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Indiana Statutes, Title 6

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Indiana/Statutes

← All Indiana coverage

Title 6, TAXATION

323 chapters · 4,465 sections in this title.

All chapters in Title 64,465 Ch 1, General Definitions and Rules of Con…286 Ch 4, Procedures for Real Property Assessment183 Ch 5, Real Property Assessment Records169 Ch 2, Imposition of Tax149 Ch 3, Procedures for Personal Property Ass…144 Ch 11, Exemption Procedures135 Ch 6, Assessment of Certain Forest Lands128 Ch 10, Exemptions124 Ch 8, Taxation of Public Utility Companies108 Ch 2.5, Special Fuel Tax97 Ch 15, Procedures for Review and Appeal of …95 Ch 12, Assessed Value Deductions and Deduct…94 Ch 1.1, Gasoline Tax91 Ch 7, Taxation of Mobile Homes89

183 sections·Filtered byTitle 6✕Ch 4✕

Ind. Code § 6-9-4-9 Bonds or debts; adverse legislation; covenant
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Sec. 9. With respect to bonds or debt for which a pledge of tax revenues has been made under section 3 of this chapter, the general assembly covenants with the commission, the county, the purchasers of those bonds, and the lenders to a not-for-profit corporation under this chapte…
Ind. Code § 6-1.1-4-1 Place of assessment; person liable
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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 6-1.1-2-4. [Pre-1975 Property Tax Recodification Citation: 6-1-25-1.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC…
Ind. Code § 6-1.1-4-10 Notice of reassessments; publication
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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 …
Ind. Code § 6-1.1-4-11 Destroyed property; order of reassessment by county assessor

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Sec. 11. (a) If a substantial amount of real and personal property in a township has been physically destroyed, in whole or in part, 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; …

Ind. Code § 6-1.1-4-11.5 Reassessment of parcels affected by flooding; petition; applicable dates; refund; publication of notice

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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 …

Ind. Code § 6-1.1-4-12 Circumstances under which undeveloped land may be reassessed

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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. The term includes a financial institution (as defined in IC 28-1-1-3(1)) if the financial institution's land in inventory is pu…

Ind. Code § 6-1.1-4-12.4 "Oil or gas interest"; assessment

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Sec. 12.4. (a) For purposes of this section, the term "oil or gas 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 sta…

Ind. Code § 6-1.1-4-12.6 Assessed value of oil or gas interests; schedule; penalty

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Sec. 12.6. (a) For purposes of this section, the term "secondary recovery method" includes but is not limited to the stimulation of oil production by means of the injection of water, steam, hydrocarbons, or chemicals, or by means of in situ combustion. (b) The total assessed valu…

Ind. Code § 6-1.1-4-13 Agricultural land; assessment; soil productivity factors

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Sec. 13. (a) In assessing or reassessing land, the land shall be assessed as agricultural land only when it is devoted to agricultural use regardless of: (1) who owns the land; or (2) who the person or entity is that is liable for property taxes due on the land under IC 6-1.1-2-4…

Ind. Code § 6-1.1-4-13.2 Calculation of statewide agricultural land base rate value per acre for the 2015 assessment date

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Sec. 13.2. Notwithstanding the provisions of this chapter and any real property assessment guidelines of the department of local government finance, for the property tax assessment of agricultural land for the 2015 assessment date, the statewide agricultural land base rate value …

Ind. Code § 6-1.1-4-13.6 Determination and review of land values; certification; notice

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Sec. 13.6. (a) The county assessor shall determine the values of all classes of commercial, industrial, and residential land (including farm homesites) in the county using guidelines determined by the department of local government finance. The assessor determining the values of …

Ind. Code § 6-1.1-4-14 Adjacent property holders; assessment or exemption of various rights-of-way

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Sec. 14. (a) Except as provided in subsection (b), land may not be assessed to an adjacent property holder if it: (1) is occupied by and is within the right-of-way of a railroad, interurban, or street railway; (2) is within the line of a levee constructed and maintained either by…

