MEMORANDUM
TO: All County Auditors and Assessors, Township Assessors, and Property Tax Assessment Boards of Appeal
FROM: Micah G. Vincent, Commissioner
DATE: May 7, 2014
On March 26, 2014, Governor Pence signed into law House Enrolled Act 1266 (“HEA 1266”), Section 19 of which amends IC 6-1.1-15-12 regarding the window of time for filing a Correction of Error Appeal (“Form 133”). This change was effective upon passage. Please note that this memorandum is intended to be an informative bulletin; it is not a substitute for reading the law.
Under IC 6-1.1-15-12, as amended, a taxpayer is not entitled to the remedies available through a Correction of Error Appeal unless the taxpayer files the appeal:
(1) with the auditor of the county in which the taxes were originally paid; and
(2) within three years after the taxes were first due.
For example, a taxpayer seeking to file a Correction of Error Appeal concerning his November, 2011 property tax installment has until November 10, 2014 to do so. Indiana Code 6-1.1-15-12, as amended, now mirrors IC 6-1.1-26-1, which allows a person to seek a refund of a tax payment if a claim is filed within three years after the taxes were first due. In sum, a Correction of Error Appeal and corresponding claim for refund must be filed within three years after the taxes were first due.
Contact Information
Questions may be directed to Staff Attorney Mike Duffy at (317) 233-9219 or mduffy@dlgf.in.gov.
