TAXING TIMES: Finding the path to a successful property tax appeal

SAINT JOSEPH COUNTY, Ind. -- If your property tax bill is on the rise and you think it’s not adding up, then your next step may be filing an appeal.

Where to start in the appeals process can be overwhelming, so ABC57’s Blake Parker sat down with Jamie O’Brien, a community tax expert, to step-by-step explain how to file a successful appeal in Saint Joseph County.

The process begins with step one: deciding if you should file an appeal. O’Brien said in his case, when he received his new assessment, it was a little over 20 percent higher than the previous assessment.

“It showed the prior assessment… the total was $495,000… the new assessment, $605,600, so it’s gone up in this instance by a little over 20 percent,” said O’Brien.

When O’Brien noticed that percent change, it was a red flag for him due to his experience.

“I came to Notre Dame in 1984 as a freshman and… I never left; I spent the last 40 years around South Bend in Granger… I went to law school at Notre Dame, became a lawyer, worked with Barnes and Thornburg, became a professor, was a county councilman for a while, was the attorney for the county council, I had my own small tax practice…”, said O’Brien.

So when O’Brien got his Form 11 this year, his assessed value didn’t seem to add up, which brought him to step two: the paperwork.

“I’m still kind of old school, I like to prepare a tangible paper appeal so I can work with and see what I’m dealing with, but it’s also possible to file online…The Form 130…includes information about the county, the township, the property, parcel number. Every piece of real estate has its own parcel number, I liken this to a social security number,” said O’Brien.

Once you have obtained Form 130, it’s time to start on the third step: evidence.

“Thinking and assessing and estimating is one hand, having evidence or documentation is a totally different story… evidence can be an appraisal… some folks have an appraisal because they recently purchased a home, or refinanced, or have a home equity line of credit, or just engaging and hiring an appraiser…perhaps a market analysis that realtor helps… a homeowner to obtain and put together… Looking at neighboring properties can be helpful because typically you would expect to see more or less a consistent increase within a neighborhood, but neighboring doesn’t necessarily mean comparable,” said O’Brien.

O’Brien explained finding comparable values meaning searching for properties both in your area and with similar characteristics like square footage. Once you have compiled all the evidence, it brings you to step four: time to file.

“So I prepare the Form 130 along with the attachments, in my case, I attach the form 11, I attach the form 11 assessment notice for some neighboring properties, I attach the appraisal, typed up an explanation as to why I think the assessed value should be lower, signed it, and then filed a copy with the county assessor’s office,” said O’Brien.

Then, O’Brien said the county assessor’s office has 180 days to act on the appeal before you should worry about following up, step five: the waiting game.

Once they do reach out, it kicks off the last and final step: finding the finish line.

“It might be ‘yep we agree with your evidence, we propose adjusting the assessed valued to what you’re asking for, we think your evidence is helpful but not to the level you’re asking, we propose a different number,’” said O’Brien.

If an agreement is not reached, the taxpayer can then head to a hearing with the Property Tax Assessment Board of Appeals (PTABOA).

“…explaining this is what I think the assessed value should be, this is why. Someone from the assessor's office would have a chance to rebut or explain why they believe the assessors value should be different, and then… the administrative board, property tax board of appeals, will make a decision,” said O’Brien.

You don’t have to stop there, if you think you have the evidence.

“If the taxpayers still displeased, then [they] can file an additional appeal, Form 131… the assessing officials at the state level in Indianapolis review, have a hearing, make a determination… Then, and this is infrequent, but it is a possibility, if the taxpayer is still displeased, the taxpayer could file a petition to the Indiana tax court,” said O’Brien.

At that level, O’Brien said without an attorney’s help, it can be difficult for a taxpayer to have a successful appeal, but it does happen.

“For many homeowners, they’re able to navigate this process successfully. It might be frustrating, um, doing it on your own, um, but yes, you can certainly do this on your own,” said O’Brien.