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Indiana and Administrative Code
Indiana Code
Administrative Code
- Assessment of Mobile Homes 50 IAC 3.3
- Assessment of Tangible Personal Property: Regulation 16 50 IAC 4.2-1-1
- Effective through March 1, 2010 Assessment Date
- Assessment of Tangible Personal Property 50 IAC 4.2
- Effective March 1, 2011 Assessment Date
- Public Utility Assessment 50 IAC 5.1
- Annual Adjustments 50 IAC 21
- Annual Adjustment and Equalization Standards 50 IAC 27
Click HERE to view all Department Administrative Code
Reference Graphics and Slides
- Abatements
- This PowerPoint presentation covers the personal property abatement process.
- Assessment to Tax Billing: Start to Finish
- The Assessment to Property Tax Billing system works similar to a relay race. Each individual in the race is responsible for a leg, and if one falls behind in the race to the finish, those who follow must work harder to catch up to win the race. In the same way, local and state officials must work together, passing the baton from one office to the other to achieve timely billing. When there are delays at any point in the process, the subsequent responsibilities must be completed in a shortened time frame to maintain on-time billing.
- Assessment to Budget Process
- This graphic shows the detailed flow of responsibilities and the statutory citations associated with each step in the process.
- Assessment Date vs. Valuation Date
- This graphic explains the changes that took place in 2009 with the General Assembly passed legislation to make the assessment date and the valuation date the same.
- Budget 101
- This PowerPoint presentation covers the basics surrounding municipal finance, including definitions, deadlines and structure of local budgets. It also shows samples of the budget forms used and explains the Department role in the budget review and certification process.
- Procedure for Appeal of Assessment
- While the Department does not have oversight of the property tax assessment appeals process, this page offers basic information needed by assessing officials and taxpayers to handle an appeal from start to finish. This page includes references to forms needed and Indiana Code citations, as well as showing how the appeal starts at the local process, but can end at the state level with the Indiana Board of Tax Review or Tax Court.
Indiana County Assessors' Association
The Indiana County Assessors' Association is an affiliate group of the Association of Indiana Counties (http://www.indianacounties.org/). While the Department works in partnership with the Assessors' Association, the Association is a separate entity, governed by its own by-laws. http://www.inassessors.com/
Reference Memoranda
- HEA 1374: Taxation of Certain Public Utilities - June 20, 2013
- SEA 433: Changes Affecting Mobile and Manufactured Homes - June 20, 2013
- Reassessment Fund Levies and the Closing of the 2012 Reassessment Fund - June 20, 2013
- Changes Affecting the 1% Tax Cap and Homestead Deduction Non-Reverting Fund - June 20, 2013
- Implementation of Credit Determinations for Common Areas - June 14, 2013
- Exemption of Certain Property from Taxation - June 13, 2013
- SEA 517: Assessment of Outdoor Advertising Signs; Township Coefficient of Dispersion Study - June 6, 2013
- HEA 1568: Developer’s Discount; Sale of Vacant Parcels - June 6, 2013
- SEA 152: Burden of Proof in Certain Appeals; Interest on Refunds and Payments - June 6, 2013
- HEA 1116 – Property Change Installment Payments - May 17, 2013
- 2013 - 2014 Budget Calendar - May 10, 2013
- 2013 Third & Fourth Quarter Level I & Level II Assessor Appraiser Certification Examinations - UPDATED June 27, 2013
- 2013 IAAO Course Offerings and Registration - April 5, 2013
- April 2013 Indiana Chapter IAAO Course Memo And Registration Form - March 19, 2013
- Golf Course Guidance - March 12, 2013
- 50 IAC 26 Phase I Testing Logistics and Revised Phase II Scenarios - March 5, 2013
- Addendum to: 50 IAC 1-3-1 (STB Directive 78-101 - Real Property) - Assessments of Oil and Gas - March 4, 2013
- Supplement to 50 IAC 4.2-15-14 Present Value of Personal Property Leases - March 1, 2013
- 2013 Soil Productivity Factors - March 1, 2013
- Personal Property Data Submissions and Data Compliance: North American Industry Classification System (NAICS) code list - February 11, 2013
- 50 IAC 26 Amendment – Oil and gas file format specifications - February 11, 2013
- Assessment of Personal Property versus Real Property - February 4, 2013
- 50 IAC 26 Data Bundle and Phase II Software Testing - January 31, 2013
