Indiana property tax burden of proof: the 5% rule

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 the rule says

Under IC 6-1.1-15-20, when an assessment rises by more than 5% over the prior year's value, the assessor may have the burden of proving the new value in an appeal, if the rule applies to that property. If the assessor does not meet that burden, the value can be set back to the prior year's value. This is a rule about who must prove the value. It is not an automatic refund or reduction, and the appeal can still end with the value unchanged or higher.

When it applies

Indiana law (IC 6-1.1-15-20) sets special rules for appeals of assessments that rose more than 5% over the prior year, unless the increase came from new improvements, zoning, or a change in use, and subject to other conditions in the statute (for example, for income-producing property, providing income information when requested). Whether those rules apply to a particular parcel is decided in the appeal.

Whether those rules apply to a particular parcel is decided in the appeal. We cannot tell you in advance that they will apply to yours.

The assessment has to have risen by more than 5% over the prior year's final value. An increase of exactly 5% or less does not qualify.

What the owner has to do

The rule does not apply by itself and does not lower your bill on its own. You have to appeal, on Form 130, by the deadline for your notice. 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 we do

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.

Savings for an appealed year = (the assessed value on the Form 11 notice minus the final assessed value) times the effective tax rate for that year's pay year, from the actual tax bill.

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.

How to file: how to file Form 130 in Indiana.

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