State Form 21514 (132) "Petition for Review of Exemption Before the Indiana Board of Tax Review" - Indiana

Form State21514 is a Indiana Board of Tax Review form also known as the "Form 132 - Petition For Review Of Exemption Before The Indiana Board Of Tax Review". The latest edition of the form was released in June 1, 2016 and is available for digital filing.

Download an up-to-date Form State21514 in PDF-format down below or look it up on the Indiana Board of Tax Review Forms website.

ADVERTISEMENT

Download State Form 21514 (132) "Petition for Review of Exemption Before the Indiana Board of Tax Review" - Indiana

530 times
Rate
4.8(4.8 / 5) 27 votes
Reset Form
PETITION FOR REVIEW OF EXEMPTION
FORM 132
BEFORE THE INDIANA BOARD OF TAX REVIEW
IBTR PETITION NUMBER
State Form 21514 (R7 / 6-16) / IBTR Form 132
Prescribed by the Indiana Board of Tax Review
INSTRUCTIONS:
1. Complete all sections of this petition.
__ __ -- __ __ __ -- __ __ -- 2 -- 8 -- __ __ __ __ __ -- __ __
2. File this petition with the:
Co.
Dist.
Appeal
Sequence
Year
Indiana Board of Tax Review
Year
Filed
100 North Senate Avenue, Room N-1026
Indianapolis, IN 46204
3. Mail a copy of this petition to the other party.
FILING INFORMATION
Information regarding appeal procedures is available on the Indiana Board of Tax Review (IBTR) website located at www.in.gov/ibtr.
FILING DEADLINE: This petition must be filed not later than forty-five (45) days after the Notice of Action on Exemption Application is given to the
taxpayer. If the county board has failed to act on an exemption application and it has been more than one hundred eighty (180) days since the filing date
of the application, the owner may initiate an appeal to the IBTR.
ATTACHMENTS TO THIS PETITION: The following information must be attached to this petition.
1. A copy of the underlying Application for Property Tax Exemption (State Form 9284 / Form 136).
2. A copy of the Notice of Action on Exemption Application (State Form 49585 / Form 120), or an explanation if the county board has not issued a notice
of action.
3. The petition must be signed by the owner or an attorney at law.
4. A listing of other related parcels that are currently on appeal.
Multiple years or multiple parcels require separate petitions, except that a party may ask the IBTR for permission to file a single petition for
multiple parcels where the parcels are contiguous and the issues to be appealed on each parcel are substantially similar.
FAILURE TO FOLLOW INSTRUCTIONS: The Petitioner must complete all sections of this petition. If the Petitioner does not comply with the instructions
for completing this form, the IBTR may return the petition to the Petitioner with a description of the defect. The Petitioner will then have thirty (30) days from
the date of the notice of defect to cure the defect and file a corrected petition. If the corrected petition does not comply with the instructions for completing the
form, the IBTR may deny the petition.
If the owner does not comply with the statutory procedures for obtaining an exemption, the owner waives the exemption. If the exemption is waived, the
property is subject to taxation.
Check the type of property under appeal:
Real
Personal
Both
Is this property currently under appeal with the Indiana Board of Tax Review for another tax year?
Yes
No
If yes, indicate year(s) and type of appeal(s): _____________________________________________________________________
Is this appeal being filed because the county board failed to act on the exemption application within one hundred eighty (180) days after the
owner filed the application for exemption?
Yes
No
SECTION 1: PROPERTY AND PETITIONER INFORMATION
Parcel or Key number (for real property)
County
Township
Address of property (number and street or rural route)
City
ZIP Code
Legal description provided on Form 11 or Property Record Card (for real property) , or business name (for personal property)
Assessment year under appeal
__________________
Name of property owner
Telephone Number
E-mail Address
(
)
Address of property owner (number and street or rural route)
City
State
ZIP Code
Name of licensed attorney
Telephone Number
E-mail Address
(
)
Address of licensed attorney (number and street or rural route)
City
State
ZIP Code
SECTION 2: ACTION BY COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS
List below the assessment determination issued by the County Property Tax Assessment Board of Appeals (from State Form 49585 / Form 120)
Assessment Date ________________
% Exempt
% Taxable
Total
Land
Improvements
Personal Property
Form 132, page 1
Form 132, page 1
Reset Form
PETITION FOR REVIEW OF EXEMPTION
FORM 132
BEFORE THE INDIANA BOARD OF TAX REVIEW
IBTR PETITION NUMBER
State Form 21514 (R7 / 6-16) / IBTR Form 132
Prescribed by the Indiana Board of Tax Review
INSTRUCTIONS:
1. Complete all sections of this petition.
__ __ -- __ __ __ -- __ __ -- 2 -- 8 -- __ __ __ __ __ -- __ __
2. File this petition with the:
Co.
Dist.
Appeal
Sequence
Year
Indiana Board of Tax Review
Year
Filed
100 North Senate Avenue, Room N-1026
Indianapolis, IN 46204
3. Mail a copy of this petition to the other party.
FILING INFORMATION
Information regarding appeal procedures is available on the Indiana Board of Tax Review (IBTR) website located at www.in.gov/ibtr.
FILING DEADLINE: This petition must be filed not later than forty-five (45) days after the Notice of Action on Exemption Application is given to the