Ind. Code § 6-1.1-4-14.1 Division and transfer of small parcels owned by county or municipality to adjacent property owners; assessment

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Sec. 14.1. (a) This section does not apply to land to which section 14 of this chapter applies. (b) Land may be divided and transferred in equal shares to an adjacent property owner or owners who consent to the transfer of the divided land for no money if: (1) a county, city, or …

Ind. Code § 6-1.1-4-15 Appraisal; examination of buildings

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Sec. 15. (a) If real property is subject to assessment or reassessment under this chapter, the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township, shall either appraise the property or have it apprai…

Ind. Code § 6-1.1-4-16 Assessors' assistants; appropriation

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Sec. 16. (a) For purposes of making a reassessment of real property under section 4.2 of this chapter or annual adjustments under section 4.5 of this chapter, a township assessor (if any) and a county assessor may employ: (1) deputies; (2) employees; and (3) technical advisors wh…

Ind. Code § 6-1.1-4-17 Employment of professional appraisers as technical advisors

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Sec. 17. (a) Subject to the requirements of section 18.5 of this chapter, a county assessor may employ professional appraisers as technical advisors for assessments in all townships in the county. The department of local government finance may approve or deny employment under thi…

Ind. Code § 6-1.1-4-18.5 Professional appraisal; contract for services; bids required

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Sec. 18.5. (a) A county assessor may not use the services of a professional appraiser for assessment or reassessment purposes without a written contract. The contract used must be either a standard contract developed by the department of local government finance or a contract tha…

Ind. Code § 6-1.1-4-19.5 Professional appraising services; standard contract or contract provisions

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Sec. 19.5. (a) The department of local government finance shall develop a standard contract or standard provisions for contracts to be used in securing professional appraising services. (b) The standard contract or contract provisions must contain: (1) a fixed date by which the p…

Ind. Code § 6-1.1-4-2 Assessment of property held by fiduciary

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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. [Pre-1975 Property Tax Recodification Citation: 6-1-25-2.] Formerly: Acts 1975, P.L.47, SEC.1.…

Ind. Code § 6-1.1-4-20 Professional appraisal; contract deadline

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Sec. 20. The department of local government finance may establish a period, with respect to each reassessment under section 4.2 of this chapter, that is the only time during which a county assessor may enter into a contract with a professional appraiser. [Pre-1975 Property Tax Re…

Ind. Code § 6-1.1-4-21.4 Appraisal completion date and reporting requirements under county reassessment plan

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Sec. 21.4. (a) The appraisals of the parcels in a group under a county's reassessment plan prepared under section 4.2 of this chapter that are subject to taxation must be completed as follows: (1) The appraisal of one-third (1/3) of the parcels shall be completed before August 1 …

Ind. Code § 6-1.1-4-22 Amounts of assessment or reassessment; notice

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Sec. 22. (a) If any assessing official assesses or reassesses any real property under this article (including an annual adjustment under section 4.5 of this chapter), the official shall give notice to the taxpayer and the county assessor, by mail or by using electronic mail that …

Ind. Code § 6-1.1-4-24 Notice to county auditor of assessed value

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Sec. 24. Immediately following an assessment or reassessment of real property, the county property tax assessment board of appeals shall notify the county auditor of the assessed value of the land and improvements so assessed. The county property tax assessment board of appeals s…

Ind. Code § 6-1.1-4-25 Record keeping; electronic data files

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Sec. 25. (a) Each township assessor and each county assessor shall keep the assessor's reassessment data and records current by securing the necessary field data and by making changes in the assessed value of real property as changes occur in the use of the real property. The tow…

Ind. Code § 6-1.1-4-26 Adoption or promulgation of documents by the department of local government finance

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Sec. 26. The department of local government finance may adopt or promulgate regulations, appraisal manuals, rules, bulletins, directives, and forms for the assessment and reassessment of real property. [Pre-1975 Property Tax Recodification Citation: 6-1-26-1(d).] Formerly: Acts 1…

Ind. Code § 6-1.1-4-27.5 Property reassessment fund; tax levies; petition to increase levy; appeal

