The Indiana Tax Court's Kohl's decision ends automatic appraisal wins. How burden of proof works in Indiana assessment appeals and what evidence carries it.
Lost at your county PTABOA? Here's how to escalate to the Indiana Board of Tax Review with Form 131, the 45-day deadline, and the POPLAR online portal.
The informal conference, the Form 134 stipulation, the 180-day PTABOA hearing clock, the written determination, and the 45-day IBTR window — what actually happens after you file a Marion County appeal.
Your county PTABOA denied your property tax appeal, or hasn't ruled after 180 days. The Indiana Board of Tax Review takes the case from here. A guide to IBTR jurisdiction, the POPLAR filing system, hearing formats, and what February 2026 decisions reveal about what's winning this cycle.