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The State 49585 form, titled "NOTICE OF ACTION ON EXEMPTION APPLICATION," serves as a crucial communication tool between the County Property Tax Assessment Board of Appeals and property owners seeking a tax exemption. This document, outlined by the Department of Local Government Finance and following the guidelines pursuant to IC 6-1.1-11-7, notifies property owners about the action taken on their exemption applications. It highlights the importance of timely responses, specifying that any disagreements with the board's decision must be challenged through the filing of a Form 132 petition with the County Assessor within 30 days of notice receipt. The form comprehensively requires details regarding the petitioner's information, including the property owner's name and address, as well as the contact details of their licensed attorney if applicable. It also asks for a description of the property under consideration, whether real, personal, or both, alongside the final determination of the exemption application by the County Property Tax Assessment Board of Appeals. This determination includes the assessment date, percentage of tax exemption granted, and the breakdown of value between land improvements and personal property. Additionally, reasons for the board's decision and requisite signatures are mandated for completeness. This form not only facilitates a transparent assessment and appeals process but also ensures property owners are well-informed of their rights and the steps needed to contest decisions if necessary.

Sample - State 49585 Form

NOTICE OF ACTION ON EXEMPTION APPLICATION

State Form 49585 (R3 / 3-07)

Prescribed by the Department of Local Government Finance

FORM 120

NOTES:

This is a notice of action on an exemption application by the County Property Tax Assessment Board of Appeals as provided

 

for pursuant to IC 6-1.1-11-7.

If you do not agree with the action of the County Property Tax Assessment Board of Appeals, the Indiana Board of Tax Review will review that action if you file a Form 132 petition with the County Assessor of this county WITHIN THIRTY (30) DAYS of the mailing of this notice. See IC 6-1.1-15-3.

Please check type of property under application:

Real

Personal

Both

SECTION I: PETITIONER INFORMATION

Name of Property Owner / Petitioner (first, middle, last)

Address of Property Owner (number and street)

City

State

ZIP code

 

 

 

 

Name of Licensed Attorney

 

 

 

 

 

 

 

Address of Licensed Attorney (number and street)

City

State

ZIP code

 

 

 

 

SECTION II: DESCRIPTION OF PROPERTY

County

Township

 

Parcel of key number

 

 

 

 

 

 

 

Address of property (number and street)

 

City

 

State

ZIP code

 

 

 

 

 

 

Legal description provided on Form 11 or Property Record Card (for real property), or business name (for personal property)

 

SECTION III: FINAL DETERMINATION

You are hereby notified that your application for a property tax exemption for the property described above has been acted upon by the

_________________________________________________ County Property Tax Board of Appeals in the following manner:

March 1, __________ assessment date

% Exempt

% Taxable

Total

 

 

 

 

 

 

Land

 

 

 

Improvements

 

 

 

Personal Property

 

 

 

 

 

 

 

 

 

 

THE COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS SHALL COMPLETE SECTIONS IV AND V OF THIS FORM. See IC 6-1.1-11-7. (Notice of action by the County Property Assessment Board of Appeals; action by County Assessor and County Auditor; Appeal)

Date when notification was mailed (month, day, year)

Signature of County Assessor

 

 

Form 120, page 1 of 2

SECTION IV: DETERMINATION BY COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS

The County Property Tax Assessment Board of Appeals’ determination is based on the following reasons. This statement should include cites to applicable statutes, regulations, or case law in support of this determination.

SECTION V: SIGNATURES

Signature of County Property Tax Assessment Board of Appeals member

Date signed (month, day, year)

Signature of County Property Tax Assessment Board of Appeals secretary

Date signed (month, day, year)

Form 120, page 2 of 2

Form Overview

Fact Detail
Form Name State Form 49585 (R3 / 3-07)
Prescribed by Department of Local Government Finance
Purpose Notice of action on an exemption application by the County Property Tax Assessment Board of Appeals
Governing Law IC 6-1.1-11-7
Appeal Process File a Form 132 petition with the County Assessor within thirty (30) days of the mailing of the notice for review by the Indiana Board of Tax Review
Type of Property Allows for specification of Real, Personal, or Both types of property
Sections Includes Petitioner Information, Property Description, Final Determination, and Determination by County Property Tax Assessment Board of Appeals
Final Determination Details the percentage of property exempt and taxable as determined by the County Property Tax Assessment Board of Appeals
Required Signatures Requires signatures from both the County Property Tax Assessment Board of Appeals member and secretary
Supporting Documents Must include legal description provided on Form 11 or Property Record Card for real property, or business name for personal property

