Information Maintained by the Office of Code Revision
Indiana Legislative Services Agency
IC 6-1.1-4
Chapter 4. Procedures for Real Property Assessment
IC
6-1.1-4-1
Place of assessment; person liable
Sec. 1. Real property shall be assessed at the place where it is
situated, and it shall be assessed to the person liable for the taxes under
IC 1971, 6-1.1-2-4.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-4-2
Assessment of property held by fiduciary
Sec. 2. Real property which is controlled by an
executor, administrator, guardian, trustee, or receiver shall be assessed to
the executor, administrator, guardian, trustee, or receiver.
(Formerly:
Acts 1975, P.L.47, SEC.1.)
IC
6-1.1-4-3
Heirs or devisees; assessment
Sec. 3. (a) The undivided real property of a deceased person which is
not under the control of an executor or administrator may be assessed to the
decedent's heirs or devisees without designating the heirs or devisees by name.
The real property may be assessed in this manner until notice of:
(1) the division of the
property;
(2) the names of the heirs or
devisees; and
(3) the portion of the property
belonging to each heir or devisee;
is given to the auditor of the county or counties in which the real property is
situated.
(b) Each heir or devisee is liable for the total taxes
imposed on the undivided real property of a decedent. If an heir or devisee
pays the total taxes, he may recover from each other heir or devisee:
(1) the other heir's or
devisee's share of the total taxes; and
(2) interest on the amount
referred to in clause (1) of this subsection.
In addition, the heir or devisee who pays the taxes
acquires the lien for the taxes paid on the property interest of the other
heirs or devisees.
(Formerly: Acts 1975, P.L.47, SEC.1.) As
amended by Acts 1977, P.L.2, SEC.5.
IC 6-1.1-4-4
Schedule of general reassessment of real property; notice to assessing
officials; assessed value based on estimated true tax value
Sec. 4. (a) A general reassessment, involving a
physical inspection of all real property in
(1) shall be completed on or
before March 1 of the year that succeeds by two (2) years the year in which the
general reassessment begins; and
(2)
shall be the basis for taxes payable in the year
following the year in which the general assessment is to be completed.
(b) In order to ensure that assessing officials are
prepared for a general reassessment of real property, the department of local
government finance shall give adequate advance notice of the general
reassessment to the assessing officials of each county.
(c) For a general reassessment that begins on or after
(Formerly: Acts 1975, P.L.47, SEC.1.) As
amended by Acts 1978, P.L.32, SEC.4; Acts 1980, P.L.36, SEC.1; P.L.62-1983,
SEC.1; P.L.332-1989(ss), SEC.3; P.L.6-1997, SEC.13;
P.L.198-2001, SEC.7; P.L.90-2002, SEC.30; P.L.245-2003, SEC.3; P.L.228-2005,
SEC.3; P.L.146-2008, SEC.64; P.L.136-2009, SEC.1; P.L.182-2009(ss), SEC.85.
of the department of local
government finance's Real Property Assessment Guidelines (as in effect on
January 1, 2005), except that the department shall adjust the methodology to
use a six (6) year rolling average instead of a four (4) year rolling average.
(f) For assessment dates after
As added by P.L.198-2001, SEC.8. Amended by P.L.245-2003, SEC.4;
P.L.228-2005, SEC.4; P.L.136-2009, SEC.2.
Training of assessors and county auditors in sales disclosure
form verification
Sec. 4.7. The department of local
government finance shall provide training to township assessors, county
assessors, and county auditors with respect to the verification of sales
disclosure forms under 50 IAC
As added by P.L.228-2005, SEC.5. Amended by P.L.146-2008,
SEC.65.
IC
6-1.1-4-5
Petition for reassessment
Sec. 5. (a) A petition for the reassessment of real property situated
within a township may be filed with the department of local government finance
on or before March 31st of any year which is not a general election year and in
which no general reassessment of real property is made.
