The Petitioners offered two
photographs to show the improvement is more like a shed than a house and
therefore one acre should not be classified as a homesite. These exhibits, however,
are only family photographs and reveal no significant features of the home.
Additionally, photographs are akin to conclusory statements and offer no probative
value unless accompanied by some explanation relating them to the property’s true
tax value. See Bernacchi v. State Bd. of Tax
Comm’rs,
727 N.E.2d 1133 (Ind. Tax Ct. 2000) (stating in dicta that the photographs of
the residence . . . were merely conclusory statements).
20. The record establishes the
parcel has a home (albeit apparently in need of considerable repairs), a well,
and electrical connections. The Petitioners acknowledged the parcel has previously
been assessed with a homesite and even received the benefit of a homestead credit.
The Petitioners therefore failed to show that the parcel lacks a homesite.
21. The Petitioners further
failed to introduce any market evidence, such as an appraisal or evidence of
the sales of comparable properties, to show what a more accurate assessed value
might be. Conclusory statements that the house is worthless and the land is
worth $4,000 - $5,000 per acre are not probative. Whitley Products, Inc. v.
State Bd. of Tax Comm’rs, 704 N.E.2d 1113,
1119 (Ind. Tax Ct. 1998). Accordingly, the Petitioners did not make a prima
facie case that there is an error in the current 2012 assessment. See Eckerling,
841 N.E.2d at 674 (stating “when a taxpayer chooses to challenge an assessment,
he or she must show that the assessor's assessed value does not accurately reflect
the property's market value-in-use.”)
22. When a taxpayer fails to
provide probative evidence supporting the position that an assessment should be
changed, the Respondent’s duty to support the assessment with substantial
evidence is not triggered. See
Lacy Diversified Indus. v. Dep’t of Local Gov’t Fin., 799 N.E.2d
1215, 1221-1222 (Ind. Tax Ct. 2003); Whitley Products, 704 N.E.2d at 1119.
