The County Assessor identifies, lists and calculates the assessed value of all Real and Personal property in those areas of the county that are not maintained by the individual Assessors. In general, the County Assessor performs the following duties:
1. Advises and instructs the County’s Assessors.
2. Oversees the General Reassessment process.
3. Serves as Member/Secretary of the County Property Tax Assessment Board of Appeals.
4. Insures countywide uniform Property Assessment Equalization.
5. Acts as the Inheritance Tax Appraiser and represents the Inheritance Tax Division.
6. Discovers and identifies omitted property.
7. Calculates the assessed value of all real property in each taxing district.
8. Verifies and review the self reported values of all personal property in each taxing district.
9. Calculates the total assessed value of each taxing district.
10. Certifies current Assessments to the County Auditor’s Office.
11. Utilizes recent sales of land (Sales Disclosures) to establish base market rates and values in each neighborhood, adjusts base values for location, nearness to amenities and other influence factors.
12. Is responsible for the selection of Assessment Software and Computer Systems.
Note also that three things may happen on appeal:
1) the assessed value may be raised;
2) it may be lowered;
3) it may remain the same
Should a property owner disagree with their assessment, they are entitled to an appeal. All appeals should begin with the assessor of the in which the property is located. A review of the property record card is important to ensure that all of the features of the property have been reported correctly. These include square footage, number of plumbing fixtures, finished or unfinished attics and basements, etc. Any discrepancy of these objective portions of the assessment may be handled at that time. If, however, there are subjective aspects of assessment that need to be appealed, a Form 130 should be filed with the County Assessor for further review.
A summary of the various levels of appeal are as follows:
County Property Tax Assessment Board of Appeals (PTABOA) Within 45 days of the date on the Notice of Assessment, file the appropriate Form (130 R\A for residential or agricultural real property, Form 130 C\I for commercial or industrial real property) with the County Assessor’s Office where the property is located. Information required to complete the form includes: the physical characteristics of the property in question, facts relevant to your appeal and the reason you believe the assessment is in error.
State Board of Tax Commissioners
If you disagree with the Notice of Assessment from the PTABOA, you may file an appeal (Form 131 Petition to the State Board of Tax Commissioners) with the State. This form must be filed with the County Assessor within 30 days of the PTABOA Final Determination. Along with the Form 131, you must submit a copy of the appeal documents filed with the County Board of Review and a copy of their determination.
The following forms may be necessary:
Correction of Errors
If an objective discrepancy exists that requires correction, this form is filed with the County Auditor. If the error encompasses multiple years, this form may be used to correct up to (3) years. Once the correction is made you may file a Form 17T to apply for a refund of property tax, if one is due.
Petition to the Property Tax Assessment Board of Appeals (PTABOA):
A determination will be sent to the taxpayer and the Assessor by the Property Tax Assessment Board of Appeals (PTABOA). Either party may request a review by the State Board of Tax Commissioners by filing a Form 131 within 30 days of receipt of the determination
Real Property Forms
Assessment Notice – A written notice to the property owner of the assessed value of certain properties described in the notice. Law mandates that notice be given to the property owner following a revaluation of the property. The Form 11 is the actual notice sent by the Assessor listing some of the property characteristics and the new assessed values.
Land – The ground on which improvements may be placed. Does not include anything but the land itself.
Improvements – Anything that is built on the land. (i.e., house, barn, pool, paving etc.)
Real Property – The sum of tangible and intangible rights in land and improvements on the land. Real Property means the following:
- Land located within this state.
- A building or fixture situated on land located within this state.
- An appurtenance to land located within this state.
- An easement in land located within this state, or an estate, right, or privilege in mines located on the land or minerals, including, but not limited to, oil and gas, located in the land, if the estate, right, or privilege is distinct from the ownership of the surface of the land.
- A gaming riverboat licensed under IC-4-33.
Personal Property – Movable items not permanently affixed to or part of the real estate such as:
- Billboard and other advertising devices which are located on real property that is not owned by the owner of the devices.
- Mobile homes, airplanes, and trailers not subject to the trailer tax under IC 6-6-5.
- Foundations (other than foundations which support a building or structure) on which machinery or equipment is installed.
All other tangible property (other than real property) which is beingheld for sale in the ordinary course of a trade or business,held, used, or consumed in connection with the production of income, orheld as an investment.
Real Estate – The physical land and everything permanently attached to it.
Tangible Property – The combination of Real Property and Personal Property.