Guide to Filling Out State 49585

Filling out the State 49585 form is a crucial step in the process of seeking a decision on an exemption application. This document ensures that individuals seeking exemptions are informed about the actions taken by the County Property Tax Assessment Board of Appeals. Completing this form accurately is essential for the next steps in the process, especially if the petitioner disagrees with the decision. In that case, a Form 132 petition must be filed with the County Assessor within 30 days of receiving this notice. By following these steps, individuals can ensure their case is processed efficiently and correctly.

  1. Under the section labeled "NOTICE OF ACTION ON EXEMPTION APPLICATION," acknowledge the form's purpose by understanding its role in communication post-application review.
  2. In the "Check type of property under application" section, tick the appropriate box that represents the type of property you are applying for: Real, Personal, or Both.
  3. SECTION I: PETITIONER INFORMATION
    • Enter the Name of Property Owner / Petitioner, including first, middle, and last names in the designated spaces.
    • Fill in the Address of Property Owner including the number and street, City, State, and ZIP code in the provided fields.
    • If applicable, include the Name of Licensed Attorney and their address details similarly.
  4. SECTION II: DESCRIPTION OF PROPERTY
    • Record the County, Township, and Parcel or key number in the corresponding fields.
    • Provide the Address of the property including number and street, City, State, and ZIP code.
    • Include a Legal description from Form 11 or Property Record Card for real property or the business name for personal property.
  5. In SECTION III: FINAL DETERMINATION, wait for the County Property Tax Assessment Board of Appeals to fill in the details regarding the exemption status and related details. This section is for official use and will inform you of the decision made concerning your property.
  6. SECTION IV: DETERMINATION BY COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS - This part is completed by the County Property Tax Assessment Board of Appeals, listing the reasons for their determination, supported by applicable laws, statutes, or case law.
  7. SECTION V: SIGNATURES involves the official sign-off by the County Property Tax Assessment Board of Appeals member and secretary, including the dates signed. This portion will be completed by the respective officials.
  8. Ensure the Date when the notification was mailed is accurately filled in by the County Assessor to acknowledge when the notice was officially sent out.
  9. Review the completed form for accuracy and completeness before the County Assessor signs off at the bottom of the first page.

Once the form is fully filled out and submitted, it's essential to keep a close eye on the calendar. If there's a need to file an appeal, remember that the Form 132 petition must be submitted within 30 days of the mailing date of this notice. Ensuring all details are accurate and submitted timely can significantly impact the review process of your application.

Frequently Asked Questions

What is the State Form 49585?

State Form 49585, also known as the Notice of Action on Exemption Application, is a document issued by the County Property Tax Assessment Board of Appeals. This form serves as a notification regarding the board's decision on an application for property tax exemption in Indiana. It is used for both real and personal property tax exemption applications.

Who should receive the State Form 49585?

The form is mailed to property owners or petitioners who have applied for a property tax exemption. If a petitioner has a licensed attorney, a copy may also be sent to the attorney's address. It provides the applicants with the board's decision on their exemption request.

What actions can I take if I disagree with the decision?

If you disagree with the decision of the County Property Tax Assessment Board of Appeals, you have the right to appeal. An appeal can be filed by submitting a Form 132 petition to the County Assessor within 30 days from the mailing date of the notice.

What information is included in the State Form 49585?

The form includes the petitioner's information, a description of the property in question, and the final determination of the exemption application. The determination section will indicate the percentage of the property that is exempt and taxable, along with the decision on land improvements and personal property if applicable.

How is the determination made by the Board detailed in the form?

The determination made by the County Property Tax Assessment Board of Appeals is detailed in the form, including reasons for the decision. This section may cite applicable statutes, regulations, or case law that support the determination.

What sections of the State Form 49585 must be completed by the County Property Tax Assessment Board of Appeals?

