The Appraisal Institute is a global professional association of real estate appraisers, with nearly 18,000 professionals in almost 50 countries throughout the world. Its mission is to advance professionalism and ethics, global standards, methodologies, and practices through the professional development of property economics worldwide.
The Association of Indiana Counties (AIC) was established in 1957 for the betterment of county government. AIC's purposes and goals are to seek the betterment of county government through: representation of counties at the Indiana General Assembly; research and dissemination of information; communications through publications and seminars; professional training and educational programs; liaison between counties, state and federal agencies; and technical and managerial assistance.
The Department of Local Government Finance is responsible for ensuring property tax assessment and local government budgeting are carried out in accordance with Indiana law. The Department is charged with publishing property tax assessment rules and annually reviewing and approving the tax rates and levies of every political subdivision in the state, including all counties, cities, towns, townships, school corporations, libraries, and other entities with tax levy authority. The mission of the Department is to ensure a fair and equitable property tax system for Indiana taxpayers.
A three-member bipartisan board governs the Indiana Board of Tax Review (“IBTR”). The Board conducts an impartial review of appeals concerning: (1) the assessed valuation of tangible property; (2) property tax deductions; (3) property tax exemptions; or (4) property tax credits; that are made from a determination by an assessing official or a property tax assessment board of appeals (“PTABOA”). The Board also reviews assessment determinations made by the Department of Local Government Finance (“DLGF”).
The Tax Court has exclusive jurisdiction over any case that arises under the Indiana tax laws and that is an initial appeal of a final determination made by the Indiana Department of State Revenue or the Indiana Board of Tax Review. In addition, the Tax Court has jurisdiction over certain appeals from the Department of Local Government Finance. The Tax Court also hears appeals of inheritance tax determinations from the courts of probate jurisdiction. Such cases are called original tax appeals.
IAAO is a nonprofit, educational, and research association. It is a professional membership organization of government assessment officials and others interested in the administration of the property tax. IAAO was founded in 1934, and now has a membership of more than 7,000 members worldwide from governmental, business, and academic communities. IAAO strives to promote excellence in property appraisal, assessment administration, and property tax policy through professional development, research, and standards.
The Lincoln Institute of Land Policy seeks to improve quality of life through the effective use, taxation, and stewardship of land. A nonprofit private operating foundation whose origins date to 1946, the Lincoln Institute researches and recommends creative approaches to land as a solution to economic, social, and environmental challenges. Through education, training, publications, and events, we integrate theory and practice to inform public policy decisions worldwide.