Tangible Personal Property – Personal Property, such as goods, wares, and merchandise. Anything that has physical attributes: can actually be seen and handled physically.
Intangible Personal Property – Personal Property, such as money, deposits, credits, shares of stock, bonds, notes, other evidences of indebtedness, and other evidences of property interests: paper assets.
What if I’m making changes to my property?
If a building permit was issued, we will be notified by the planning agency. If however, improvements or modifications are made to property that cost more than $500 and a permit was not required, you need to file a Notice of Assessment Registration. This form may also be used to notify us of demolitions.There is an assessment registration form that can be found at our Forms Area and/or linking to: https://www.in.gov/icpr/webfile/formsdiv/00786.pdf
Why do I have to pay property taxes?
We’ve all become accustomed to the level of services provided by our local community. Schools, police and fire protection, libraries and paved roads are only a few of the amenities property taxes make possible. Without property taxes, we couldn’t support any of the above.
How is the amount of tax I owe derived?
Your assessed value is multiplied by the tax rate. The tax rate is the total rate of the combined taxing units (County, Township, City or Town, Library, etc.) within each taxing district. The tax rate is expressed in dollars per hundred dollar of assessed value. This amount is reduced by a state credit, Property Tax Replacement and is automatically deducted from your tax bill.
How will I know if my Assessment is correct?
Review the information provided on the Notice of Assessment (Form 11 R\A or C\I). The form not only shows the assessed value, but also the information used to arrive at the assessed value. You are encouraged to carefully check the following for accuracy:
· Year of construction.
· Number of stories.
· Exterior construction (brick, frame, block etc.)
· Square footage (calculated from outside measurements.)
· Number of extra plumbing fixtures (refers to the number of fixtures in excess of one full bath – 3 fixtures, kitchen sink and hot water heater per living unit.)
· Other assessable features (including but not limited to: extra living units, basement recreation rooms, hot tubs, central air conditioning, fireplaces, finished attics and basements, open and enclosed porches, etc.)
**Any factual errors can be corrected by filing Form 133, Petition For Correction of Error, anytime during the tax year.
What if I disagree with the Assessed Value?
A taxpayer has a right to appeal their property tax assessment for any reason. The burden of proof, however, will be on the taxpayer to prove why they should have their assessment changed. Just saying: ” My taxes are too high” is not sufficient. After carefully reviewing your assessment notice, contact your Assessor’s Office prior to filing an appeal.
Note also that three things may happen on appeal:
1) the assessed value may be raised;
2) it may be lowered; or
3) it may remain the same
See Appeal Process for more information.
What are Sales Disclosures and how are they used?
A sales disclosure is a form that is completed for all property transfers and must filed when the transfer is recorded. Sales Disclosures must be filed the County Auditor even if no money changed hands. The intent of the sales disclosure is to provide a base of information that will be utilized by both the State, County and Township Assessors to identify how much each property was transferred for. Sales disclosures were classified as “public information” beginning January 2000.
What constitutes True Tax Value?
True Tax Value is the sum of the land value and the depreciated value of improvements. Land is valued at its estimated market value based upon the sales of comparable properties in the immediate area. Improvements are anything that has been constructed on the land; including houses, barns, garages, swimming pools, decks, patios, utility sheds, tennis courts, gazebos, carports, etc.
Who is ultimately responsible for the value placed on my Real Property?
The State Legislature enacts property tax laws while the State Board of Tax Commissioners interprets the law, writes the rules and procedures, and sets the tax rates.
Who owns the property at a specific address?
To determine current ownership of property you should contact the County Auditors Office.
Is there any way I can reduce my taxes?
Yes. There are a number of credits and exemptions available to qualifying taxpayers. Your County Auditor can provide you with information and assist you in determining whether or not you qualify.
Where and when do I file my mortgage and homestead exemption?
Mortgages and homestead exemptions are filed with the County Auditor by May 10th and will be applied to the following year’s taxes. If you purchase a new property, both need to be filed. Should you refinance the mortgage a new mortgage exemption must be filed. The homestead exemption only needs to be filed once even though you may refinance the mortgage.
When do I need a Power of Attorney?
When an appeal is being filed by anyone other than the owner.
Where and when do I file a tax return on my business personal property?
Filing of forms 103 and 104 are required by May 15th of each year and are filed with the Assessor in the County in which the property is located.
Where do I get a copy of a plat map?
The “official” copy of the plat is filed with the County Recorder’s Office.
Are churches and not-for-profit organizations required to file a return for personal property?
Yes. The same deadline as above applies.