The Property Tax Assessment Board of Appeals is a three to five person board of individuals who are "knowledgeable in the valuation of property." County commissioners and the county council appoint the members of the board. The county assessor is a non-voting member of the PTABOA regardless of the number of members. At least one of the members of the board must hold a Level II or Level III Assessor designation.
THE VOTING MEMBERS
Iverson Grove* (President) - MAI, SRA Appraiser, former Elkhart City BZA Member
Harrison Haynes* - LR Appraiser
Mike Settles** - Level III Assessor, former Elkhart City BZA Member
Jerry Weaver** - Retired Real Estate Broker, Level II Assessor
*Appointed by the Commissioners
**Appointed by the Council
WHAT TO EXPECT AT A HEARING
If you happen to have a hearing scheduled to come before the Property Tax Assessment Board of Appeals there are a few things which you may appreciate knowing:
Both sides, yourself and assessor's representative, will have a chance to testify and present any evidence they feel the board should be aware of pertaining to the petition before them.
Both sides should bring at minimum 6 copies of their evidence if at all possible. One for each member, one for the recording secretary (Cathy Searcy - Assessor) and one for the opposing party.
The PTABOA will not construct their own value. They will choose either a value proposed by the Petitioner or the Respondent (Assessor's Representative)
The burden of proof merely controls whom goes first with their testimony, and the board encourages both sides to have evidence prepared irregardless of who holds the burden of proof in a case.
Should you desire to contest the ruling of the PTABOA, that process is outlined on your Form-115 and HERE as well.