# PTABOA Hearing


**Body:** Kosciusko County Government
**Date:** October 26, 2026
**Jurisdiction:** SLED

The Kosciusko County Property Tax Assessment Board of Appeals held a hearing on October 26, 2026 (the meeting metadata lists October 27) concerning parcel 43-01-02-400-003.0000-20. The taxpayer appealed the assessment, saying the recorded sale information confused the real-estate price with personal property, inventory, and equipment. The taxpayer said the real-estate appraisal excluded the business and that the assessment was about $1 million above the amount paid for the real estate. County representatives discussed the property’s commercial use and a proposed classification change for the commercial building from general retail to a GCK-style building, which lowered that component’s indicated value from approximately $1.047 million to $775,000.

The county presented a proposed total assessment of $1,831,600. Board members requested copies of the property record cards showing the recommended changes, and the hearing paused to obtain them. The transcript does not show a final board vote or decision. No procurement, contract award, or purchasing activity was identified.

**Source:** Kosciusko County Government