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Sec. 27.5. (a) The auditor of each county shall establish a property reassessment fund. The county treasurer shall deposit all collections resulting from the property taxes that the county levies for the county's property reassessment fund. (b) With respect to a reassessment of r…

Ind. Code § 6-1.1-4-28.5 Property reassessment funds; use of money; soil maps

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Sec. 28.5. (a) Money assigned to a property reassessment fund under section 27.5 of this chapter may be used only to pay the costs of: (1) the reassessment of one (1) or more groups of parcels under a county's reassessment plan prepared under section 4.2 of this chapter, includin…

Ind. Code § 6-1.1-4-29 Expenses of reassessment

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Sec. 29. (a) The expenses of a reassessment, except those incurred by the department of local government finance in performing its normal functions, shall be paid by the county in which the reassessed property is situated. These expenses, except for the expenses of reassessments …

Ind. Code § 6-1.1-4-3 Heirs or devisees; assessment

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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 unti…

Ind. Code § 6-1.1-4-30 Interim assessments or reassessments; rules and regulations

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Sec. 30. In making any assessment or reassessment of real property between reassessments of that real property under a county's reassessment plan prepared under section 4.2 of this chapter, the rules, regulations, and standards for assessment are the same as those used for that r…

Ind. Code § 6-1.1-4-31 Department of local government finance check of local assessment activities; state conducted activities; payment of bills for services; determinations by county commissioners or city-county council

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Sec. 31. (a) The department of local government finance shall periodically check the conduct of: (1) a reassessment of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter; (2) work required to be performed by local officials under 50 I…

Ind. Code § 6-1.1-4-31.5 State conducted assessment or reassessment; notice; state contract with appraising firm; state review of contract; land values; contract payment; severability

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Sec. 31.5. (a) As used in this section, "department" refers to the department of local government finance. (b) If the department makes a determination and informs local officials under section 31(c) of this chapter, the department may order a state conducted assessment or reasses…

Ind. Code § 6-1.1-4-31.6 Informal hearings by professional appraiser contractor; informal hearing required to preserve right to appeal assessment; notice; rules; contract payment

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Sec. 31.6. (a) Subject to the other requirements of this section, the department of local government finance may: (1) negotiate an addendum to a contract referred to in section 31.5(f) of this chapter that is treated as a contract of the department; or (2) include provisions in a…

Ind. Code § 6-1.1-4-31.7 Appeal of assessment or reassessment to Indiana board; Indiana board contract with special master; hearings; rules; appeal to tax court

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Sec. 31.7. (a) As used in this section, "special master" refers to a person designated by the Indiana board under subsection (e). (b) The notice of assessment or reassessment under section 31.5(g) of this chapter is subject to appeal by the taxpayer to the Indiana board. The proc…

Ind. Code § 6-1.1-4-39 Assessment of rental property and mobile homes; low income rental housing exclusion; appraisal approach; burden of proof

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Sec. 39. (a) For assessment dates after February 28, 2005, except as provided in subsections (c) and (e), the true tax value of real property regularly used to rent or otherwise furnish residential accommodations for periods of thirty (30) days or more and that has more than four…

Ind. Code § 6-1.1-4-39.5 Assessment of qualified real property

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Sec. 39.5. (a) As used in this section, "qualified real property" means a riverboat (as defined in IC 4-33-2-17). (b) Except as provided in subsection (c), the true tax value of qualified real property is the lowest valuation determined by applying each of the following appraisal…

Ind. Code § 6-1.1-4-4.2 County reassessment plan; approval by department of local government finance

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Sec. 4.2. (a) The county assessor of each county shall, before July 1, 2013, and before May 1 of every fourth year thereafter, prepare and submit to the department of local government finance a reassessment plan for the county. The following apply to a reassessment plan prepared …

Ind. Code § 6-1.1-4-4.5 Annual adjustment of assessed value of real property; state review and certification; base rate methodology; adjustment in assessed value based on estimated true tax value