Sections IV and V of the form must be completed by the County Property Tax Assessment Board of Appeals. These sections include the determination and reason for the decision, along with the signatures and dates signed by the board's member and secretary.

What does it mean if my property is categorized as % Exempt and % Taxable?

The categories of % Exempt and % Taxable in the final determination indicate the portions of your property that are exempt from property taxes and those that are subject to taxation. If your property is partially exempt, this will reflect how much of your property's value is taxable and how much is exempt from property taxes.

Is there a deadline for filing an appeal if I disagree with the exemption decision?

Yes, there is a strict deadline for filing an appeal. You must file a Form 132 petition with the County Assessor of your county within 30 days of the mailing of the State Form 49585. It is important to act quickly if you wish to appeal the decision.

Common mistakes

Filling out Form 49585, the Notice of Action on Exemption Application, is a critical step for property owners looking to secure tax exemptions in the state. However, even small errors can significantly delay or affect the outcome of an application. Here are ten common mistakes to avoid:

  1. Not verifying property type before submission - It is imperative to check the appropriate box indicating whether the property is Real, Personal, or Both. This mistake can lead to processing delays or incorrect assessments.
  2. Incorrect petitioner information - Ensuring that the name of the property owner or petitioner is accurately filled out with first, middle, and last names can prevent confusion and processing errors.
  3. Using an outdated address - If the address for the property owner is outdated or incorrect, it may result in failed delivery of crucial correspondence regarding the exemption application.
  4. Leaving the licensed attorney section blank when represented - If a licensed attorney represents the petitioner, failing to include their information can cause unnecessary complications during the review process.
  5. Inaccurate property description - The address, county, township, and parcel or key number must be meticulously checked to ensure they match official records. An inaccurate description can lead to the dismissal of the application.
  6. Forgetting the legal description - Omitting the legal description provided on Form 11 or the Property Record Card, especially for real property, can hinder the board's ability to accurately assess the application.
  7. Failing to sign the form - Both the petitioner and, if applicable, their attorney must sign the form. Unsigned forms are not processed.
  8. Misinterpreting the final determination section - The petitioner must understand the percentages of exemption and taxable amount determined by the board. Misinterpretation can lead to incorrect filing of appeals.
  9. Overlooking the notification date - The petition for review by the Indiana Board of Tax Review must be filed within 30 days of the mailing of this notice. Missing this deadline due to oversight can forfeit the right to appeal.
  10. Ignoring guidelines for appeal - Not properly following the appeal procedures as outlined can result in an unsuccessful appeal. It’s crucial to understand the steps for appealing the board's decision.

Avoiding these common errors requires attention to detail and a full understanding of the form's requirements. Applicants are encouraged to thoroughly review their application before submission to ensure the best chance of approval. Remember, accuracy and completeness are key.

Understanding and navigating through the process of filing tax exemption applications can be challenging. Applicants must stay diligent, double-check each part of the form, and adhere to deadlines and submission guidelines. With careful preparation and attention to detail, the likelihood of a successful tax exemption application increases significantly.

Documents used along the form

When dealing with property tax exemptions and the appeals process in Indiana, the State 49585 Form, known as the Notice of Action on Exemption Application, is a crucial document. However, this process typically requires navigating through additional paperwork to ensure that a property owner’s or petitioner’s case is thoroughly presented or to comply with legal requirements. Here’s a look at other forms and documents often used in tandem with the State 49585 Form for a comprehensive approach to handling property tax matters.

  • Form 132 - Petition to the Indiana Board of Tax Review: If a petitioner disagrees with the County Property Tax Assessment Board of Appeals' decision, this form is used to file an appeal with the Indiana Board of Tax Review within 30 days of the notice.
  • Form 11 - Property Tax Assessment Form: This is the form used by assessors to notify property owners of the assessed value of their property. It provides a basis for exemption applications and appeals.
  • Form 136 - Application for Property Tax Exemption: Before seeking an appeal with Form 49585, property owners must first submit this form to apply for a property tax exemption.
  • Form 133 - Commercial and Industrial Property Return: This form is for business property owners to report personal property for taxation purposes. It’s relevant when disputing values or seeking exemptions for business-related property.
  • Power of Attorney (POA) Documentation: If a property owner chooses to have a licensed attorney or representative handle their tax matters, this legal document grants that authority.
  • Certificate of Legal Description: This document provides a detailed legal description of the property in question. It’s often required for accurately identifying the property under appeal or exemption.
  • Board of Appeals Decision Letter: This is an official letter from the County Property Tax Assessment Board of Appeals detailing their decision on the exemption application. It's important for records and future appeals.
  • Supporting Documentation of Property Use: In cases of exemptions, documented evidence of the property’s use that qualifies it for exemption status (e.g., non-profit use) is crucial.
  • Notice of Assessment: Prior to any exemption application or appeal, a property owner receives a notice of assessment detailing the assessed value of the property. It provides a starting point for disputes or exemption claims.

