Breaker: Property tax capped at 1% of gross assessed value for homestead, 2% for other residential, 3% for commercial

Is it worth appealing my property taxes in Indiana?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.

Indiana