How to file Form 130 in Indiana: the commercial owner's version

A plain guide for owners of commercial and industrial property in Indiana. We are a private company. We are not the county or the State of Indiana.

What Form 130 is

Form 130 is the petition, filed with the county assessor, asking for a review of an assessment. The county Property Tax Assessment Board of Appeals (PTABOA) hears it if there is no agreement. It is the first step of a property tax appeal in Indiana.

The deadline

If your Form 11 notice was mailed before May 1 of the assessment year, the deadline is June 15 of that assessment year. If it was mailed on or after May 1, the deadline is June 15 of the year the tax statements are mailed. If you do not have your notice date, ask your county assessor before relying on any date here. Check your own Form 11 and your county assessor for the dates that apply to your property. These dates come from the rules we use for the 2027 season. Missing the deadline can end your right to appeal for that year.

What happens after you file

1. The informal meeting. The assessor and the owner or the owner's representative meet to see if they can agree on a value. An agreement can end the appeal at this step.
2. The PTABOA hearing. If there is no agreement, the county Property Tax Assessment Board of Appeals (PTABOA) holds a hearing and decides. The county board is required to hold the hearing within 180 days of the filing, and it sends notice of the hearing at least 30 days ahead.
3. The IBTR, if you go further. If you disagree with the county decision, you may appeal to the Indiana Board of Tax Review (IBTR) on Form 131. The deadline is 45 days from the date the county board gives notice of its decision, so check the notice you receive.

What to gather

• Your Form 11 notice or your tax statement. It shows the date that sets your deadline.
• The prior year's value, so you can compare it with this year's value.
• Facts about the property, such as its use, size and condition.

Gathering these does not decide the outcome. An appeal can also end with the value unchanged or higher.

The rule about large increases

If the assessment rose by more than 5% over the prior year's value, the assessor may have the burden of proving the new value, if the rule applies to that property. Read more in our guide to the Indiana burden-shift rule.

How we help

We are not a law firm and do not give legal advice. We build the Form 130 and the evidence for a DLGF-certified representative to review. Nothing is filed without the representative's approval and your written approval for that property and that year. If you do not answer, nothing is filed. We are paid only from a share of first-year tax savings, and only when the official decision lowers the value. See how it works and our prices.

Next steps

Look up your address or parcel number to see last year's value, this year's value and the change. The check costs nothing and does not sign you up. Go to the lookup page.

County guides: Marion County commercial property tax appeal and Lake County commercial property tax appeal.