A modern approach to citizen engagement suggests that some citizens appreciate the ability to interact with their local government in a digital environment, such as online access to services to; pay property taxes, research publicly available information, submit documents and forms, etc. That’s where Engage™ comes in!
Engage™ is an online resource where citizens, real estate professionals, businesses, etc. can access all kinds of publicly available information related to property, such as; owner name, assessed value, improvement information, property taxes, property record cards, interactive forms, and so much more!
Engage™ is intended to be an intuitive, user-friendly application. However, we know that some features of Engage™ could use a bit of guidance to be completely beneficial to you. This informative guide will serve to provide you with a bit more guidance, should you have a need. As well to the left, we are happy to provide you with a number of resources to assist you in your property assessment journey.
Thank you for visiting our website and for the opportunity to serve you and your needs.
The Indiana Department of Local Government Finance (DLGF) has revised the Sales Disclosure Form (State Form 46021), effective January 1, 2021. Please contact our office at (812) 254-8660 or assessor@daviess.org if you have any further questions. You may also visit the Department's website to access the new forms or for more information at https://www.in.gov/dlgf/8294.htm.
The Indiana Department of Local Government Finance (DLGF) has a new online service portal to file business personal property filings! This system will be available in January 2021. Please contact our office at (812) 254-8660 or assessor@daviess.org if you have any further questions. You may also visit the Department’s website for more information at https://www.in.gov/dlgf/7576.htm.
The Indiana Department of Local Government Finance (DLGF) has a new online service portal to file business personal property filings! This system will be available in January 2021. Please contact our office at (812) 254-8660 or assessor@daviess.org if you have any further questions. You may also visit the Department’s website for more information at https://www.in.gov/dlgf/7576.htm.
The Indiana Department of Local Government Finance (DLGF) has revised the Sales Disclosure Form (State Form 46021), effective January 1, 2021. Please contact our office at (812) 254-8660 or assessor@daviess.org if you have any further questions. You may also visit the Department's website to access the new forms or for more information at https://www.in.gov/dlgf/8294.htm.
A modern approach to citizen engagement suggests that some citizens appreciate the ability to interact with their local government in a digital environment, such as online access to services to; pay property taxes, research publicly available information, submit documents and forms, etc. That’s where Engage™ comes in!
Engage™ is an online resource where citizens, real estate professionals, businesses, etc. can access all kinds of publicly available information related to property, such as; owner name, assessed value, improvement information, property taxes, property record cards, interactive forms, and so much more!
Engage™ is intended to be an intuitive, user-friendly application. However, we know that some features of Engage™ could use a bit of guidance to be completely beneficial to you. This informative guide will serve to provide you with a bit more guidance, should you have a need. As well to the left, we are happy to provide you with a number of resources to assist you in your property assessment journey.
Thank you for visiting our website and for the opportunity to serve you and your needs.
An assessment:
Property taxes are affected by:
Annual adjustments or "trending" of property values became part of Indiana's move to a market-based assessment system upon order of the Indiana Supreme Court in 2001. Trending requires assessors to research sales of properties in a particular area over the previous year. Using that information, assessors then estimate the values of other properties in the same area to determine an assessed value. For the 2026 assessments payable in 2027, the assessor examines sales from calendar year 2025.
Assessments may increase or decrease due to:
Indiana requires annual adjustments to help keep assessments aligned with changing market conditions. Trending may occur even if:
During statewide cyclical reassessments, county and township assessors conduct physical inspections of each property to verify the accuracy of property records. This inspection process facilitates the collection of data necessary for valuing the property. The reassessment cycle is now conducted over a four-year period, and approximately 25% of the parcels in each county will be reassessed each year.
Assessments may increase due to, but not limited to:
Assessors generally start their assessments with a Replacement Cost New ("RCN") value. The cost data is provided by Craftsman (Department of Local Government Finance's ("DLGF") vendor) to reflect national market conditions. The DLGF then analyzes the data to reflect the market value-in-use of improvements in Marion County through the VEM that calculates data on the central Indiana market. To further refine the data, a Location Cost Multiplier ("LCM") is established by the DLGF for each of the 92 counties.
The LCM for each county reflects the costs of construction and labor in the county relative to Marion County. Each county assessor has the option to use the published LCM to adjust the final RCN of real property to reflect local market conditions or petition the DLGF to use their own calculation. The LCM is calculated on an annual basis.
