Tax Code Reference
Effective Rate: 0.76%
Indiana
Property Tax Code
Indiana Code — Title 6 (Taxation), Article 1.1 — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Indiana.
Quick Facts
Assessment Authority
County Assessor / Township Assessor
Appeal Board
County Property Tax Assessment Board of Appeals (PTABOA)
Assessment Ratio
100% of true tax value
Assessment Cycle
Annual
Appeal Deadline
June 15 — of the assessment year if Form 11 was mailed before May 1, otherwise of the year taxes are payable
Assessment System
Governing CodeIndiana Code — Title 6 (Taxation), Article 1.1
Assessment AuthorityCounty Assessor / Township Assessor
Assessment Ratio100% of true tax value
Assessment CycleAnnual
Appeal System
Appeal BoardCounty Property Tax Assessment Board of Appeals (PTABOA)
Appeal DeadlineJune 15 — of the assessment year if Form 11 was mailed before May 1, otherwise of the year taxes are payable
Key Notes for Indiana
Indiana uses a 'true tax value' standard based on cost, income, and sales approaches. The Homestead Deduction is significant — it reduces the assessed value by 60% up to $45,000.
Hearing Types Available
1
PTABOA hearing2
Indiana Board of Tax Review3
Tax CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of deduction/exemption