Court affirms higher home assessment as compared to neighbors

Back to TopCommentsE-mailPrintBookmark and Share

The Indiana Tax Court Thursday affirmed the 2007 assessment of a property in an upscale community on Lake Michigan, rejecting the homeowner’s argument that the assessment should be lower because surrounding homes were assessed at a lower ratio when taking into account the prices at which the homes were sold.

William Thorsness appealed the $1,647,800 assessment of the property he purchased on Jan. 31, 2007, for $1.65 million. He argued that his assessment should be reduced to $1,311,750, which is 79.5 percent of the purchase price. He came up with this percentage after looking at six other residential properties in his neighborhood and found, on average, they were assessed at 79.5 percent of their recent sale prices.

The Indiana Board of Tax Review affirmed the assessment, finding Thorsness’ “ratio study” didn’t meet the criteria for ratio studies.  Because of that, it was not probative in demonstrating that his property was inequitably or non-uniformly assessed.

He appealed in February 2011, and the Tax Court heard arguments in August 2011.

In William W. Thorsness v. Porter County Assessor, 49T10-1102-TA-14, Thorsness claimed the tax board erred in determining that he, and not the assessor, bore the burden of proof at the administrative hearing. Second, he claimed that the board erred in determining that his evidence was not probative in demonstrating that the assessor’s assessment lacked uniformity.

In 2009, the General Assembly established an exception to the rule that a taxpayer always bears the burden of proof when challenging property tax assessments – I.C. 6-1.1-15-1(p), “the burden-shifting rule.” The exception occurs when the assessed value increases by more than five percent over the preceding assessment date.

“[T]he Indiana Board’s mistake does not constitute reversible error in this case because the burden-shifting rule contained in Indiana Code § 6-1.1-15-1(p) (and its progeny) applies only to valuation challenges, not to uniform and equal constitutional challenges for the following reasons,” Judge Martha Blood Wentworth wrote.

She noted that while Thorsness’ data on his neighbors’ assessments is relevant, the board didn’t err in determining it was not probative in demonstrating that his property was assessed and taxed at a level that exceeded the common level within the township overall. The standards outlined by the Department of Local Government Finance require a statistical measure of assessment uniformity must be calculated for the entire taxing district and each stratum therein.


Post a comment to this story

We reserve the right to remove any post that we feel is obscene, profane, vulgar, racist, sexually explicit, abusive, or hateful.
You are legally responsible for what you post and your anonymity is not guaranteed.
Posts that insult, defame, threaten, harass or abuse other readers or people mentioned in Indiana Lawyer editorial content are also subject to removal. Please respect the privacy of individuals and refrain from posting personal information.
No solicitations, spamming or advertisements are allowed. Readers may post links to other informational websites that are relevant to the topic at hand, but please do not link to objectionable material.
We may remove messages that are unrelated to the topic, encourage illegal activity, use all capital letters or are unreadable.

Messages that are flagged by readers as objectionable will be reviewed and may or may not be removed. Please do not flag a post simply because you disagree with it.

Sponsored by
Subscribe to Indiana Lawyer
  1. This is ridiculous. Most JDs not practicing law don't know squat to justify calling themselves a lawyer. Maybe they should try visiting the inside of a courtroom before they go around calling themselves lawyers. This kind of promotional BS just increases the volume of people with JDs that are underqualified thereby dragging all the rest of us down likewise.

  2. I think it is safe to say that those Hoosier's with the most confidence in the Indiana judicial system are those Hoosier's who have never had the displeasure of dealing with the Hoosier court system.

  3. I have an open CHINS case I failed a urine screen I have since got clean completed IOP classes now in after care passed home inspection my x sister in law has my children I still don't even have unsupervised when I have been clean for over 4 months my x sister wants to keep the lids for good n has my case working with her I just discovered n have proof that at one of my hearing dcs case worker stated in court to the judge that a screen was dirty which caused me not to have unsupervised this was at the beginning two weeks after my initial screen I thought the weed could have still been in my system was upset because they were suppose to check levels n see if it was going down since this was only a few weeks after initial instead they said dirty I recently requested all of my screens from redwood because I take prescriptions that will show up n I was having my doctor look at levels to verify that matched what I was prescripted because dcs case worker accused me of abuseing when I got my screens I found out that screen I took that dcs case worker stated in court to judge that caused me to not get granted unsupervised was actually negative what can I do about this this is a serious issue saying a parent failed a screen in court to judge when they didn't please advise

  4. I have a degree at law, recent MS in regulatory studies. Licensed in KS, admitted b4 S& 7th circuit, but not to Indiana bar due to political correctness. Blacklisted, nearly unemployable due to hostile state action. Big Idea: Headwinds can overcome, esp for those not within the contours of the bell curve, the Lego Movie happiness set forth above. That said, even without the blacklisting for holding ideas unacceptable to the Glorious State, I think the idea presented above that a law degree open many vistas other than being a galley slave to elitist lawyers is pretty much laughable. (Did the law professors of Indiana pay for this to be published?)

  5. Joe, you might want to do some reading on the fate of Hoosier whistleblowers before you get your expectations raised up.