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Indiana Board of Tax Review

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About Us

The Board
A three-member bipartisan board governs the IBTR. The Board impartially reviews determinations by local assessing officials or county property tax assessment boards of appeal concerning: (1) the assessed value of tangible property; (2) property tax deductions; or (3) property tax exemptions. The Board also reviews assessment determinations made by the Department of Local Government Finance ("DLGF").

The Hearing
The Board will send a notice of hearing at least 30 days before the hearing date. Hearings are normally held in the county where the appeal originated. Typically, an administrative law judge appointed by the Board will conduct the hearing and make a recommendation to the Board. The Petitioner has the burden to prove both that the current assessment is incorrect and that the assessment sought is correct. The Respondent should be prepared to defend the assessment. If the Petitioner makes a prima facie case, the Respondent must present evidence to show the current assessment is a reasonable measure of the subject property's market value-in-use.

Board Determination
The Board bases its determination upon evidence on the record and matters officially noticed at the hearing. The Board's determination is based on a preponderance of the evidence.

Contact Us

100 North Senate Avenue N-1026
Indiana Government Center North
Indianapolis, IN 46204

Phone: (317) 232-3786
Fax: (317) 234-5589
For general questions/information, email: nbrewer@ibtr.in.gov

Message Board

The IBTR offices have moved. We just moved down the hallway, so the only change is the room number. Please make a note of our new address.
Indiana Board of Tax Review
100 North Senate Avenue, Room N-1026
Indianapolis, IN 46204
Our phone numbers and fax number are the same.

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