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Board denies correction-of-error request for Warsaw convenience store assessment
Summary
On May 18, 2026, Kosciusko County’s Property Tax Assessment Board of Appeals rejected a petitioner’s Form 130 seeking a correction of error for parcel 43-11-07-400. -769.000-032 (1695 West Lake Street); the petitioner was not present and the board voted “no change.”
WARSAW, Ind. — The Kosciusko County Property Tax Assessment Board of Appeals on May 18 denied a correction-of-error filing related to a convenience store at 1695 West Lake Street, ruling there was no objective error in the county’s assessment and voting “no change.”
The board heard the county’s presentation that the petitioner filed a Form 130 for the 2022–24 assessment years claiming the county failed to use the proper base land rate. “What Mr. Smith has turned in is Form 130,” the county’s representative explained, saying the county provided property record cards and the 2021 land order as evidence and contending the filing did not show an objective error.
“My name is Gail Chapman and I’m the secretary of the property tax Assessment Board of Appeals,” Gail Chapman told the hearing attendees as she recorded participants and administered the oath for witnesses. Chapman also noted the taxpayer was not present and that the board would mail a Form 115 to notify the petitioner of the board’s decision.
County staff detailed how the assessment was calculated. The record shows the 2021 land order lists a base land rate of $78,000; county staff said they apply the state multiplier (1.06), multiply by site size for an extended value, then apply a market factor (in this case 1.186) to arrive at market value. The county said those steps are recorded on the property record card and, based on that documentation, it disputed that an objective error occurred.
Board members questioned whether the petitioner was contesting the final improved value rather than the land base rate; county staff responded that the steps and multipliers used were consistent with state guidance and that they had attempted to contact the petitioner by email but had received no substantive response other than an acknowledgment of evidence sent.
The hearing record notes the petitioner previously filed appeals for later years that were denied or withdrawn at the state level; the county characterized the latest Form 130 filing as another method for challenging the assessment rather than a demonstration of an objective clerical error.
A board member moved “no change.” Several members voiced agreement and indicated the motion carried by voice vote; the hearing record does not provide a numerical roll call tally. The board concluded the hearing and instructed staff to inspect the subject property and consider evidence already entered; it also stated no additional evidence would be accepted unless requested during the hearing. The board said it will mail a Form 115 with the written decision and reminded the petitioner of the right to file a Form 131 with the state if they wish to appeal.
The parcel number is 43-11-07-400. -769.000-032 and the recorded owner is Max Convenience Stores, LLC. The board conducted the hearing under Indiana statute IC 6-1.1-1.
