The Vermillion County board heard an administrative appeal on Oct. 1 over the 2025 assessment for a Newport property at 555 East South Street, parcel 83-06-35-120-001-012. Petitioner Ken disputed the assessor’s total assessed value and the way land and improvements were classified; the board took testimony and evidence and said it would render a written decision after the hearing.

The case was opened by Pat Ritchie, who identified the hearing as conducted under Indiana Code 6-1.1-1-1 and said the proceeding was being recorded and will be posted to the county’s YouTube channel. Ritchie and board members heard testimony from petitioner Ken (the property owner), Kim Hawkins (representing the petitioner), H. Gilmore (representing the county), and board members Sandy Whitaker and Brad Ringwall.

Ken told the board he believes the land portion and the classification of parts of his property are wrong. The assessor’s card shown at the hearing listed land at $21,300 and improvements at $173,500, for a total assessment the board discussed as $194,800. Ken said the property consists of about 1.6 acres in two separated sections, and he challenged comparisons to nearby parcels he said are assessed lower despite appearing larger. He also said two buildings were removed from his parcel and questioned how that change was reflected in the assessment.

Board members and staff explained assessment mechanics and homestead rules. The board noted state guidance allows a homestead benefit to cover up to 1 acre as a home site; the board’s summary at the hearing referenced a home-site acre being applied even if the house occupies less than an acre. Staff also said fieldwork had identified a concrete pad where a utility shed or barn had been, and that removal of those structures had been recorded; Paige (staff) and the board said the assessor’s office had adjusted the property card accordingly.

The petitioner offered an alternative market value figure of about $190,600–$191,000 while acknowledging he had not obtained an appraisal; the board recorded that figure as the petitioner’s contention. Ken repeatedly said assessments had risen sharply since 2021 and that he felt larger-acreage neighbors were not paying proportionately more. The assessor/board members explained that assessment increases reflect changes in market values, effective age adjustments and state cost tables used to compute market value under Indiana’s market-value-based assessment system.

Board staff described that, historically, the office used weighted effective ages to reflect additions and remodeling; since the state’s post-2002 market-value approach, effective age is applied to reflect improvements such as new roofs or remodeled interiors, which can increase a property’s assessed value. Staff said the assessor’s office would consider the petitioner’s evidence, including the documentation about removed buildings and comparables, when making its determination.

No formal vote or final ruling was issued at the hearing. Ritchie closed the record, said the board would consider the evidence and render a written determination using Form 115, and informed the petitioner of the right to appeal to the Indiana Board of Tax Review (IBTR) if dissatisfied. The board said no additional evidence would be accepted after the hearing.

The board’s next step is to review the submitted materials and issue a written decision; the petitioner will be notified by mail of the outcome and of appeal rights.