Navigating the property tax exemption and appeal process requires a thorough understanding and timely management of various forms and supporting documents. Each piece of documentation plays a specific role in building a comprehensive case for exemption or appealing an unsatisfactory decision by the tax authorities. Careful attention to detail and adherence to deadlines are critical for property owners seeking favorable outcomes in their property tax dealings.

Similar forms

The State 49585 form, titled NOTICE OF ACTION ON EXEMPTION APPLICATION, shares similarities with other documents used within the realm of property taxation and legal appeals. While each form serves a specific purpose within the tax appeal process or property evaluation, their functions and the information they require provide a basis for comparison.

One such document is the Form 11: Property Tax Assessment Notice. Like the State Form 49585, Form 11 is issued by local property tax assessors to inform property owners of the assessed value of their property, which is crucial for determining tax liabilities. Both forms play a pivotal role in the property tax assessment and appeals process, providing property owners with essential information on valuation or exemption status. However, while Form 49585 notifies owners of the decision on an exemption application, Form 11 details the assessed value of a property that can be contested through an appeal.

Another document that bears resemblance is the Form 132: Petition for Review of Assessment. This form is directly linked to the State Form 49585, as mentioned within its content. Property owners who disagree with the decision documented in the State Form 49585 regarding their exemption application can file Form 132 to initiate a review by the Indiana Board of Tax Review. Both forms are integral components of the appeal process, with Form 49585 serving as the triggering document for any disputes over exemption decisions, and Form 132 acting as the means through which such disputes are formally raised and reviewed.

In addition, the Property Record Card shares a vital connection with the information provided in State Form 49585. While not a formal appeal or notification form like the others, the Property Record Card contains detailed information on the property's characteristics and valuation basis, which could be relevant to an exemption application's outcome. The State Form 49585 indirectly references this document through its requirement for a legal description of the property, which can be found on the Property Record Card. Together, these documents contribute to a comprehensive understanding of a property's valuation and tax status, facilitating informed decisions and appeals by property owners.

Dos and Don'ts

When dealing with the process of filling out the State Form 49585, an application concerning property tax exemptions, it's crucial to navigate the procedure with precision and awareness. Here are key dos and don'ts that might help guide you through this task with ease and accuracy.

Do's:

  1. Read the instructions carefully: Before filling out the form, make sure you thoroughly understand the guidelines provided. The details matter, and comprehension is key to a successful submission.
  2. Gather all necessary documentation: Before you start, ensure you have all required documents at hand, including any legal descriptions of the property, identification, and potentially the support of a licensed attorney.
  3. Fill out all sections accurately: Complete every required field with the correct information. Pay special attention to the petitioner information, property description, and the final determination sections.
  4. Double-check for accuracy: Once you have completed the form, review it for any errors. A single mistake can cause delays or impact the outcome of your exemption application.
  5. Submit within the deadline: Be aware of the timeline for submission. Applications must be filed within 30 days of the mailing of the notice, as per IC 6-1.1-15-3, to ensure your appeal is considered.

Don'ts:

  1. Don’t overlook the type of property: Be explicit about the type of property under application—real, personal, or both. This affects how the exemption is processed.
  2. Don’t forget to sign and date: Both the petitioner and, if applicable, the licensed attorney must sign and date the form. Unsigned forms are considered incomplete and will not be processed.
  3. Don’t ignore the guidance of a licensed attorney: If you are confused or uncertain about any part of the form, consulting with a licensed attorney can prevent mistakes and ensure your rights are protected.
  4. Don’t use unclear language: When describing your property or stating your case, use clear, concise language. Ambiguities can lead to misunderstandings or a delay in the processing of your application.
  5. Don’t submit without keeping a copy: Always keep a copy of the completed form and all supporting documentation for your records. This is important in case there are any questions or issues that arise after submission.

