Scott County, Indiana

Procedure for Appeal of Assessment – County Level

To appeal or petition the assessed value of your property for the current assessment year, the following must be done:

File a Form 130 with the County Assessor's Office based on the mailing date of the Notice of Assessment (Form 11):

* Deadline: June 15 if notice is mailed before May 1 of the assessment year.

* Deadline: June 15 of the year taxes are due, if notice of assessment is mailed on or after May 1 of the assessment year.

All written requests or appeal forms must be signed and dated by the petitioner or authorized representative. A power of attorney must be attached if an authorized representative is signing the appeal form and appearing before the PTABOA.

If you have questions regarding who can sign as an authorized representative, please see 52 IAC 2-2-4 or contact our office for more information.

Procedure for Appeal of Assessment – State Level

To appeal or petition the assessment determination of the PTABOA, the following must be submitted to the Indiana Board of Tax Review (IBTR)

1. File a Form 131 with IBTR to appeal an assessment determination by the PTABOA, within 45 days after
   notification of the PTABOA determination (Form 115).
2. File a Form 132 with IBTR to appeal an exemption determination from the PTABOA, within 45 days after
   notification of the PTABOA.
3. Hand deliver or Mail a Form 131 or 132 to:
   
                    Indiana Board of Tax Review
                    100 N. Senate Avenue, Room N-102
                    Indianapolis, IN 46204
4. The taxpayer must also Mail or Hand deliver a copy of the petition to the county assessor.
   
                    Scott County Assessor
                    1 E. McClain Ave., Suite 150
                    Scottsburg, IN 47170

All appeal forms must be signed and dated by the petitioner or authorized representative. A power of attorney must be attached if an authorized representative is signing the appeal form and appearing before the IBTR.