Using a Real Estate Appraisal for an Indiana Property Tax Appeal
February 28, 2026
If you believe your Indiana property is assessed above its market value, you have the right to appeal. An independent appraisal from a licensed Indiana appraiser is one of the strongest tools available to support your case.
How Indiana Property Tax Assessments Work
In Indiana, property is assessed at 100% of market value as of January 1 of each year. The county assessor determines assessed value based on mass appraisal methods — applying standardized formulas to broad property categories rather than inspecting each property individually.
Mass appraisal can produce inaccurate results for properties that are unusual, in poor condition, or in rapidly changing neighborhoods.
When to Consider an Appeal
You may have grounds for an appeal if:
- Your assessed value significantly exceeds recent comparable sales
- The assessment reflects features your property doesn’t have (e.g., finished basement listed as finished when it is not)
- Your neighborhood has declining values that aren’t reflected in the assessment
- You recently purchased the property for less than the assessed value
The Appeal Process in Indiana
Indiana property tax appeals follow a multi-step administrative process:
- Informal review — Contact your county assessor’s office before the formal deadline. Many errors are corrected at this stage without a formal appeal.
- Petition to the Property Tax Assessment Board of Appeals (PTABOA) — File Form 130 (Petition for Review of Assessment) with your county assessor. Deadlines are typically within 45 days of the notice of assessment.
- PTABOA hearing — Present your evidence to a county board. An independent appraisal is the most compelling evidence at this stage.
- Indiana Board of Tax Review (IBTR) — If the PTABOA ruling is unfavorable, you can appeal to the state board.
- Tax Court — Final appeal option for significant cases.
What an Appraisal Adds to Your Appeal
A licensed Indiana appraiser provides a formal opinion of value as of the January 1 assessment date, supported by comparable sales and analysis. This is distinct from listing prices, automated valuations, or informal broker opinions.
At a PTABOA hearing, a certified appraisal from a licensed Indiana appraiser carries significant weight. The appraiser’s IPLA credential establishes their qualifications and independence.
What to Tell the Appraiser
When ordering an appraisal for a tax appeal, tell the appraiser:
- The intended use is property tax appeal
- The effective date is January 1 of the tax year being appealed (this is critical — the appraiser must value the property as of that specific date, not today)
- The county and jurisdiction
Not all appraisers perform retrospective appraisals (valuing a property as of a past date). Ask upfront whether the appraiser is experienced with tax appeal work.
Finding a Certified Indiana Appraiser for Your Appeal
For a tax appeal, you typically want a Certified Residential or Certified General appraiser — someone whose credential and experience will hold up to scrutiny in a formal proceeding.