Indiana
*The assessment rules are changing.  Until the reassessment of 2002, structures were assessed based on the cost of replacing the structure, at 1991 construction costs.  Depreciation was subtracted, based on the age of the structure.  There are also adjustments for condition, neighborhood quality and other factors.  Non-farm land was assessed based on its predicted selling price without the structure.  Farm land was assessed based on its "use value," meaning its value varied with the land's productivity in agriculture.  The result was called "true tax value."  Before March 1, 2001, assessed value was one-third of true tax value.  Since then true tax value and assessed value have been the same, and tax rates were reduced by two-thirds.

For the reassessment of 2002, the Department of Local Government Finance (DLGF) provided local assessors with a manual, and with guidelines.  The manual defines true tax value as "value in exchange," which is the market value or predicted selling price of the property.  There are a few exceptions to this definition, such as farm land.  The manual tells local assessors that they may use any approved method for predicting selling prices.  Local assessors and DLGF will then evaluate the results of the assessment, by comparing assessed values with the prices of properties that are sold.  If criteria for accuracy are not met, assessments will be "equalized," which means that all property within a property type will be adjusted so that total assessed value equals the sum of predicted selling prices

In December 1998, the Indiana Supreme Court declared Indiana's real property tax assessment rules to be unconstitutional. Real property is land and buildings.  The rules for personal property, which is business equipment and inventories, were not challenged.  The Department of Local Government Finance (formerly the State Tax Board) rewrote the assessment rules to try to satisfy the Court's objections.  But these new rules would have created large shifts in property tax bills, increasing homeowner taxes and decreasing business taxes.  On June 22, 2002, the Indiana General Assembly addressed this problem, passing a bill that restructured Indiana's tax system.  Now, most homeowners should have seen property tax reductions in 2003

 

County

Multiplier

Phone Number

Additional Information

Allen

 

219-449-7123

 Allen Assessor (lists township assessors)

Bartholomew

 

812-379-1505

Bartholomew Assessor

Benton

 

765-884-1205

Benton

Bluffton (city) - Harrison Township

 

219-824-6476 for property assessor

219-824-6404 tax assessor

 

Boone

 

765-482-0140

Boone County GIS

Brown

 

812-988-5466

Brown County

Cass

 

574-753-7710

Cass County

Clark

 

812-285-6225 or 6224

Clark County 

Dearborn

 

812-537-8809

Dearborn County

Decatur

 

812-663-4868

Decatur Assessor

DeKalb

 

260-925-1824

DeKalb County Assessor

DelawareCenter Township

 

765-747-7715 or 7710

Center Township Assessor

Elkhart

 

574-535-6700

 Elkhart County

Fayette

 

765-825-4931

Fayette County

Franklin

 

764-647-4921

 

Freemont

 

219-668-1000

 

Fulton

 

219-223-2801

Fulton County

Grant

 

765-668-8871

Grant County

Hamilton

 

317-776-9617

Hamilton County

Hammond

 

219-933-2810

 

Hancock

 

317-477-1102

Hancock County Assessor

Hancock GIS

Hendricks

 

317-745-9207

Hendricks County Assessor

Henry

 

765-529-2104

Henry County Assessor

Huntington

 

219-358-4800

Huntington Assessor

Indianapolis

 

317-327-4907

 

Jackson

 

812-358-6111

 

Jasper

 

219-866-4914

 

Jay

 

260-726-4456

Jay Assessor

Jefferson (City)

 

812-285-6229

 

Johnson

 

317-736-3901

Johnson County Assessor (frames)

(includes township assessor info)

Kosciusko

 

574-372-2310

Kosciusko County

Lake

 

219-755-3100

Lake County Assessor

LaPorte

 

219-326-6808

ext 268/290

LaPorte Assessor

Marion

 

317-327-4819 or 4907

 Marion Assessor  

Monroe

 

812-349-2502

 Monroe Assessor

Montgomery

 

765-364-6420

 

Morgan

 

765-342-1065

Morgan Assessor

Porter

 

219-465-3460

Porter Assessor

Richmond

 

765-973-9254

 

Ripley

 

812-689-5656

 

St. Joseph

 

 

St. Joseph County (links to township assessors)

Scott

 

812-752-8436

Scott County Government

Steuben

 

260-668-1000 Ext. 1000

Steuben Assessor

Switzerland

 

812-427-3379

 

Tippecanoe (includes W. Lafayette)

 

765-423-9255

Tippecanoe County

Vanderburgh

 

812-435-5267

Vanderburgh Assessor

Vigo

 

812-462-3358

Vigo County Assessor

Vigo Property Search

Vigo Sales Disclosure Search

Wayne

 

765-973-9254

Wayne County Assessor also links to townships

Washington (Township)

 

317-327-4821

 

Wells

 

219-824-6476

 

Warrick

 

812-897-6125

 Warrick County

 

Return to List
 

Last Updated on 07/05/2007

Updates to: c-pulawski@comcast.net