Assessors tell Gary residents how property values are set and how to appeal — deadline June 15

Councilwoman Linda Barnes Cwell hosted a Fifth District community forum where Cay Township Assessor Jackie Collins and Lake County Assessor Lata Spearman explained how property assessments are calculated, how residents can appeal, and what evidence is persuasive in review hearings.

"An assessor places a value on property for tax purposes," Collins said, explaining that assessors use mass appraisals by neighborhood and consider market value-in-use — what a willing buyer would pay, given the property’s use. She said higher assessments do not automatically mean higher taxes because taxes are tied to government spending.

Collins and Spearman walked through the appeal process: file a Form 130 with the assessor’s office, participate in a preliminary conference, and if unresolved, appeal to the Property Tax Assessment Board of Appeals and then the Indiana Board of Tax Review. Spearman noted the statutory procedures and timelines, saying the assessment valuation date is Jan. 1 and that assessing officials typically review sales from the preceding 12 months (extending to 24 months when necessary).

Both assessors described the evidence that persuades review boards: comparable sales within the valuation period, compliant professional appraisals (often accepted by the review board), and dated photos documenting condition or defects. Collins urged homeowners who doubt their assessment to request a property record card at the assessor’s office or bring comparable market analyses from local realtors.

During questions, residents raised concerns about neighborhood blight, unpermitted renovations and a small number of high-priced sales that look like outliers. Collins acknowledged that blight reduces market value in some cases but said supply-and-demand conditions and rising building costs also drive values. She cited a Miller sale reported in the forum at $2.1 million as an example of an outlier that may not affect neighborhood trends.

Speakers reminded residents that the appeal deadline is June 15 and that online Form 130 filings are accepted through 11:59 p.m. on that date; assessors offered extended in-person hours (Saturday 10 a.m.–2 p.m., and Monday evening until 6:30 p.m.) to help taxpayers file. The forum also included guidance on exemptions and deductions for seniors and disabled veterans; speakers said legislation exists for disabled-veteran exemptions and that any proposed elimination of property taxes for seniors had been discussed by the governor but was not law.

Councilwoman Cwell and the assessors encouraged residents to report permit violations to the city via the 311 app or by contacting council offices, and they noted past high-profile appeals (such as for the Hard Rock Casino) that were settled and affected local revenue.

The forum concluded with a reminder that staff can print property record cards on site and further assistance is available online and at assessor offices.