DLGF Updated Cost Schedules Memo
2026 Appendix C – Residential and Agricultural Cost Schedules | 2026 Appendix G – Commercial and Industrial Cost Schedules
Location Cost Modifiers for the 2026 Annual Adjustment | 2026 LCM Results
Agricultural land assessments are determined using a statewide statutory formula. The capitalization rate increased from 8% to 9%, reducing the agricultural land base rate to $2,120 per acre. This was changed as a result of SEA 1-2025 for the January 1, 2025, assessment date and was extended to include 2026 assessments with taxes payable in 2027.
You have the right to review the details of your property record card with your assessor. If you believe your assessment is incorrect, the appeal process is available to you — see the section below for more information.
An appeal begins with filing a Form 130 – Taxpayer's Notice to Initiate an Appeal with the local assessing official. The appeal should detail the pertinent facts of why the assessed value is being disputed. A taxpayer may only request a review of the current year's assessed valuation. Following an informal conference with the local assessing official, the assessor will make a recommendation either denying or approving the appeal. If denied, the appeal will be forwarded to the county Property Tax Assessment Board of Appeals ("PTABOA") for review. If the PTABOA denies the appeal, instructions will be provided on appealing the decision to the Indiana Board of Tax Review. After being heard by the Indiana Board of Tax Review, taxpayers may also seek review by the Indiana Tax Court.
A taxpayer can still file an appeal concerning "objective" issues (i.e., factual matters, such as the property record card contains an incorrect description of the property, like a garage that does not exist); however, it is on page 2 of the Form 130.
An objective appeal may include:
Objective claims may be made for up to three years of assessments with the submission of the Form 130. However, taxpayers requesting refunds must also file a Claim for Refund form (Form 17T).
Source: Assessment Fact Sheet, published by the Association of Indiana Counties (AIC). Content is intended to help Indiana assessing officials explain common assessment changes and answer taxpayer questions regarding the January 1, 2026, assessment date for taxes payable in 2027.
An assessment:
Property taxes are affected by:
Annual adjustments or "trending" of property values became part of Indiana's move to a market-based assessment system upon order of the Indiana Supreme Court in 2001. Trending requires assessors to research sales of properties in a particular area over the previous year. Using that information, assessors then estimate the values of other properties in the same area to determine an assessed value. For the 2026 assessments payable in 2027, the assessor examines sales from calendar year 2025.
Assessments may increase or decrease due to:
Indiana requires annual adjustments to help keep assessments aligned with changing market conditions. Trending may occur even if:
During statewide cyclical reassessments, county and township assessors conduct physical inspections of each property to verify the accuracy of property records. This inspection process facilitates the collection of data necessary for valuing the property. The reassessment cycle is now conducted over a four-year period, and approximately 25% of the parcels in each county will be reassessed each year.
Assessments may increase due to, but not limited to:
Assessors generally start their assessments with a Replacement Cost New ("RCN") value. The cost data is provided by Craftsman (Department of Local Government Finance's ("DLGF") vendor) to reflect national market conditions. The DLGF then analyzes the data to reflect the market value-in-use of improvements in Marion County through the VEM that calculates data on the central Indiana market. To further refine the data, a Location Cost Multiplier ("LCM") is established by the DLGF for each of the 92 counties.
The LCM for each county reflects the costs of construction and labor in the county relative to Marion County. Each county assessor has the option to use the published LCM to adjust the final RCN of real property to reflect local market conditions or petition the DLGF to use their own calculation. The LCM is calculated on an annual basis.
DLGF Updated Cost Schedules Memo
2026 Appendix C – Residential and Agricultural Cost Schedules | 2026 Appendix G – Commercial and Industrial Cost Schedules
Location Cost Modifiers for the 2026 Annual Adjustment | 2026 LCM Results
Agricultural land assessments are determined using a statewide statutory formula. The capitalization rate increased from 8% to 9%, reducing the agricultural land base rate to $2,120 per acre. This was changed as a result of SEA 1-2025 for the January 1, 2025, assessment date and was extended to include 2026 assessments with taxes payable in 2027.
You have the right to review the details of your property record card with your assessor. If you believe your assessment is incorrect, the appeal process is available to you — see the section below for more information.
