Wentworth, J.
The Hutchersons appeal the Indiana Board of Tax Review’s final determination denying them the homestead standard deduction on their Hamilton County property for the tax years 2004 through 2007. The Assessor has filed a Motion to Dismiss for lack of subject matter jurisdiction or alternatively, for failure to state a claim upon which relief can be granted. The Court denies the Assessor’s Motion.
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The Court is well aware that this decision has the potential to open the floodgates for petition to correct error appeals by finding, as it must, that no statutory or regulatory time limitation exists after April 1, 2000. Moreover, the Court strongly supports the important public policy favoring limitations of claims. See Gundersen, 831 N.E.2d at 1276 (stating that the court favors a statute of limitations because it provides security against stale claims). Nonetheless, the Court declines to invade the domain of the Legislature and write in a limitations period where none exists. See Caylor-Nickel, 569 N.E.2d at 769. It is the role of our elected Legislature, not of the Judiciary, to determine public policy. See Boehm v. Town of St. John, 675 N.E.2d 318, 321 (Ind. 1996) (“the legislature has wide latitude in determining public policy, and we do not substitute our belief as to the wisdom of a particular statute for [that] of the legislature” (quotation marks and citation omitted)). The Court ardently urges the Legislature or the Department of Local Government Finance to act with all haste to provide security against stale claims arising under Indiana Code § 6-1.1-15-12.
CONCLUSION
For all the reasons stated above, the Court DENIES the Assessor’s Motion to Dismiss the Hutchersons’ claims for lack of subject matter jurisdiction and failure to state a claim upon which relief can be granted. Moreover, the Tax Court REVERSES the Indiana Board’s final determination that the Hutchersons’ petitions to correct error for 2004 through 2007 were untimely, and REMANDS for action consistent with this opinion.
SO ORDERED this 27th day of December 2013.