Indiana Property Tax

Indiana has no periodic reassessment to wait for: since 2002 the county assessors apply annual adjustment — or “trending” — using each year’s sales data to move values toward market. The state caps the bill rather than the value with its constitutional circuit breaker: no owner pays more than 1%, 2%, or 3% of gross assessed value depending on the property class. The appeal starts with a Form 130 within 45 days of the notice — and if the assessment rose more than 5%, the burden of proof is on the county.

In this section

• Annual adjustment and the Form 11 notice — how trending replaced the reassessment clock, and what the two notice routes mean for your deadline.
• The Form 130 appeal and the 5% burden shift — the process, the evidence rules, and what happens when the county has to prove its own number.
• The 1%/2%/3% circuit breaker caps — what the caps are measured against, the per-class credit, and the referendum carve-outs.
• Indiana property tax deadlines — the trending cycle, the 45-day window, the PTABOA timeline and the May 10 / November 10 installments.

Who does what

• The county and township assessors value property by mass appraisal and apply the annual adjustment.
• The Property Tax Assessment Board of Appeals (PTABOA) — the county-level board — hears appeals that the informal meeting does not resolve.
• The Department of Local Government Finance (DLGF) reviews and approves each county’s ratio study, prescribes the appeal forms, and sets the tax rates from local budgets.
• The Indiana Board of Tax Review (IBTR) is the state appeal board, followed by the Indiana Tax Court.

Annual adjustment, not a reassessment clock

Most states on this site reassess every few years, and the big single-year value jumps that follow are a constant source of confusion. Indiana removed the cycle itself: every year, the assessor’s sales data decides whether neighborhood values should move toward market, layered over the mass-appraisal characteristics (age, grade, condition) of each property. The DLGF reviews each county’s assessment-to-sales ratio study before the values are certified — so the “did they trend us too far?” question is answered county-wide, by a state agency, before individual values even go out.

The consequence for an owner: there is no off-year. A value can move every year, which makes the annual notice — and its 45-day appeal window — a fixture of every calendar, not a once-every-few-years event. The annual adjustment page explains the two notice routes and what each means for your deadline.

The bill is capped, not the value

The circuit breaker is Indiana’s signature, and it works on the other side of the ledger from every percentage cap described on this site’s Texas or Florida pages: budgets set rates, the rate is applied to your assessed value, and only then does the cap check the result — 1% of gross assessed value for homesteads, 2% for other residential and agricultural land, 3% for everything else. An assessment can rise by any percentage lawfully; what is bounded is what you can be made to pay. The caps page works the arithmetic end to end, including the referendum carve-outs.

Finding your property

Indiana property records are county-run — each county assessor (or township assessor, in the counties that have them) maintains the parcels, and the county treasurer’s site is where bills and payments live. The DLGF’s statewide dashboard publishes county-level levy, rate, and cap-credit data if you want the system-wide picture of your county.

What this does not cover

Township-level variation in assessing practice, business personal property, and the nonprofit and agricultural land classifications are not covered here. AssessCheck has no data connection to any Indiana county or the DLGF.