- 2013 Soil Productivity Factors - January 29, 2013
- 2013 Data Submission Calendar - January 11, 2013
- 2013 Ratio Study Guidance - January 7, 2013
- Certification of Agricultural Land Base Rate for Assessment Year 2013 - December 28, 2012
- 2013 Assessment Calendar - December 28, 2012
- 2013 First & Second Quarter Level I & Level II Assessor Appraiser Certification Examinations - December 18, 2012
- 2013 Cost Schedules Errata - December 14, 2012
- 50 IAC 26 Data Bundle - December 6, 2012
- 2013 1st and 2nd Quarter Continuing Education - November 30, 2012
- Cyclical Reassessment Guidance - November 16, 2012
- Release of Updated Cost Information for 2013 Annual Adjustment - October 31, 2012
- Updated Location Cost Modifiers for 2013 Annual Adjustment - October 31, 2012
- State Board of Accounts Memo: Assessments - Penalties - September 5, 2012
- Future of Sales Disclosure Reporting - September 4, 2012
- Circuit breakers and common areas: difference in how the Indiana Code treats an apartment complex versus a mobile home park - August 10, 2012
- 2012 Data Submission Calendar REVISED - July 30, 2012
- Circuit Breaker - Common Area Clarification - July 16, 2012
- HEA 1072 Homestead Deduction Proof - July 7, 2012
- Cyclical Reassessment Follow-Up - July 7, 2012
- Allocation of Tax Revenue Subject to “Circuit Breaker” Credits - July 3, 2012
- State Budget Agency Memo: Assessed Valuation Growth Quotient - June 28, 2012
- Assessment Appeals 101 - June 22, 2012
- Future of Sales Disclosure Reporting - June 15, 2012
- 50 IAC 26 Amendment - June 15, 2012
- Assessor Certification and Qualifications for County Assessor Candidates - May 23, 2012
- Assessment and Appeal Changes - May 22, 2012
- Cyclical Reassessment Memo - April 30, 2012
- Addendum to 50 IAC 1-3-1 (STB Directive 78-101 - Real Property) - Assessments of Oil and Gas - March 2, 2012
- 2012 Assessment Calendar Memo (Revised) - January 27, 2012
- Level I Assessor-Appraiser Certification Course and Examination - January 23, 2012
- 2012 Level I & II Assessor-Appraiser Certification Examinations and Registration Form - January 23, 2012
- Property Class Codes and Assessed Value Allocations - January 12, 2012
- 2012 Assessment Calendar Memo - January 6, 2012
- Certification of Agricultural Land Base Rate for Assessment Year 2012 - December 30, 2011
- Certification of Net Assessed Values and Approval of Abstracts - October 27, 2011
- 2012 General Reassessment Valuation Date - October 18, 2011
- 2012 Reassessment Guidance - Redistribution - September 8, 2011
- Utility Assessed Values Interface - July 26, 2011
- Certification of Net Assessed Values - July 19, 2011
- Release of 2012 Cost Information for the General Reassessment - July 1, 2011
- State Budget Agency Memo: Assessed Valuation Growth Quotient - June 23, 2011
- Property Tax Assessment and Credit Appeals - May 20, 2011
- Adjustment of Maximum Tax Rates after Reassessment or Annual Adjustment - May 20, 2011
- Reassessment Following a Disaster and Permanently Flooded Property Reassessments - April 29, 2011
- 2012 and 2017 Reassessment Funds - April 21, 2011
- Utility Assessed Values - April 18, 2011
- Assessment of Non-Automotive Equipment - March 3, 2011
- Oil and Gas Assessments for March 1, 2011 - March 2, 2011
- General Reassessment "To Do" List - February 18, 2011
- 2012 General Reassessment Monthly Status Report - February 1, 2011
- Assessment Appeals Frequently Asked Questions - Volume 2 - January 4, 2011
- Certification of Agricultural Land Base Rate for Assessment Year 2011 - December 30, 2010
- 2011 Assessment Calendar - December 30, 2010
- Certification of Net Assessed Value and Approval of Abstract - October 7, 2010
- 2012 Reassessment - Land Valuation Frequently Asked Questions - September 17, 2010
- Adjustment of Maximum Tax Rates after Reassessment or Annual Adjustment - August 31, 2010
- Certification of Net Assessed Values - July 21, 2010
- State Budget Agency Memo RE: Assessed Value Growth Quotient - June 25, 2010
- 2012 General Reassessment Cost Information - June 21, 2010
- Notification of Assessments (Form 11 and Form 113) - May 19, 2010
- New 2017 Reassessment Levy - April 16, 2010
- Changes to Assessment Provisions under HEA 1086-2010 - April 15, 2010
- Revised 2010 Agricultural Land Base Rate - March 26, 2010
- 2012 Reassessment Guidance - March 18, 2010
- Oil and Gas Assessments for March 1, 2010 - March 3, 2010
- 2010 Ratio Study Review Process / Annual Adjustment Guidance - January 11, 2010
- Classification and Valuation of Agricultural Land - February 12, 2008