An appeal begins with filing a Form 130 – Taxpayer's Notice to Initiate an Appeal with the local assessing official. The appeal should detail the pertinent facts of why the assessed value is being disputed. A taxpayer may only request a review of the current year's assessed valuation. Following an informal conference with the local assessing official, the assessor will make a recommendation either denying or approving the appeal. If denied, the appeal will be forwarded to the county Property Tax Assessment Board of Appeals ("PTABOA") for review. If the PTABOA denies the appeal, instructions will be provided on appealing the decision to the Indiana Board of Tax Review. After being heard by the Indiana Board of Tax Review, taxpayers may also seek review by the Indiana Tax Court.
A taxpayer can still file an appeal concerning "objective" issues (i.e., factual matters, such as the property record card contains an incorrect description of the property, like a garage that does not exist); however, it is on page 2 of the Form 130.
An objective appeal may include:
Objective claims may be made for up to three years of assessments with the submission of the Form 130. However, taxpayers requesting refunds must also file a Claim for Refund form (Form 17T).
Source: Assessment Fact Sheet, published by the Association of Indiana Counties (AIC). Content is intended to help Indiana assessing officials explain common assessment changes and answer taxpayer questions regarding the January 1, 2026, assessment date for taxes payable in 2027.
Property record cards can be searched, located, and printed online through a parcel search by clicking here.
A physical inspection of the property is performed to ensure records are accurate. Properties in Indiana are reassessed on a four-year cycle, with one-fourth of the county reassessed each year.
For more information, visit the Department of Local Government Finance (DLGF).
During reassessment, field agents from the Assessor's Office examine and inspect the exterior of every property and may interview the property owner to obtain information about the interior of the home.
If no one is available at the time of inspection, the Assessor's Office will proceed with an exterior inspection. This information is vital, as it helps document interior features and determine whether any changes have been made to the interior of the home.
An appeal of the current year's assessment may have two different filing deadlines based on when the Form 11 Notice of Assessment is mailed.
If the Form 11 is mailed before May 1 of the assessment year, the filing deadline is June 15 of that year.
If the Form 11 is mailed after April 30 of the assessment year, the filing deadline is June 15 of the year that tax statements are mailed.
Indiana Code reference: IC 6‑1.1‑15‑1.1
Contact your County Assessor for status on active appeals.
Assessed values reflect the market and are trended on an annual basis. Actual taxes may vary based on locally approved tax rates, referendums, or individual property circumstances.
Assessed values fluctuate with the market. Valid sales provide a comprehensive indication of market trends. An arm's‑length sale is a significant factor in determining market trends and may affect future assessed values.
Sales information can be obtained through this website or at the Department of Local Government Finance website by clicking here.
You may also contact the County Assessor's Office to verify a sale or ownership information by selecting Contact Us.
Sales disclosures from April 19, 1996 forward are available for non‑exempt properties. Exempt disclosures are available beginning in late 1999.
The property may have sold prior to 1996, may have been an exempt sale, or the sales disclosure form may not yet have been filed with the county. If the sale is recent, the record may still be processing and should become available soon.
If your business was open on the assessment date of January 1, you are required to file a Business Tangible Personal Property Assessment Return by the applicable due date.
While Indiana law does not require a final return, many taxpayers believe it is a good idea to notify the Assessor's Office of this change. The Assessor has the authority to place an estimated assessment on a taxpayer believed to have failed to file a required return, so communicating this information can help prevent future issues.
For general questions about recording documents, you may contact the Recorder's Office. To contact the Recorder's Office, please click here.
For zoning information, you may contact the Board of Zoning Appeals. To contact the Advisory Plan Commission, please click here.
For information on building permits, you may contact the Building Commission. To contact the Building & Compliance Department, please click here.
Property record cards can be searched, located, and printed online through a parcel search by clicking here.
A physical inspection of the property is performed to ensure records are accurate. Properties in Indiana are reassessed on a four-year cycle, with one-fourth of the county reassessed each year.
For more information, visit the Department of Local Government Finance (DLGF).
During reassessment, field agents from the Assessor's Office examine and inspect the exterior of every property and may interview the property owner to obtain information about the interior of the home.
If no one is available at the time of inspection, the Assessor's Office will proceed with an exterior inspection. This information is vital, as it helps document interior features and determine whether any changes have been made to the interior of the home.
An appeal of the current year's assessment may have two different filing deadlines based on when the Form 11 Notice of Assessment is mailed.
If the Form 11 is mailed before May 1 of the assessment year, the filing deadline is June 15 of that year.
If the Form 11 is mailed after April 30 of the assessment year, the filing deadline is June 15 of the year that tax statements are mailed.
