PROPERTY TAX ASSESSMENT BOARD OF APPEALS (“PTABOA”)
EXEMPTION APPLICATION
INFORMATION REQUEST
The Tippecanoe County PTABOA acts as a dispute resolution and oversight agency during the application process. The goal of a PTABOA hearing is to determine the accuracy of the exemption application in context of Indiana property tax assessment laws, Indiana administrative code and case law. PTABOA is committed to making informed decisions and therefore requires the production of information relevant to determining the market value of the property on the assessment date.
The board is requesting the following information, if applicable.
Articles of Incorporation
Balance Sheets
Income Statement (including revenue and itemized expenses)
Time log (breakdown of how building is used, and time allocated to exempt cause)
Payroll Tax Returns
Federal/State Income Tax Returns
Marketing Information
Tenancy and Vacancy
Rent rolls
Leases
• Failure to submit the requested information may result in a denial of the appeal by the board or a subpoena for the requested information.
• All information submitted to PTABOA marked confidential by the petitioner, that is not already public information, including specific property performance, is submitted in confidence and will not be public information.
The purpose of this request is to ensure a productive hearing and preclude postponement of decisions.This request is not an official order to produce documents, but PTABOA reserves its broad legal powers to carry out this function if necessary.