(b) The petition for reassessment must be signed by not
less than the following percentage of all the owners of taxable real property
who reside in the township:
(1) fifteen percent (15%) for a
township which does not contain an incorporated city or town;
(2) five percent (5%) for a
township containing all or part of an incorporated city or town which has a
population of five thousand (5,000) or less;
(3) four percent (4%) for a
township containing all or part of an incorporated city which has a population
of more than five thousand (5,000) but not exceeding ten thousand (10,000);
(4) three percent (3%) for a
township containing all or part of an incorporated city which has a population
of more than ten thousand (10,000) but not exceeding fifty thousand (50,000);
(5) two percent (2%) for a
township containing all or part of an incorporated city which has a population
of more than fifty thousand (50,000) but not exceeding one hundred fifty
thousand (150,000); or
(6) one percent (1%) for a
township containing all or part of an incorporated city which has a population
of more than one hundred fifty thousand (150,000).
The signatures on the petition must be verified by the oath of one (1) or more
of the signers. And, a certificate of the county auditor stating that the
signers constitute the required number of resident owners of taxable real
property of the township must accompany the petition.
(Formerly: Acts 1975, P.L.47, SEC.1.) As
amended by P.L.2-1995, SEC.20; P.L.90-2002, SEC.31.
IC
6-1.1-4-6
Reassessment order
Sec. 6. If the department of local government finance determines that
a petition filed under section 5 of this chapter has been signed by the
required number of petitioners and that the present assessed value of any real
property is inequitable, the department of local
government
finance shall order a reassessment of the real property which has been
inequitably assessed. The order shall specify the time within which the
reassessment shall be completed and the date on which the reassessment shall
become effective.
(Formerly: Acts 1975, P.L.47, SEC.1.) As
amended by P.L.90-2002, SEC.32.
IC 6-1.1-4-7
Repealed
(Repealed by P.L.41-1993, SEC.54.)
IC 6-1.1-4-8
Repealed
(Repealed by P.L.41-1993, SEC.54.)
Revisor's
Note: The repeal of IC 6-1.1-4-8 appearing in the 1993 Edition of the
IC
6-1.1-4-9
Reassessment resolution of department of local government finance; hearing;
reassessment order
Sec. 9. In order to maintain a just and equitable valuation of real
property, the department of local government finance may adopt a resolution
declaring its belief that it is necessary to reassess all or a portion of the
real property located within this state. If the department of local government
finance adopts a reassessment resolution and if either a township or a larger
area is involved, the department shall hold a hearing concerning the necessity
for the reassessment at the courthouse of the county in which the property is
located. The department of local government finance shall give notice of the
time and place of the hearing in the manner provided in section 10 of this
chapter. After the hearing, or if the area involved is less than a township,
after the adoption of the resolution of the department of local government
finance, the department may order any reassessment it deems necessary. The
order shall specify the time within which the reassessment must be completed
and the date the reassessment will become effective.
(Formerly: Acts 1975, P.L.47, SEC.1.) As
amended by P.L.90-2002, SEC.33.
IC
6-1.1-4-10
Notice of reassessments; publication
Sec. 10. A notice required by section 9 of this chapter shall be given
at least ten (10) days before the hearing by publication one (1) time in each
of two (2) newspapers of general circulation which:
(1) represent different
political parties; and
(2) are published in the county
in which the property that may be reassessed is located.
However, if two (2) such newspapers are not published in the county,
publication of the notice in one (1) newspaper of general circulation
published
in the county is sufficient.
(Formerly: Acts 1975, P.L.47, SEC.1.) As
amended by P.L.2-1995, SEC.21.
IC 6-1.1-4-11
Destroyed property; order of reassessment by county assessor
Sec. 11. (a) If a substantial amount of real and
personal property in a township has been partially or totally destroyed as a
result of a disaster, the county assessor shall:
(1) cause a survey to be made
of the area or areas in which the property has been destroyed; and
(2) order a reassessment of the
destroyed property;
if a person petitions the county assessor to take that action. The county
assessor shall specify in the assessor's order the time within which the
reassessment must be completed and the date on which the reassessment will
become effective. However, the reassessed value and the corresponding adjustment
of tax due, past due, or already paid is effective as
of the date the disaster occurred, without penalty.
(b) The petition for reassessment of destroyed
property, the reassessment order, and the tax adjustment order may not be made
after December 31st of the year in which the taxes which would first be
affected by the reassessment are payable.
