The Vermillion County Property Tax Assessment Board of Appeals (PTABOA) on Oct. 23 heard testimony from property owner Charles Corrado and testimony from county appraisal staff and voted to set the 2025 assessed value for 1020 North Eighth Street, Clinton, at $46,100 — land $13,100 and improvements $33,000 — following a field inspection and review of photographic evidence.

The decision followed a hearing held at the Vermillion County Courthouse under Indiana Code 6-1.1-1-1 and recorded for the county's public YouTube channel. Pat Ritchie, president of the PTABOA, opened the hearing and identified the parcel as 83-13-10-321-048-002 and the assessment year as 2025.

Corrado, who testified that he purchased the house in the 1990s and no longer lives at the property, described extensive interior deferred maintenance and storm damage. "It's really not livable," Corrado said, citing missing wall coverings, an unfinished insulated room, an older furnace, a nonworking window air conditioner and a tree that damaged windows and siding. He provided about 47 photographs showing interior and exterior conditions.

Paige Goodwin, the county appraisal representative, said staff performed a field visit in August, updated the parcel dimensions, and adjusted the condition from "average" to "fair." Goodwin told the board the structure "suffers from minor deferred maintenance" but noted essential systems were present. "It does have heat. It does have electricity," Goodwin said during the hearing.

The PTABOA members discussed the photographs, insurance payments for recent storm repairs and the remaining deferred maintenance. Board members acknowledged some repair work would be covered by insurance but also noted other items appeared to be normal maintenance.

After discussion, a board member moved that the board adopt the assessor's revised figures, reflecting the lower condition rating and the reassessed improvement value. The motion — described on the record as leaving the assessment at the staff-recommended amounts (improvements reduced to $33,000) — was put to a voice vote and carried. The board recorded the outcome as approved.

Pat Ritchie told Corrado the board would consider the evidence and mail a written determination on Form 115. Board members reminded Corrado that if he disagrees with the board's written determination he may appeal to the Indiana Board of Tax Review (IBTR); Goodwin said an appraisal is the strongest evidence to use on further appeal and that the IBTR process is the next level.

The hearing record shows the board considered the assessor's site visit, the owner's photographs and testimony about longstanding interior deterioration plus recent storm damage. The board left the land value at $13,100 and adopted the revised improvement value of $33,000, producing a total assessed value of $46,100 for 2025. The owner was notified the decision would be mailed and given instructions on how to appeal.

Votes at a glance: PTABOA motion to adopt staff-recommended assessment (land $13,100; improvements $33,000; total $46,100) — outcome: approved (voice vote).

Background: The PTABOA hears county assessment appeals under Indiana law. If a property owner wishes to continue the appeal after the county board's written determination, the next step is filing a petition with the Indiana Board of Tax Review; the board noted that an independent market-value appraisal is typically the most persuasive evidence at that level.