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Indiana property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

DLGF's published delinquency explanation: 5% if paid within 30 days and no prior installment delinquency for that parcel; otherwise 10%. Later-year unpaid installments can incur additional penalties. Statutory section number not independently confirmed here.

Official source. Verified .

Appeal process

An appeal denied at the initial stage goes to the county Property Tax Assessment Board of Appeals.

Official source. Verified .

Who may represent homeowners

State Form 23261 lists certified tax representatives, qualified attorneys and permanent full-time employees. A CPA without tax-representative certification is limited to personal-property matters; relatives cannot represent owners before IBTR.

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Indiana?

An appeal denied at the initial stage goes to the county Property Tax Assessment Board of Appeals.

Who may represent a homeowner in a Indiana property tax appeal?

State Form 23261 lists certified tax representatives, qualified attorneys and permanent full-time employees. A CPA without tax-representative certification is limited to personal-property matters; relatives cannot represent owners before IBTR.

Sources

www.in.gov
If an installment of real property taxes is completely paid on or before the date 30 days after the due date and the taxpayer is not liable for delinquent property taxes first due and payable in a previous installment for the same parcel, the amount of the penalty is equal to 5% of the amount of delinquent taxes. Otherwise, the amount of the penalty is equal to 10% of the amount of delinquent taxes.

Verified October 24, 2026

www.in.gov
If denied, the appeal will be forwarded to the county Property Tax Assessment Board of Appeals (PTABOA) for review.

Verified October 24, 2026

forms.in.gov
A Certified Tax Representative pursuant to 50 IAC 15-5.

Verified October 24, 2026