Lake County commercial property tax appeal
A plain guide for owners of commercial and industrial property in Lake County, Indiana. We are a private company. We are not the county or the State of Indiana.
Who this is for
This guide is for owners of commercial and industrial property in Lake County. Our focus is owner-run properties assessed at about $1 million to $5 million, such as gas stations and convenience stores, motels and hotels, small warehouses, shops and offices. If your property is outside that range, you can still read the steps below.
How an appeal works
- The Form 11 notice arrives. When your assessed value changes, the assessor mails a Form 11, the official notice of assessment. Keep it, because its mailing date can set your Form 130 deadline.
- The Form 130 appeal is filed. The appeal goes to the Lake County Assessor on Form 130. It has to be filed by the deadline for your notice (see the dates below).
- 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.
- The PTABOA hearing. If there is no agreement, the county Property Tax Assessment Board of Appeals (PTABOA) holds a hearing and decides.
- 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.
Key dates for the 2027 season
- The Form 130 deadline is June 15. Which June 15 depends on when your Form 11 was mailed. If it 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.
- After a Form 130 is filed, the county board has to hold the hearing within 180 days. It sends notice of the hearing at least 30 days ahead.
- To appeal a county board decision to the IBTR, you have 45 days from the date the board gives notice of its decision, and you file Form 131.
These dates come from the rules we use for the 2027 season. Check your own Form 11 and the Lake County Assessor for the dates that apply to your property. Missing the deadline can end your right to appeal for that year.
The Indiana rule about large increases
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.
Read more in our guide to the Indiana burden-shift rule. Or see how to file Form 130 in Indiana.
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.
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.
Start with a free estimate
Look up your address or parcel number to see last year's value, this year's value and the change. The page shows an estimated range of tax savings. Treat it as an estimate only. An appeal can also end with a higher value. The check costs nothing and does not sign you up. Go to the lookup page.