WELCOME TO OWEN COUNTY

A person’s property tax liability reflects the assessed value, the deductions and/or credits applied (e.g., the Homestead Standard Deduction and the Mortgage Deduction are the two most common deductions), the impact of property tax caps, and the distribution of property taxes used for local government spending. Hence, the first thing a taxpayer should do is to make sure their assessment is correct. This can be done by getting a copy of their property record card from the local assessor’s office to make sure all of the parcel characteristics (e.g. square footage, features like decks, detached garage, etc.) are correct. The next step is to make sure all of the deductions and/or credits for which the taxpayer has applied and is eligible for are in place. For a list of the available deductions and credits, please visit http://www.in.gov/dlgf/2344.htm. Finally, taxpayers can speak with their local government officials (e.g. city, town, or county council members, etc.) about local government spending decisions.

The assessed value should reflect the amount a willing buyer would pay for the property at the time of the assessment (January 1). When a property owner receives a notice of assessment, the best way to determine if it is accurate is to question if the property could have sold for approximately that amount.

Once a taxpayer has filed a written notice of appeal (Form 130), the local assessing official is statutorily required to forward that written notice to the PTABOA. Upon receipt of the notice, the assessing official shall schedule a preliminary informal meeting during business hours that is convenient to the taxpayer. The taxpayer and the assessing official shall exchange at the time of the meeting the information that each party is relying on to support the party’s respective position on each disputed issue concerning the assessment, deduction, or credit. This exchange is intended to facilitate understanding and the resolution of disputed issues. Indiana Code 6-1.1-15-1.2 states that additional information obtained by a party after the meeting and before the PTABOA hearing shall be given to the other party. If additional information is provided for the first time at the PTABOA hearing, the PTABOA, unless waived by the receiving party, shall continue the hearing until a future date so that the receiving party can review the information. After the preliminary informal meeting, the assessing official shall report to the PTABOA the results of the meeting Form 134 (“Joint Report by Taxpayer/Assessor to the County Board of Appeals of a Preliminary Informal Meeting”) (https://forms.in.gov/Download.aspx?id=6842). The results shall be reported as follows: · If the taxpayer and assessing official agree on the resolution of all issues in the appeal, the report shall state the agreed resolution of the matter(s) and both parties shall sign the report. · If the taxpayer and assessing official do not agree on a resolution, the parties agree on a partial resolution, or a meeting is not held, the report shall indicate those facts and both parties shall sign the report. Please note that Indiana Code 6-1.1-15-1.2 does not require the assessing official to deliver the Form 134 to the PTABOA within 10 days of the meeting; however, the completed Form 134 should be forwarded by the assessing official in a timely manner. If the PTABOA receives a report that the parties reached an agreement, the PTABOA shall vote to approve or deny the resolution. If the PTABOA approves the resolution, it shall then issue a notification of final assessment determination adopting the resolution and vacating any scheduled hearing related to the appeal. Upon receipt of the notice of appeal (Form 130), the PTABOA shall hold a hearing not later than 180 days after the petition filing date. The PTABOA shall mail notice of the date, time, and place fixed for the hearing at least 30 days before the hearing. This notice is given to the taxpayer, the tax representative (if any), the assessing official, and the county auditor. The PTABOA shall grant a written request for continuance showing good cause. The request must be filed at least 10 days before the hearing. When the request is granted, the PTABOA shall then reschedule the hearing. The taxpayer may withdraw, in writing, an appeal at least 10 days before the hearing. Upon receipt of the withdrawal, the PTABOA shall issue a final assessment determination indicating the withdrawal and no change in assessment. This withdrawal also waives the taxpayer’s right to appeal to the Indiana Board of Tax Review (IBTR). The PTABOA shall determine an appeal without a hearing if the taxpayer submits a written request at least 20 days before the hearing. For an appeal pertaining to the assessed value of the property, the taxpayer is not required to have an appraisal of the property to initiate or prosecute the appeal. The PTABOA shall determine the assessment by motion and majority vote. Based on the evidence before it, the PTABOA may increase an assessment. The PTABOA shall then issue a written decision, given to the assessing official, county auditor, and taxpayer. If the PTABOA has not issued a determination before 180 days have passed since the filing of the petition, the taxpayer may initiate an appeal with the IBTR. If a taxpayer or taxpayer representative fails to appear at the hearing and a request for continuance is denied or not timely filed, or any other written request from the taxpayer allowed by statute is not timely filed, the county assessor may impose a $50 penalty. The taxpayer may appeal the imposition of the penalty to the IBTR or directly to the Tax Court. The penalty will not be added as an amount owed on the tax bill. (Information provided by the DLGF)

All businesses, churches, and not-for-profit organizations must file business tangible personal property forms with the assessor’s office each year. If the cost of all of your business personal property is less than $80,000, your business or organization is entitled to a business personal property exemption. If you filed a return and claimed this exemption in a previous assessment year and you continue to qualify for this exemption, no return is required. Business tangible personal property is the value of all property besides real estate that is used in your business or organization. It includes equipment used in the production of income or held as an investment; billboards; foundations for the equipment; and all other tangible property other than real property. Computer application software is considered an intangible asset and is not assessable. Inventory is no longer taxed. Licensed motor vehicles, trailers, motorized boats, most airplanes, campers, recreational vehicles, and other registered vehicles that are subject to excise tax collected at the time of licensure by the Indiana Bureau of Motor Vehicles are not subject to personal property tax.

Blank personal property forms can be found on this page under the “Forms” section, paper copies can be found at the assessor’s office, or you can file online through the POPP-IN system (link to https://www.in.gov/dlgf/assessments/personal-property/). If you desire personal property forms reflecting a previous year’s filing they can be requested in person at the assessor’s office or by emailing kyleigh.roberts@owencounty.in.gov.