[Tippecanoe County] Constitutional 130 134

Thank you for using the Tippecanoe County Assessor's Online appeal filing system. This set of forms will be signed and entered as an equity based appeal only. You may submit an additional impact statement in the comments section or as an attachment, but it is not required.

These signed forms will be forward to the Property Tax Assessment Board of Appeals as soon as possible for determination.

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Following the changes made by the Indiana legislature to IC 6-1.1-4-39 in both the 2023 and the 2024 session, and additional code changes made in previous years, I contend that the system of real property assessment in Indiana no longer exhibits uniformity and equality across property classes as guaranteed by Article 10, Section 1 of the Indiana State Constitution.

04/02/2026Click to Sign

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Constitutional

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See Comments on Page 2 of Form 134

Legislative carve outs have unconstitutionally shifted tax burdens to properties like mine.

IC 6-1.1-4-12, which determines specific instances in which undeveloped land may be reassessed

IC 6-1.1-4-13 and IC 6-1.1-4-13.2, which determines how agricultural land may be assessed

IC 6-1.1-4-39, which determines that the true tax value of market rate rental property with 5+ units is the lowest of the three approaches to value and bars application of market trending factors by the assessor to replacement cost calculations

IC 6-1.1-4-39.5, which determines that riverboats be assessed on the lowest of the three approaches to value

IC 6-1.1-4-41, which determines a specific assessment procedure unique to low income housing

IC 6-1.1-4-42, which determines a specific assessment procedure unique to golf courses

IC 6-1.1-4-43.5, which determines a specific assessment procedure unique to “big box” retail stores constructed after 12/31/22

IC 6-1.1-4-46, which determines that self-storage facilities be assessed on the lowest of the three approaches to value

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Article 10 of the Indiana Constitution provides a uniform and equal rate of property assessment. Rectifying inequities caused by these laws require administrative and/or legislative changes that neither the Assessor's Office nor the PTABOA wield the authority to make. We believe constitutional legislative review is a matter best reserved for the Indiana tax court. We agree that there is unconstitutional inequity present in the 2024 assessments but lack the authority to supersede the state legislature or settle class wide appeals.

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04/02/2026

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