Protecting Taxpayers: Indiana Shifts Burden of Proof to Assessors

Protecting Taxpayers: Indiana Shifts Burden of Proof to Assessors

A recent legal change in Indiana has created a model for property tax reform across the country. Starting in 2011, the Hoosier State has compelled assessing officials to defend excessive assessment increases with objective evidence and meaningful arguments in appeals.

The statute applies whenever the appealed property’s value has increased by more than 5 percent over its prior year’s value. Moreover, where the prior year’s value was reduced on appeal and the r

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