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Sec. 4.5. (a) The department of local government finance shall adopt rules establishing a system for annually adjusting the assessed value of real property to account for changes in value in those years since a reassessment under section 4.2 of this chapter for the property last …

Ind. Code § 6-1.1-4-4.6 Department of local government finance setting of annual adjustment factors if county assessor fails to set; equalization of factors; notice and hearing; applicability

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Sec. 4.6. (a) If a county assessor fails before July 2 of a particular year for which an adjustment to the assessed value of real property applies under section 4.5 of this chapter to prepare and deliver to the county auditor a complete detailed list of all of the real property l…

Ind. Code § 6-1.1-4-4.7 Training of assessors and county auditors in sales disclosure form verification

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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 27-4-7. As added by P.L.228-2005, SEC.5. Amended by P.L.146-2008, SEC.6…

Ind. Code § 6-1.1-4-4.8 Reassessment of covered projects

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Sec. 4.8. (a) As used in this section, "covered project" means the construction, remodeling, redevelopment, rehabilitation, or repair of any building, structure, or other real property improvement if: (1) public funds are used by a private person in whole or in part to carry out …

Ind. Code § 6-1.1-4-4.9 Required documentation of changes by assessor; reason that change was made

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Sec. 4.9. (a) This section applies to an assessment: (1) under section 4.2 or 4.5 of this chapter or another law; and (2) occurring after December 31, 2023. (b) If the township assessor, or the county assessor if there is no township assessor for the township, changes the underly…

Ind. Code § 6-1.1-4-40 Exclusion of federal income tax credits in the determination of the assessed value of low income housing tax credit property

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Sec. 40. The value of federal income tax credits awarded under Section 42 of the Internal Revenue Code may not be considered in determining the assessed value of low income housing tax credit property. As added by P.L.81-2004, SEC.58.

Ind. Code § 6-1.1-4-41 Assessment of low income rental housing

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Sec. 41. (a) For purposes of this section, "low income rental property" means real property used to provide low income housing eligible for federal income tax credits awarded under Section 42 of the Internal Revenue Code, including during the time period during which the property…

Ind. Code § 6-1.1-4-42 True tax value of golf course real property determined using income capitalization; information provided by golf course owners; uniform income capitalization tables; department of local government finance administration

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Sec. 42. (a) This section applies to assessment dates after January 15, 2010. (b) The following definitions apply throughout this section: (1) "Golf course" means an area of land predominately used to play the game of golf and associated yard improvements. A golf course consists …

Ind. Code § 6-1.1-4-43.5 Assessment of certain commercial property; cost approach;

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standard construction cost per square foot; separate account for purposes of a review Sec. 43.5. (a) This section applies to a commercial property with a structure, or a portion thereof, that: (1) is at least one hundred thousand (100,000) square feet in area; (2) is used for ret…

Ind. Code § 6-1.1-4-44.5 Land classified as residential excess land; application of an influence factor to recognize reduced acreage value

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Sec. 44.5. (a) This section applies to a real property assessment: (1) for the 2015 assessment date and assessment dates thereafter; and (2) that includes land classified as residential excess land. (b) A county assessor may apply throughout the county an influence factor to reco…

Ind. Code § 6-1.1-4-45 Assessment of land on which an outdoor sign is located

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Sec. 45. (a) This section applies to assessment dates after December 31, 2014. (b) As used in this section, "sign site" means the land beneath an outdoor sign that accommodates the outdoor sign display structure and foundation under a lease or a grant of an easement. (c) An outdo…

Ind. Code § 6-1.1-4-46 Assessment of self-service storage facility

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Sec. 46. (a) This section applies to assessment dates after December 31, 2022. (b) As used in this section, "self-service storage facility" means any real property designed and used for the renting of space under a rental agreement that provides a renter access to rented space fo…

Ind. Code § 6-1.1-4-47 Community land trust assessed value

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Sec. 47. (a) This section applies to assessment dates occurring after December 31, 2025. (b) As used in this section, "affordability restrictions" means restrictions set forth in a ground lease concerning the future sale or transfer of the community land trust improvement owned b…