WHAT IS THE PTABOA?
Understanding Indiana's Property Tax Assessment Board of Appeals
THE PTABOA PROCESS
How the Indiana PTABOA Appeal Works
01
File Your Appeal
02
Prepare Your Evidence
03
Present at the Hearing
04
Receive the Decision
BUILDING YOUR CASE
Evidence That Wins at PTABOA Hearings
Sales comparison: recent sales of similar commercial properties in the area
Income approach: actual rent rolls, vacancy rates, operating expenses, and market cap rates
Cost approach: replacement cost minus depreciation for the improvements
Independent appraisal from a certified appraiser
Photos and documentation of property condition, deferred maintenance, or functional obsolescence
Market data showing local trends in vacancy, rental rates, or comparable sales
THE DECISION
Filing a PTABOA Appeal vs. Accepting Your Assessment
When You File a PTABOA Appeal
Your assessment gets a formal, evidence-based review
You present your case directly to the county board
Potential for significant, multi-year tax savings
Right to escalate to the IBTR if the result falls short
No filing fee in most Indiana counties
When You Accept the Assessment
You pay taxes on a potentially inflated assessed value
Overpayment compounds with each tax installment
You lose your right to challenge for the assessment year
Assessors have no incentive to lower values on their own
WHY EPTA
Experienced PTABOA Representation Across Indiana
PTABOA hearings are formal proceedings with real procedural requirements. Presenting unorganized evidence or missing a deadline can cost you your appeal — and thousands in overpaid taxes.
EPTA handles the entire process: filing Form 130, preparing valuation evidence using the income, sales comparison, or cost approach, and representing you at the hearing. If the PTABOA decision is insufficient, we escalate to the Indiana Board of Tax Review on your behalf.
We work on contingency — you pay nothing unless we reduce your assessment. That means our interests are fully aligned with yours. Learn more about our appeal process or request a free review.
PTABOA representation across Indiana counties
Evidence preparation using all three valuation approaches
Escalation to IBTR when warranted
Contingency fees — no savings, no fee
The PTABOA (Property Tax Assessment Board of Appeals) is a county-level board that hears formal property tax assessment appeals in Indiana. Every county has one. It is the first level of formal appeal after an informal review with your township or county assessor. Learn more about the full Indiana property tax appeal process.
The standard deadline is June 15 of the assessment year. However, if you receive a notice of assessment change, you have 45 days from the date of that notice to file — whichever date is later. Missing the deadline means losing your right to challenge the assessment for that year. Check all property tax deadlines for Indiana, Michigan, and Ohio.
At a PTABOA hearing, you or your representative present evidence supporting a different assessed value. The assessor may cross-examine witnesses and present counter-evidence. The board then deliberates and issues a written determination. It is a quasi-judicial proceeding, so organized, credible evidence is critical. Read more about what evidence to prepare.
Yes. If the PTABOA's decision is unfavorable or the reduction is insufficient, you have 45 days from the date of the written determination to file an appeal with the Indiana Board of Tax Review (IBTR). The IBTR conducts a fresh, independent review of your case. EPTA represents property owners at both the PTABOA and IBTR levels.
You are not legally required to have representation, but commercial property owners who work with experienced professionals consistently achieve better outcomes. The PTABOA process involves specific procedural requirements, evidence standards, and valuation methodologies that a qualified representative can navigate more effectively. Get a free review to discuss your options.
Indiana PTABOAs recognize three approaches to value: the sales comparison approach (based on recent sales of comparable properties), the income approach (based on the property's income-generating potential), and the cost approach (based on replacement cost minus depreciation). For commercial properties, the income approach is often the most persuasive because it reflects how investors actually value income-producing real estate.
