Board grants 90 days to review new $1.45M appraisal after timing and completeness questions

The Elkhart County Property Tax Assessment Board of Appeals on July 14, 2026, granted the assessor 90 days to review a late-submitted appraisal that valued a property at roughly $1.45 million and ordered steps for an on-site inspection or third-party appraisal if necessary.

Petitioner's representative Beth Swedo told the board that licensed appraiser Darren Batiste prepared an appraisal dated to 01/01/2024 valuing the property at $1,447,000 and provided an addendum opining $1,450,000 for 01/01/2025; she said a full report would be submitted as supplemental evidence. Swedo said she had received the appraisal the morning of the hearing and sought the board’s consideration of the appraisal figures.

Board members questioned the appraisal's timing, some blank comparable pages, and the absence of a clearly stated methodology in the addendum. The county noted apparent inconsistencies in dates on the appraisal documentation and said those items required further review.

Given the new, late evidence and outstanding questions, the board moved to give the assessor 90 days to review the appraisal and requested an on-site inspection; the motion also included a process for the assessor to propose up to three licensed appraisers from which the taxpayer or representative could select one if a third‑party inspection was agreed. The motion was seconded and carried.

Board members clarified procedural burdens: evidence and burden rules for assessments mean the taxpayer carries the 2024 burden while the assessor may carry the burden for 2025 if the taxpayer does not satisfy the requirement for the later year. Board members and county staff discussed deadlines and indicated the assessor would notify parties if additional time was needed.

No final change to assessed value was made at the hearing; the 90-day review and any resulting assessor appraisal or stipulation will determine next steps.