Indiana Code reference: IC 6‑1.1‑15‑1.1
Contact your County Assessor for status on active appeals.
Assessed values reflect the market and are trended on an annual basis. Actual taxes may vary based on locally approved tax rates, referendums, or individual property circumstances.
Assessed values fluctuate with the market. Valid sales provide a comprehensive indication of market trends. An arm's‑length sale is a significant factor in determining market trends and may affect future assessed values.
Sales information can be obtained through this website or at the Department of Local Government Finance website by clicking here.
You may also contact the County Assessor's Office to verify a sale or ownership information by selecting Contact Us.
Sales disclosures from April 19, 1996 forward are available for non‑exempt properties. Exempt disclosures are available beginning in late 1999.
The property may have sold prior to 1996, may have been an exempt sale, or the sales disclosure form may not yet have been filed with the county. If the sale is recent, the record may still be processing and should become available soon.
If your business was open on the assessment date of January 1, you are required to file a Business Tangible Personal Property Assessment Return by the applicable due date.
While Indiana law does not require a final return, many taxpayers believe it is a good idea to notify the Assessor's Office of this change. The Assessor has the authority to place an estimated assessment on a taxpayer believed to have failed to file a required return, so communicating this information can help prevent future issues.
For general questions about recording documents, you may contact the Recorder's Office. To contact the Recorder's Office, please click here.
For zoning information, you may contact the Board of Zoning Appeals. To contact the Advisory Plan Commission, please click here.
For information on building permits, you may contact the Building Commission. To contact the Building & Compliance Department, please click here.
Appeal Process
Be advised, three things may happen as a result of an appeal of assessment:
A taxpayer can still file an appeal concerning “objective” issues (i.e. factual matters, such as the property record card contains an incorrect description of the property, like a garage that does not exist, incorrect plumbing fixtures, etc.); however, it is on page 2 of the Form 130.
An objective appeal issue may include:
Access the appeals flowchart by clicking Procedure for Appeal of Assessment Flow Chart.
Appeal Process
Be advised, three things may happen as a result of an appeal of assessment:
A taxpayer can still file an appeal concerning “objective” issues (i.e. factual matters, such as the property record card contains an incorrect description of the property, like a garage that does not exist, incorrect plumbing fixtures, etc.); however, it is on page 2 of the Form 130.
An objective appeal issue may include:
Access the appeals flowchart by clicking Procedure for Appeal of Assessment Flow Chart.
During a field inspection, personnel will attempt to identify his/herself to the property owner and explain their purpose for the visit. They will ask several questions to verify information about the interior of the property and request permission to inspect the exterior. If no one is home, personnel will proceed with their work, which includes an inspection of the front and rear of the property.
Each reassessment field inspector wears an ID badge and an identifying shirt or jacket. If a taxpayer is uncertain about the identity of a representative, please contact the Daviess County Assessor's Office for verification (812) 254-8660.
During a field inspection, personnel will attempt to identify his/herself to the property owner and explain their purpose for the visit. They will ask several questions to verify information about the interior of the property and request permission to inspect the exterior. If no one is home, personnel will proceed with their work, which includes an inspection of the front and rear of the property.
Each reassessment field inspector wears an ID badge and an identifying shirt or jacket. If a taxpayer is uncertain about the identity of a representative, please contact the Daviess County Assessor's Office for verification (812) 254-8660.
The Department of Local Government Finance (DLGF), in partnership with the Indiana Business Research Center (IBRC) at Indiana University, created the below tax bill projection tools for Indiana taxpayers. These tools will allow the taxpayer to enter their property's assessed value and possible deductions to see a range of tax bill estimates.
The estimates provided by these tools are projections only and should not be taken as a statement of true tax liability.
For a list of Taxing Districts (Number/Name) by Township, please see this listing made available by the DLGF.
The Department of Local Government Finance (DLGF), in partnership with the Indiana Business Research Center (IBRC) at Indiana University, created the below tax bill projection tools for Indiana taxpayers. These tools will allow the taxpayer to enter their property's assessed value and possible deductions to see a range of tax bill estimates.
The estimates provided by these tools are projections only and should not be taken as a statement of true tax liability.
For a list of Taxing Districts (Number/Name) by Township, please see this listing made available by the DLGF.
Personal Property
Self Assessment forms for personal property are available each spring. The forms must be filed by May 15. Copies of the form are available at the Daviess County Assessor's Office or online at https://www.in.gov/dlgf/4971.htm. Business personal property in Indiana is a SELF-ASSESSMENT SYSTEM; therefore, it is the responsibility of the TAXPAYER to obtain the appropriate forms and file a return with the correct assessing official by May 15 of each year.
