PTABOA 12/19/2025

Noble County Assessor administrative hearing (PTABOA-style appeals) · December 20, 2025

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Appeal: Randy (Randy Elijah) — initial intake; scheduling and conflict of interest

PresentationPublic Comment

3:48 → 11:15(7m 27s)

Hearing opened for appeal filed by Randy Elijah (taxpayer representative). Ben Castle, Noble County assessor, read the statutory hearing script and confirmed the parcel (401 S. Main St., Ligonier) and assessment year (2025). Staff identified a conflict because an appraiser on file is employed by the assessor's office contractor; the board said it would table a formal decision and reschedule the hearing for Jan. 9, requesting the taxpayer provide a current appraisal and corrected contact information.

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The Noble County Assessor held administrative property-tax appeal hearings on Dec. 19, 2025 at the Noble County Annex Building. The board reviewed multiple parcel appeals, approved several assessor-proposed adjustments and heard taxpayer concerns about rising tax bills and homestead/exemption rules.

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PTABOA 12/19/2025

Appeal: Randy (Randy Elijah) — initial intake; scheduling and conflict of interest

Transcript

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Appeal: Randy (Randy Elijah) — initial intake; scheduling and conflict of interest

Transcript