Property tax appeals in Michiana: two states, two calendars

An assessment notice is an opening bid, not a verdict. Both states let an owner contest the value the assessor put on a house, both let you do it without a lawyer or an appraisal, and both decide most residential cases on the same evidence: what comparable houses actually sold for. What differs is the calendar, the forms, and — especially on the Michigan side — whether winning changes your bill at all. This guide covers both, with the deadlines first because they are where most appeals die. For how the underlying taxes work, read the two-state property tax guide first.

The two calendars side by side

Is it worth appealing?

In Indiana, usually yes if the value is clearly wrong. A homestead’s bill is capped at 1% of gross assessed value, so on a house at the cap every $10,000 of overassessment costs up to $100 a year, every year, until corrected — and the state’s appeal fact sheet notes that if the assessment rose more than 5% over the prior year, the burden of proof shifts to the assessor, unless the increase came from renovations, new improvements, zoning or a change in use.

In Michigan, check one number before you spend an evening on comps. Your bill is based on taxable value, which is the lower of the state equalized value or the capped value, and the capped value can rise each year only by the lesser of 5% or inflation — the State Tax Commission set the 2026 multiplier at 1.027. A longtime owner whose taxable value sits far below the state equalized value can win a lower assessment and see no change in the bill. The appeal matters most to recent buyers, because taxable value uncaps to the state equalized value the year after a transfer of ownership.

Indiana, step one: Form 130 and the informal meeting

The appeal begins with the Taxpayer’s Notice to Initiate an Appeal — Form 130 — filed with the township assessor, or the county assessor where there is no township assessor, one form per parcel. The deadline under IC 6-1.1-15-1.1 depends on when the county mailed the notice of assessment (Form 11):

• If the notice was mailed before May 1 of the assessment year, file by June 15 of that year.
• If it was mailed on or after May 1, file by June 15 of the year the tax bill is mailed.

Filing triggers a preliminary informal meeting, where you and the assessor exchange the evidence each side is relying on. If you agree on a value there, the county board votes on the agreed resolution. You do not need an appraisal, and while the appeal is pending you may pay tax based on the prior year’s assessment without penalty.

Indiana, step two: the PTABOA and the state board

If the informal meeting does not settle it, the county Property Tax Assessment Board of Appeals must hold a hearing within 180 days of your filing and mail notice at least 30 days ahead. A continuance for good cause must be requested in writing at least 10 days before the hearing, and failing to appear without one can draw a $50 penalty. You can ask the board to decide on the papers without a hearing if you ask at least 20 days ahead.

After the PTABOA rules, you have 45 days from the notice of its determination to file Form 131 with the Indiana Board of Tax Review — or you may go straight there if the county board has not acted within 180 days. A relative can represent you before the PTABOA but not before the state board. The board’s procedural rules were rewritten in 2026 (52 IAC 5), so read the current version on its website before filing.

Michigan, step one: the March Board of Review

Every township and city board of review meets in March. In 2026 the appeal sessions began March 9, the second Monday in March, and local units may start on the following Tuesday or Wednesday instead. Your assessment change notice lists the dates and place. A nonresident owner — including an Indiana resident with a Harbor Country cottage near New Buffalo or Three Oaks — may protest by letter; residents may do so only if the township or city has adopted a resolution allowing it, which the notice will say. The board must tell you its decision in writing by the first Monday in June.

This step is not optional. Under MCL 205.735a, a residential valuation dispute must be protested to the board of review before the Tax Tribunal has jurisdiction. The July and December boards cannot fix a valuation you disagree with; they correct clerical errors and mutual mistakes of fact.

Michigan, step two: the Tax Tribunal’s small claims division

If the March board says no, residential owners file a petition with the Michigan Tax Tribunal by July 31 of the tax year. Most residential cases go to the small claims division: informal, usually a 30-minute telephone hearing, no formal record, and parties typically represent themselves. You will get notice at least 45 days before the hearing, and your evidence must be filed with the tribunal and served on the township or city at least 21 days before it — evidence not served is generally excluded. The tribunal says a case can take 12 to 18 months, and if the hearing falls after April 1 of the next year it automatically adds that tax year to the case.

One separate track: if the assessor denies your principal residence exemption, that goes to the tribunal within 35 days of the denial, not to the March board.

Building a comp-based case

Boards are not moved by tax bills that went up or by neighbors who pay less. They are moved by sales. The Indiana fact sheet lists the evidence that counts: a sale of the property itself, sales of comparable properties, purchase offers, and an appraisal.

Choose comps the way an assessor would

Use arm’s-length sales close to the valuation date — for Indiana’s January 1, 2025 assessment, the state says 2024 sales were used — as close to your house as possible in size, age, style, lot and condition, from the same neighborhood or school district. Three to five good sales beat fifteen loose ones. The run-your-own-comps tool walks through selecting and adjusting them, and the low-appraisal guide shows the same logic from the lender’s side. Town medians on the market report — $190K in South Bend and $195K in Niles through June 2026 — are a sanity check, not evidence.

Check the property record card first

Pull the record card from the county or township site and compare it with the house: square footage, bedroom and bath count, finished basement, garage, condition grade. A wrong description is its own ground for appeal on Form 130, and it is the easiest win there is. A recent purchase at arm’s length is also strong evidence — the price you just paid is a sale of the subject property.

Mistakes that sink appeals

Missing the date is the first, and neither state’s deadline bends. Arguing the tax rate instead of the value is the second — the rate is set by local budgets and referendums, and a value appeal cannot touch it. Skipping the Michigan board of review forfeits the tribunal. Showing up at an Indiana hearing with evidence the assessor has never seen invites a continuance, because the statute requires the two sides to exchange it. And in Michigan, winning a lower state equalized value that is still above your capped value wins nothing. Selling soon? An accurate assessment also helps the next owner, which is worth noting in a direct sale; MichianaRealty.com™ covers the tax lines at closing in the closing-cost guide.

Frequently asked questions

How do I appeal my property tax assessment in Indiana?

File Form 130, the Taxpayer’s Notice to Initiate an Appeal, with your township or county assessor - one per parcel - by June 15 of the assessment year if the notice of assessment was mailed before May 1, or by June 15 of the year the tax bill is mailed if it went out later. An informal meeting follows; if that fails, the county PTABOA holds a hearing, and its decision can be taken to the Indiana Board of Tax Review on Form 131 within 45 days.

When is the March Board of Review in Michigan?

Boards of review hold their appeal sessions beginning the second Monday in March - March 9 in 2026 - though a township or city may start on the following Tuesday or Wednesday. Your assessment change notice lists the exact dates and location. Nonresident owners may protest by letter.

What is the deadline to appeal to the Michigan Tax Tribunal?

For residential property, the petition must be filed by July 31 of the tax year, and only after the assessment was protested at the March Board of Review. Principal residence exemption denials by the assessor have a separate 35-day deadline to the tribunal.

Do I need an appraisal to appeal my property taxes?

No. Indiana law says a taxpayer is not required to submit an appraisal, and Michigan’s small claims division is built for owners representing themselves. Comparable sales, a recent purchase of the property itself, and corrections to the property record card are the usual evidence. An appraisal helps in a close case but is not required in either state.