(Formerly: Acts 1975, P.L.47, SEC.1.) As
amended by P.L.2-1995, SEC.22; P.L.90-2002, SEC.34; P.L.219-2007, SEC.12.
IC
6-1.1-4-11.5
Reassessment of parcels affected by flooding; petition; applicable dates;
refund; publication of notice
Sec. 11.5. (a) This section applies to one (1) or more parcels of
real property in a county that:
(1) are permanently flooded or
to which access over land is permanently prevented by flooding; and
(2) are not being used for
agricultural purposes.
(b) The owner of one (1) or more parcels referred to in
subsection (a) may petition the county assessor for a reassessment of the
parcel or parcels. Upon receipt of the petition, the county assessor shall:
(1) cause a survey to be made
of the parcel or parcels; and
(2) if the parcel or parcels
meet the description of subsection (a), order a reassessment of the parcel or
parcels.
(c) If the flooding referred to in subsection (a)
occurs before May 11 of a calendar year (the "current year") and
after the immediately preceding November 10 and a petition under subsection (b)
is filed not later than December 31 of the current year:
(1) the reassessment ordered
under subsection (b):
(A)
takes effect for:
(i) the assessment date in the current year; and
(ii)
the assessment date in the calendar year that immediately precedes the current
year; and
(B)
treats the parcel or parcels for those assessment dates as:
(i) being permanently flooded; or
(ii)
having overland access permanently prevented by flooding;
(2) the property taxes first
due and payable in the current year with respect to the parcel or parcels are
determined based on the reassessment; and
(3) the property taxes first
due and payable in the calendar year that immediately succeeds the current year
with respect to the parcel or parcels are determined based on the reassessment.
(d) If the flooding referred to in subsection (a)
occurs after May 10 of the current year and before November 11 of the current
year and the petition under subsection (b) is filed not later than December 31 of
the current year:
(1) subsection (c)(1) and
(c)(3) apply; and
(2) only:
(A) the
second installment of property taxes under IC 6-1.1-22-9(a) first due and
payable in the current year with respect to the parcel or parcels; or
(B) if
property taxes are payable by a method other than two (2) annual installments,
one-half (1/2) of the property tax liability for property taxes first due and
payable in the current year with respect to the parcel or parcels;
is determined based on the
reassessment.
(e) This subsection applies only if:
(1) the county assessor orders
a reassessment under subsection (b); and
(2) the property owner pays
property taxes in the current year with respect to the parcel or parcels based
on the assessment that applied before the ordered reassessment.
The property owner is entitled to a refund of property taxes based on the
difference in the amount of property taxes paid and the amount of property
taxes determined based on the ordered reassessment. A property owner is not
required to apply for a refund due under this section. The county auditor
shall, without an appropriation being required, issue a warrant to the property
owner payable from the county general fund for the amount of the refund, if
any, due the property owner.
(f) If:
(1) the county assessor orders
a reassessment under subsection (b); and
(2) when the reassessment is
completed the property owner has not paid property taxes in the current year
with respect to the parcel or parcels based on the assessment that applied
before the ordered reassessment;
the county treasurer shall issue to the property owner tax statements that
reflect property taxes determined based on the reassessment.
(g) The county assessor shall specify in an order under
subsection (b) the time within which the reassessment must be completed and the
date on which the reassessment takes effect.
(h) A reassessment under this section for an assessment
date continues to apply for subsequent assessment dates until the assessor:
(1)
determines that circumstances have changed
sufficiently to warrant another reassessment of the property; and
(2) reassesses the property
based on the determination under subdivision (1).
(i) The county auditor and
county treasurer shall publish notice of the availability of a reassessment
under this section in accordance with IC
As added by P.L.90-2009, SEC.1.
IC 6-1.1-4-12
Circumstances under which undeveloped land may be reassessed
Sec. 12. (a) As used in this section, "land
developer" means a person that holds land for sale in the ordinary course
of the person's trade or business.
(b) As used in this section, "land in
inventory" means:
(1) a lot; or
(2) a tract that has not been
subdivided into lots;
to which a land developer holds title in the ordinary course of the land
developer's trade or business.
