Kathryn Gillette v. Brown County Assessor

Kathryn Gillette challenges the final determination of the Indiana Board of Tax Review that valued her real property at $592,000 for the 2009 tax year. 1 Upon review, the Court affirms the Indiana Board’s final determination.

FACTS AND PROCEDURAL HISTORY

Gillette owns rental property on Sweet-water Lake in Nineveh, Indiana. In 2009, that property was assigned an assessed value of $636,500 ($102,400 for land and $534,100 for improvements). Believing this value to be too high, Gillette appealed her assessment first to the Brown County Property Tax Assessment Board of Appeals and then to the…