Any entity, including any firm, company, partnership, association, corporation, or individual...owning, holding, possessing or controlling...tangible business personal property and having a tax situs within the State of Indiana on January 1, must file a business personal property tax return with the appropriate assessor’s office.
All forms must be signed, dated, include a phone number, and federal ID number or the last 4 digits of your SS number.
Returns under $80,000
On March 15, 2022, Governor Eric J. Holcomb signed into law Senate Enrolled Act 382-2022 (“SEA 382”). Section 11 of SEA 382 amends Ind. Code § 6-1.1-3-7.2
regarding exemptions for certain business personal property with acquisition costs that are less than $80,000. Under current law, taxpayers who have less
than $80,000 of depreciable asset acquisition costs in a county are exempt from personal property tax; however, these taxpayers are still required to file a
business personal property return claiming the exemption. With the new language in Section 11 of SEA 382, a taxpayer who has filed a return claiming the
exemption for a year and who continues to qualify for the exemption will not have to file a return to claim the exemption in subsequent years.
Failure to File (Form 133/PP)
If a taxpayer does not file the appropriate forms by the due date, a Form 113/PP (Notice of Assessment Change / Failure to File) will be sent with an estimated assessed value.
The taxpayer has 30 days to file a return (from the date of notice) to correct the assessed value. If no return is filed after receiving the Form 113, then the
assessment stated on the Form 113 will become your assessment for that year.
Failure to file a return on or before the due date as required by law will result in the imposition of a $25.00 penalty. In addition, if a return is not filed
within 30 days after the return was due, a penalty equal to 20% of the taxes finally determined to be due with respect to the property which should have been
reported will be imposed.
Forms: https://www.in.gov/dlgf/4971.htm
Business Tangible Personal Property Return - Form 104
Business Tangible Personal Property - Form 103 S
Business Tangible Personal Property - Form 103 L
Farmer's Tangible Personal Property - Form 102
Personal Property
Self Assessment forms for personal property are available each spring. The forms must be filed by May 15. Copies of the form are available at the Daviess County Assessor's Office or online at https://www.in.gov/dlgf/4971.htm. Business personal property in Indiana is a SELF-ASSESSMENT SYSTEM; therefore, it is the responsibility of the TAXPAYER to obtain the appropriate forms and file a return with the correct assessing official by May 15 of each year.
Any entity, including any firm, company, partnership, association, corporation, or individual...owning, holding, possessing or controlling...tangible business personal property and having a tax situs within the State of Indiana on January 1, must file a business personal property tax return with the appropriate assessor’s office.
All forms must be signed, dated, include a phone number, and federal ID number or the last 4 digits of your SS number.
Returns under $80,000
On March 15, 2022, Governor Eric J. Holcomb signed into law Senate Enrolled Act 382-2022 (“SEA 382”). Section 11 of SEA 382 amends Ind. Code § 6-1.1-3-7.2
regarding exemptions for certain business personal property with acquisition costs that are less than $80,000. Under current law, taxpayers who have less
than $80,000 of depreciable asset acquisition costs in a county are exempt from personal property tax; however, these taxpayers are still required to file a
business personal property return claiming the exemption. With the new language in Section 11 of SEA 382, a taxpayer who has filed a return claiming the
exemption for a year and who continues to qualify for the exemption will not have to file a return to claim the exemption in subsequent years.
Failure to File (Form 133/PP)
If a taxpayer does not file the appropriate forms by the due date, a Form 113/PP (Notice of Assessment Change / Failure to File) will be sent with an estimated assessed value.
The taxpayer has 30 days to file a return (from the date of notice) to correct the assessed value. If no return is filed after receiving the Form 113, then the
assessment stated on the Form 113 will become your assessment for that year.
Failure to file a return on or before the due date as required by law will result in the imposition of a $25.00 penalty. In addition, if a return is not filed
within 30 days after the return was due, a penalty equal to 20% of the taxes finally determined to be due with respect to the property which should have been
reported will be imposed.
Forms: https://www.in.gov/dlgf/4971.htm
Business Tangible Personal Property Return - Form 104
Business Tangible Personal Property - Form 103 S
Business Tangible Personal Property - Form 103 L
Farmer's Tangible Personal Property - Form 102