(c) As used in this section, "title" refers
to legal or equitable title, including the interest of a contract purchaser.
(d) Except as provided in subsections (h) and (i), if:
(1) land assessed on an acreage
basis is subdivided into lots; or
(2) land is rezoned for, or put
to, a different use;
the land shall be reassessed on the basis of its new classification.
(e) If improvements are added to real property, the
improvements shall be assessed.
(f) An assessment or reassessment made under this
section is effective on the next assessment date.
(g) No petition to the department of local government
finance is necessary with respect to an assessment or reassessment made under
this section.
(h) Subject to subsection (i),
land in inventory may not be reassessed until the next assessment date
following the earliest of:
(1) the date on which title to
the land is transferred by:
(A) the
land developer; or
(B) a
successor land developer that acquires title to the land;
to a person that is not a land
developer;
(2) the date on which
construction of a structure begins on the land; or
(3) the date on which a
building permit is issued for construction of a building or structure on the
land.
(i) Subsection (h) applies
regardless of whether the land in inventory is rezoned while a land developer
holds title to the land.
(Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.49,
SEC.1.) As amended by P.L.90-2002, SEC.35; P.L.154-2006, SEC.1.
interest"
includes but is not limited to:
(1) royalties;
(2) overriding royalties;
(3) mineral rights; or
(4) working interest;
in any oil or gas located on or beneath the surface of land which lies within
this state.
(b) Oil or gas interest is subject to assessment and
taxation as real property. Notwithstanding section 4 of this chapter, each oil
or gas interest shall be assessed annually by the assessor of the township in
which the oil or gas is located, or the county assessor if there is no township
assessor for the township. The township or county assessor shall assess the oil
or gas interest to the person who owns or operates the interest.
(c) A piece of equipment is an appurtenance to land if
it is incident to and necessary for the production of oil and gas from the land
covered by the oil or gas interest. This equipment includes but is not limited
to wells, pumping units, lines, treaters, separators,
tanks, and secondary recovery facilities. These appurtenances are subject to
assessment as real property. Notwithstanding section 4 of this chapter, each of
these appurtenances shall be assessed annually by the assessor of the township
in which the appurtenance is located, or the county assessor if there is no
township assessor for the township. The township or county assessor shall
assess the appurtenance to the person who owns or operates the working interest
in the oil or gas interest.
(Formerly: Acts 1975, P.L.48, SEC.2.) As
amended by P.L.146-2008, SEC.66.
IC 6-1.1-4-12.5
Repealed
(Repealed by P.L.198-2001, SEC.122.)
government
finance, apportion the total assessed value of all interests in the oil among
the owners of those interests.
(c) The appropriate township assessor, or the county
assessor if there is no township assessor for the township, shall, in the
manner prescribed by the department of local government finance, determine and
apportion the total assessed value of all interests in the gas located beneath
the surface of a particular tract of land.
(d) The department of local government finance shall
prescribe a schedule for township and county assessors to use in assessing the
appurtenances described in section 12.4(c) of this chapter.
As added by P.L.198-2001, SEC.10. Amended by P.L.146-2008,
SEC.67.
IC
6-1.1-4-13
Agricultural land; assessment
Sec. 13. (a) In assessing or reassessing land, the land shall be
assessed as agricultural land only when it is devoted to agricultural use.
(b) The department of local government finance shall
give written notice to each county assessor of:
(1) the availability of the
United States Department of Agriculture's soil survey data; and
(2) the appropriate soil
productivity factor for each type or classification of soil shown on the United
States Department of Agriculture's soil survey map.
All assessing officials and the property tax assessment board of appeals shall
use the data in determining the true tax value of agricultural land.
(c) The department of local government finance shall by
rule provide for the method for determining the true tax value of each parcel
of agricultural land.
(d) This section does not apply to land purchased for
industrial, commercial, or residential uses.
(Formerly: Acts 1975, P.L.47, SEC.1.) As
amended by P.L.63-1983, SEC.1; P.L.24-1986, SEC.6; P.L.75-1987, SEC.1;
P.L.6-1997, SEC.14; P.L.90-2002, SEC.36; P.L.178-2002, SEC.5.