Misconceptions

Many people find the process of applying for a property tax exemption confusing, and misconceptions about State Form 49585 - the Notice of Action on Exemption Application - are common. Let's clear up some of these misunderstandings.

  • It's just a formality and doesn't require action. This is a misconception. When you receive State Form 49585, it means a decision has been made regarding your exemption application. If you disagree with this decision, you have 30 days to file a Form 132 petition for review. Ignoring this notice can mean missing the opportunity to appeal.

  • Anyone can fill out and submit the form. While it's true that any property owner can submit an application, it’s important to note that the form itself is not submitted by the individual. Instead, it is a notice sent by the County Property Tax Assessment Board of Appeals to inform you of the action taken on your application.

  • The form covers all types of exemptions. State Form 49585 specifically relates to property tax exemptions. It’s not a catch-all for every kind of tax exemption or appeal. The exemptions in question pertain to real or personal property.

  • Legal representation is not necessary for the process. While you're not required to have a licensed attorney, having one can be beneficial, especially if you decide to appeal the board's decision. The form even includes a section for attorney information, emphasizing the importance of professional guidance.

  • There’s plenty of time to appeal the decision. Actually, the window for filing an appeal is quite narrow. You have only 30 days from the mailing of the notice. This limited timeframe emphasizes the importance of promptly reviewing the decision and consulting with professionals if needed.

  • The form is the final step in the exemption process. Receiving the form is not the end. If you decide to appeal, it’s only part of an ongoing process that includes filing a Form 132 petition and potentially presenting your case to the Indiana Board of Tax Review.

  • Filing an appeal is a complex and tedious process. While the process of appealing might seem daunting, it is structured to ensure that property owners have a fair chance to contest decisions. Carefully following instructions and possibly getting legal advice can make this process manageable.

  • The decision is based purely on the board's discretion. This isn't accurate. The Board of Appeals' final determination is grounded in the law, as they must base their decisions on applicable statutes, regulations, or case law, and provide reasons for their determination on the form.

Understanding State Form 49585 and the associated procedures is crucial for property owners seeking exemptions. By dispelling these misconceptions, property owners can better navigate the process and take appropriate action when necessary.

Key takeaways

Understanding the State 49585 form is crucial for any individual or entity seeking an exemption on property taxes in Indiana. The form, serving as a notice of action on an exemption application, outlines the decision made by the County Property Tax Assessment Board of Appeals on such applications. Below are key takeaways to help navigate the process effectively:

  • State Form 49585 is prescribed by the Department of Local Government Finance and is a critical document for those seeking property tax exemptions in Indiana.
  • The form is a notice of action regarding an exemption application as per Indiana Code IC 6-1.1-11-7, detailing the County Property Tax Assessment Board of Appeals' decision.
  • If the petitioner disagrees with the Board's decision, they can appeal to the Indiana Board of Tax Review by submitting a Form 132 petition to the County Assessor within 30 days of the notice mailing.
  • Applicants must designate the type of property under application—whether real, personal, or both—effectively guiding the assessment process.
  • Section I requires detailed petitioner information, including property owner details and, if applicable, the licensed attorney's information representing the case.
  • The description of the property is crucial in Section II, necessitating accurate details about the parcel, location, and a legal or business name for personal property.
  • Section III reveals the final determination of the application, breaking down the exemption by percentage for land, improvements, and personal property where applicable.
  • The form is designed to provide clarity on the exemption process, with Sections IV and V mandating specific reasons for the determination, backed by statutes, regulations, or case law, alongside the necessary signatures from the Appeals Board.
  • Last but not least, keeping a vigilant eye on the mailing date of this notification is vital, as it triggers the 30-day period within which an appeal can be filed, safeguarding the petitioner's right to challenge the Board's decision.

Navigating the completion and implications of the State 49585 form requires attention to detail and an understanding of the legal framework governing property tax exemptions in Indiana. By closely following the guidelines and meeting the prescribed deadlines, petitioners can ensure their rights are adequately represented and protected throughout the process.

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