The City of Carmel is appealing the Indiana Department of Local Government Finance’s (DLGF) denial of the city’s shortfall excess levy request for its 2024 property tax assessments. DLGF’s denial, Carmel argues, was based on an unsupported interpretation of the type of errors for which an excess levy shortfall may be claimed under Indiana Code section 6-1.1-18.5-16(a).  Carmel contends that the shortfall was created by erroneous property tax valuations, which are permitted claims under the statute.

DLGF counters that Carmel is inappropriately claiming an excess levy shortfall based on the difference between the certified levy and the abstract levy. This difference, DLGF argues, does not constitute an error in the assessed valuation for the shortfall tax levy described in Indiana Code section 6-1.1-18.5-16(a).