A modern approach to citizen engagement recognizes that many citizens appreciate the ability to interact with their local government in a digital environment — paying property taxes online, researching publicly available information, submitting documents and forms, and more. That's where Engage™ comes in.
Engage™ is an online resource where citizens, real estate professionals, businesses, and others can access publicly available property information, including:
Engage™ is intended to be an intuitive, user-friendly application. That said, some features benefit from a bit of guidance. The user guide below will walk you through the site, and the resources in the left-hand menu are available to assist you throughout your property assessment journey.
A step-by-step walkthrough of the site's search, document, and form features.
View GuideThank you for visiting our website and for the opportunity to serve you.
News
State Form 46021 has been revised.
The Indiana Department of Local Government Finance (DLGF) has revised the Sales Disclosure Form. Please use the current version when filing a conveyance document with the County Auditor.
A Sales Disclosure Form must be completed whenever a conveyance document is filed. The County Auditor may not accept a conveyance if the form is missing, incomplete, or has not been stamped by the County Assessor. A separate form is required for each parcel conveyed, unless a single conveyance document transfers two or more contiguous parcels located entirely within one taxing district.
Current forms, instructions, and frequently asked questions from the Department.
Visit DLGFPlease contact our office at (765) 793-6206 or aroarks@fountaincounty.in.gov if you have any further questions.
Personal Property
Effective January 1, 2026
Pursuant to Sections 13, 15, and 16 of House Enrolled Act 1427 (HEA 1427), the Indiana Personal Property Online Portal (PPOP-IN) will no longer accept filings for personal property tax returns.
HEA 1427 repeals Indiana Code § 6-1.1-3-26, which required the establishment of the portal, and provides that taxpayers may use PPOP-IN to file personal property returns only through the 2025 filing year. Beginning January 1, 2026, personal property tax returns may no longer be filed through PPOP-IN.
While no new filings will be accepted after 2025, the Indiana Department of Local Government Finance (DLGF) plans to maintain access to PPOP-IN after January 1, 2026. Taxpayers who previously filed through the system may continue to access historical filing data. Additional guidance from the Department is expected and will be shared.
Current personal property forms, deadlines, and Department guidance.
Visit DLGFPlease contact our office at (765) 793-6206 or aroarks@fountaincounty.in.gov if you have any further questions.
Personal Property
Effective January 1, 2026
Pursuant to Sections 13, 15, and 16 of House Enrolled Act 1427 (HEA 1427), the Indiana Personal Property Online Portal (PPOP-IN) will no longer accept filings for personal property tax returns.
HEA 1427 repeals Indiana Code § 6-1.1-3-26, which required the establishment of the portal, and provides that taxpayers may use PPOP-IN to file personal property returns only through the 2025 filing year. Beginning January 1, 2026, personal property tax returns may no longer be filed through PPOP-IN.
While no new filings will be accepted after 2025, the Indiana Department of Local Government Finance (DLGF) plans to maintain access to PPOP-IN after January 1, 2026. Taxpayers who previously filed through the system may continue to access historical filing data. Additional guidance from the Department is expected and will be shared.
Current personal property forms, deadlines, and Department guidance.
Visit DLGFPlease contact our office at (765) 793-6206 or aroarks@fountaincounty.in.gov if you have any further questions.
News
State Form 46021 has been revised.
The Indiana Department of Local Government Finance (DLGF) has revised the Sales Disclosure Form. Please use the current version when filing a conveyance document with the County Auditor.
A Sales Disclosure Form must be completed whenever a conveyance document is filed. The County Auditor may not accept a conveyance if the form is missing, incomplete, or has not been stamped by the County Assessor. A separate form is required for each parcel conveyed, unless a single conveyance document transfers two or more contiguous parcels located entirely within one taxing district.
Current forms, instructions, and frequently asked questions from the Department.
Visit DLGFPlease contact our office at (765) 793-6206 or aroarks@fountaincounty.in.gov if you have any further questions.
A modern approach to citizen engagement recognizes that many citizens appreciate the ability to interact with their local government in a digital environment — paying property taxes online, researching publicly available information, submitting documents and forms, and more. That's where Engage™ comes in.
Engage™ is an online resource where citizens, real estate professionals, businesses, and others can access publicly available property information, including:
Engage™ is intended to be an intuitive, user-friendly application. That said, some features benefit from a bit of guidance. The user guide below will walk you through the site, and the resources in the left-hand menu are available to assist you throughout your property assessment journey.
A step-by-step walkthrough of the site's search, document, and form features.
View GuideThank you for visiting our website and for the opportunity to serve you.
Property record cards can be searched, located, and printed online through a parcel search by clicking here.
The Indiana Department of Local Government Finance (DLGF) offers an abundance of information regarding current legislation and tax policy. DLGF Overview
The term "Improvement" simply refers to your house, structure, or other improvements to the raw land. These are not necessarily improvements that have been added during the current year.
