- Assessor site
- https://www.inassessors.com/assessor-list ↗
- Search by
- office contact via the assessors' association directory; statewide value/sales search via DLGF
- Reassessment cycle
- 92 elected COUNTY ASSESSORS value every parcel annually at 100% MARKET VALUE-IN-USE (13 township-assessor offices survive in 9 counties as sub-offices, but the county assessor is the record everywhere). A THREE-OFFICE split governs: the ASSESSOR values, the AUDITOR calculates the bill and administers deductions, the TREASURER collects. DLGF oversees; appeals rise to the Indiana Board of Tax Review and the Tax Court. Assessment date JANUARY 1; taxes paid the FOLLOWING year in arrears, with annual trending between cyclical reassessments.
- Reassessment trigger
- Every January 1, refreshed by annual trending from area sales; a Form 11 notice (mailed ~April 30) signals a change and starts the appeal clock. The 2025 value drives the 2026 bill.
- Personal & intangible property
- Business personal property is SELF-ASSESSED (Forms 103/104) and rides the 3% cap — but SEA 1 (2025) exempts taxpayers under $2,000,000 acquisition cost per county starting with the Jan 1, 2026 assessment (up from $80,000), and equipment placed in service after Jan 1, 2025 escapes the 30% depreciation floor. Deductions and the bill run through the AUDITOR, not the assessor.
- CRE forecasting note
- The CIRCUIT BREAKER reshapes appeal math: if your bill already sits at the 3% commercial cap, cutting assessed value yields NO savings — the credit just shrinks — so appeals pay only below the cap. Model the tier (multifamily rentals of any size stay at 2%, better than the 3% commercial tier). Calendar is firm: Form 11 ~April 30, FORM 130 to the county assessor by JUNE 15, then PTABOA and a 45-day IBTR window; a qualified appraisal shifts the burden to the assessor (HEA 1499). Know the office: ASSESSOR for value, AUDITOR for deductions and bill, TREASURER for payment (installments May 10 / November 10). Watch DLGF trending and the 2025 cost-adjustment removal (double-digit jumps).
- Residential note
- Owner-occupied homes ride the 1% cap — but only if you FILE. The Homestead Standard Deduction (a flat $40,000 for the 2026 assessment date, down from $48,000 in 2025 — SEA 1 (2025) phases it to $0 by 2030 as the supplemental deduction rises) both lowers your taxable value AND unlocks that 1% cap, so failing to claim it costs you twice; the Supplemental Homestead Deduction (40% of the remainder for taxes payable 2026, rising stepwise to 66.7% by 2031 — the old $600,000 two-tier split is gone) stacks automatically on top, plus an automatic credit of 10% of the homestead bill up to $300 from 2026 bills. Deductions are filed with the county AUDITOR, generally one time, by January 15 of the year the taxes come due; homeowners 65+ within income limits get an additional deduction. If your home stops being your primary residence, tell the auditor within 60 days or face a 10% penalty. To challenge a value: file Form 130 with the assessor by June 15 (or June 15 of the following year if your Form 11 was mailed on or after May 1).
CENTRAL ASSESSMENT CARVEOUT — The constitutional Circuit Breaker caps the BILL, not the value — 1% homestead / 2% other-residential and ag / 3% commercial-industrial-personal of gross AV, as an automatic credit. If you're already at the cap, an assessment appeal yields no savings because the credit just absorbs the reduction.
FILING REQUIRED RELIEF — The Homestead Standard Deduction is not automatic and it UNLOCKS the 1% cap, so failing to file costs twice; deductions run through the AUDITOR (deadline Jan 15 of the pay year), and a homestead status change must be reported within 60 days or a 10% penalty applies.
APPEAL DEADLINE — File Form 130 with the county assessor by JUNE 15 (or June 15 of the following year if the Form 11 is mailed on or after May 1) or forfeit the year; then PTABOA, then 45 days to the Indiana Board of Tax Review (Form 131). A qualified appraisal at the PTABOA shifts the burden to the assessor (HEA 1499).
REFORM IN FLIGHT — The Homestead Standard Deduction is being restructured downward ($48,000 in 2025 to $40,000 in 2026) with the supplemental rising to compensate; DLGF's 2025 removal of a downward cost adjustment pushed gross assessed values up roughly 10-16% by class (per DLGF data). Live legislative motion, including bills to abolish the last township assessors.
DISCLOSURE ASYMMETRY — Three separate county offices own three separate questions: the ASSESSOR (value), the AUDITOR (deductions and the bill), the TREASURER (payment). A wrong answer usually means the wrong office was asked.
Note: The Warrick County Assessor's office in Boonville values every parcel each January 1 at market value-in-use (the 2025 value drives your 2026 bill). Reach this office through the assessors' association directory at the link; the DLGF also runs a statewide assessed-value and sales search. If a Form 11 notice arrives around April: file Form 130 with this office by JUNE 15 (or within 45 days of the notice) to appeal. Remember Indiana's split — the AUDITOR handles deductions and the bill, the TREASURER takes payment (installments May 10 and November 10) — and the constitutional Circuit Breaker caps the bill at 1%/2%/3% of assessed value by property type.
Primary sources: Indiana DLGF Citizen's Guide + Deductions/Credits Overview + 2026 Assessment Calendar; DLGF County & Township Assessors page + Indiana County Assessors Association list; Indiana Board of Tax Review Taxpayer's Guide; HEA 1499 (2023); IC 6-1.1-1/-4/-12, Art. X §1 (as of 2026-07-05). Confirm current rules and figures with the assessing authority before any use.