taxpayer. If the county board has failed to act on an exemption application and it has been more than one hundred eighty (180) days since the filing date
of the application, the owner may initiate an appeal to the IBTR.
ATTACHMENTS TO THIS PETITION: The following information must be attached to this petition.
1. A copy of the underlying Application for Property Tax Exemption (State Form 9284 / Form 136).
2. A copy of the Notice of Action on Exemption Application (State Form 49585 / Form 120), or an explanation if the county board has not issued a notice
of action.
3. The petition must be signed by the owner or an attorney at law.
4. A listing of other related parcels that are currently on appeal.
Multiple years or multiple parcels require separate petitions, except that a party may ask the IBTR for permission to file a single petition for
multiple parcels where the parcels are contiguous and the issues to be appealed on each parcel are substantially similar.
FAILURE TO FOLLOW INSTRUCTIONS: The Petitioner must complete all sections of this petition. If the Petitioner does not comply with the instructions
for completing this form, the IBTR may return the petition to the Petitioner with a description of the defect. The Petitioner will then have thirty (30) days from
the date of the notice of defect to cure the defect and file a corrected petition. If the corrected petition does not comply with the instructions for completing the
form, the IBTR may deny the petition.
If the owner does not comply with the statutory procedures for obtaining an exemption, the owner waives the exemption. If the exemption is waived, the
property is subject to taxation.
Check the type of property under appeal:
Real
Personal
Both
Is this property currently under appeal with the Indiana Board of Tax Review for another tax year?
Yes
No
If yes, indicate year(s) and type of appeal(s): _____________________________________________________________________
Is this appeal being filed because the county board failed to act on the exemption application within one hundred eighty (180) days after the
owner filed the application for exemption?
Yes
No
SECTION 1: PROPERTY AND PETITIONER INFORMATION
Parcel or Key number (for real property)
County
Township
Address of property (number and street or rural route)
City
ZIP Code
Legal description provided on Form 11 or Property Record Card (for real property) , or business name (for personal property)
Assessment year under appeal
__________________
Name of property owner
Telephone Number
E-mail Address
(
)
Address of property owner (number and street or rural route)
City
State
ZIP Code
Name of licensed attorney
Telephone Number
E-mail Address
(
)
Address of licensed attorney (number and street or rural route)
City
State
ZIP Code
SECTION 2: ACTION BY COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS
List below the assessment determination issued by the County Property Tax Assessment Board of Appeals (from State Form 49585 / Form 120)
Assessment Date ________________
% Exempt
% Taxable
Total
Land
Improvements
Personal Property
Form 132, page 1
Form 132, page 1
SECTION 3: GROUNDS FOR APPEAL
Check the specific statute exemption is claimed under:
Charitable IC 6-1.1-10-16
Literary IC 6-1.1-10-16
Scientific IC 6-1.1-10-16
Educational IC 6-1.1-10-16
Religious IC 6-1.1-10-16
Fraternal Beneficiary Association IC 6-1.1-10-23
Other
(Cite to the specific statute under which exemption is claimed.) __________________________________
For All Appeals: Please explain in detail the basis for your belief that the subject property qualifies for exemption.
SECTION 4: OPTIONAL ELECTION OF ELECTRONIC SERVICE
I elect to receive all notices regarding this petition by electronic mail. I understand that the electronic mail notices are considered effective in the same
manner as if the notices had been sent b United States mail to the part 's mailing address of record and a hard cop
manner as if the notices had been sent by United States mail to the party's mailing address of record and a hard copy will not be provided.
ill not be pro ided
Elect electronic service
Initial
E-mail address for service
SECTION 5: SIGNATURES
PROPERTY OWNER
I certify that all entries on this form are accurate to the best of my knowledge and belief.
Date signed (month, day, year)
Signature of property owner
Printed or typed name of property owner
Title (Please print or type.)
ATTORNEY REPRESENTATIVE
I certify that all entries on this form are accurate to the best of my knowledge and belief.
Date signed (month, day, year)
Signature of attorney representative
Printed or typed name of attorney representative
Attorney number
SECTION 6: CERTIFICATE OF SERVICE
In addition to filing this petition with the IBTR, a copy of this petition must be mailed to the Respondent. In most cases, the Respondent is the county assessor.
If this petition is filed by the county assessor, then the taxpayer is the Respondent. Complete the date of service, the name and address of the party being
served, the manner of service, and then sign and date.
I affirm under the penalties of perjury that on this __________ day of __________________, 20_____, a copy of this petition has been served on:
Name:
Manner of service:
Address:
US Mail
Hand delivery
Other
Signature
Date (month, day, year)
Form 132, page 2
Form 132, page 2
ADVERTISEMENT
Fill PDF online
Page of 2