Evidence shows outrage over property tax assessment is a case of ‘buyer’s remorse’

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A dispute over a property tax assessment of a mobile home park is a case of buyer’s remorse and not indicative of an error by the Indiana Board of Tax Review, the Indiana Tax Court has ruled.

In Shelbyville MHPI, LLC v. Anne Thurston, in her official capacity as Assessor, Shelby County, 49T10-1003-TA-14, the Indiana Tax Court affirmed the IBTR’s decision to uphold the Shelby County assessor’s assessment of the property.  

Shelbyville MHPI, LLC bought a 51.04 acre mobile home park in December 2004 for $4,266,400. This amount was close to an independent appraisal that valued a portion of the park at $4.2 million.

For the 2006 tax year, the Shelby County assessor assessed MHPI’s property at $4,983,300. When MHPI appealed, the Shelby County Property Tax Assessment Board of Appeals reduced the assessment to $4,263,800.

However in October 2008, MHPI appealed to the IBTR, claiming its assessment was still too high. During the hearing, MHPI presented an appraisal that estimated the market value-in-use of the park at $2.9 million as of Jan. 1, 2005. In response, the assessor presented an appraisal which valued the property at $4.2 million as of Nov. 4, 2004. The assessor pointed out that MHPI purchased the park for just over $4.2 million in December 2004 which supported the county’s assessment.

The IBTR found the assessor’s evidentiary presentation more persuasive and upheld MHPI’s assessment.

MHPI appealed to the Indiana Tax Court. It asserted, in part, that the IBTR should have completely rejected or significantly discounted the assessor’s December 2004 sales evidence because MHPI had demonstrated it never would have paid over $4.2 million for the property had it known that Indiana’s re-trending process would cause the property taxes to “sky rocket.”

In addressing that issue, the court found MHPI made an incorrect assumption when it thought its assessment and associated property tax liability would remain relatively constant. The December 2004 sales evidence reflected both the robustness and stability of the manufactured home market for the 2006 tax year but also shows what MHPI believed the property to be worth at the time of purchase.

In opinion, Senior Judge Thomas Fisher wrote, “Accordingly, while MHPI’s current complaints regarding its ‘sky rocketing’ property taxes are indicative of buyer’s remorse, they do not require the complete rejection or substantial discounting of the December 2004 sales evidence.”



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  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.