For more information on the Notice of Assessment of Land and Improvements (Form 11), please visit the Department of Local Government Finance (DLGF).
Please see the first paragraph on the following webpage: Tax Bill 101
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 of a property is a significant factor in determining market trends and may affect your assessed value.
Sales information can be obtained through this website or at the Department of Local Government Finance's 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 for April 19, 1996 and 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.
A physical inspection of the property is performed to ensure records are correct. Properties in Indiana are reassessed on a four-year cycle. One-fourth of the county is reassessed each year.
For more information, visit the Department of Local Government Finance (DLGF).
During reassessment, the Assessor's Office sends field agents to examine and inspect the exterior of every property and may interview the property owner to obtain information about the interior.
If no one is available to answer questions at the time of inspection, a business card will be left and an exterior inspection will be completed. This information is vital, as it helps document interior features and identify any changes that may have been made to the interior of the home.
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 communicate this information to the Assessor's Office. The Assessor has the authority to place an estimated assessment on a taxpayer believed to have failed to file a required return, so providing this information can help prevent future issues.
Property record cards can be searched, located, and printed online through a parcel search by clicking here.
The Indiana Department of Local Government Finance (DLGF) offers an abundance of information regarding current legislation and tax policy. DLGF Overview
The term "Improvement" simply refers to your house, structure, or other improvements to the raw land. These are not necessarily improvements that have been added during the current year.
For more information on the Notice of Assessment of Land and Improvements (Form 11), please visit the Department of Local Government Finance (DLGF).
Please see the first paragraph on the following webpage: Tax Bill 101
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 of a property is a significant factor in determining market trends and may affect your assessed value.
Sales information can be obtained through this website or at the Department of Local Government Finance's 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 for April 19, 1996 and 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.
A physical inspection of the property is performed to ensure records are correct. Properties in Indiana are reassessed on a four-year cycle. One-fourth of the county is reassessed each year.
For more information, visit the Department of Local Government Finance (DLGF).
During reassessment, the Assessor's Office sends field agents to examine and inspect the exterior of every property and may interview the property owner to obtain information about the interior.
If no one is available to answer questions at the time of inspection, a business card will be left and an exterior inspection will be completed. This information is vital, as it helps document interior features and identify any changes that may have been made to the interior of the home.
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 communicate this information to the Assessor's Office. The Assessor has the authority to place an estimated assessment on a taxpayer believed to have failed to file a required return, so providing this information can help prevent future issues.
The forms below are the most commonly requested applications and requests handled by our office. Select a card to download the fillable PDF.
Before You Begin
Each form must be completed, signed, and returned to our office. If you are unsure which form applies to your situation, please contact us before filing — we are glad to help you get to the right one.
Review the procedure for petitioning to vacate a public street, alley, or right-of-way.
Download PDFUpdate the mailing address of record associated with your property.
Download PDFQuestions? Call our office at (765) 793-6206 or email aroarks@fountaincounty.in.gov.
The forms below are the most commonly requested applications and requests handled by our office. Select a card to download the fillable PDF.
Before You Begin
Each form must be completed, signed, and returned to our office. If you are unsure which form applies to your situation, please contact us before filing — we are glad to help you get to the right one.
Review the procedure for petitioning to vacate a public street, alley, or right-of-way.
Download PDFUpdate the mailing address of record associated with your property.
Download PDFQuestions? Call our office at (765) 793-6206 or email aroarks@fountaincounty.in.gov.
Before You File
An appeal of a property assessment may result in the assessed value being raised, lowered, or left unchanged. Please review your property record card carefully before filing.
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 the taxpayer and assessor do not reach agreement on a property value after the informal conference, the appeal moves forward to our Property Tax Assessment Board of Appeals (PTABOA).
PTABOA meetings are held as needed. You will receive a notice of hearing in the mail for the time your appeal is scheduled with the board. Once the board has heard your appeal, you will be sent a Form 115 informing you of the board's decision.
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 also file an appeal concerning objective issues — factual matters such as a property record card that contains an incorrect description of the property, a garage that does not exist, or an incorrect count of plumbing fixtures. These claims are made on page 2 of the Form 130.
An objective appeal issue may include:
Objective claims may be made for up to three years of assessments with the submission of the Form 130. Taxpayers requesting refunds must also file a Claim for Refund (Form 17T).
Taxpayer's Notice to Initiate an Appeal. Page 1 for subjective value appeals, page 2 for objective corrections.
Download PDFThe DLGF's step-by-step diagram of the appeal procedure, from filing through the Indiana Supreme Court.
Download PDFThe state body that reviews PTABOA determinations, including Form 131 and related filings.
Visit IBTRPlease contact our office at (765) 793-6206 or aroarks@fountaincounty.in.gov if you have any further questions.
Before You File
An appeal of a property assessment may result in the assessed value being raised, lowered, or left unchanged. Please review your property record card carefully before filing.
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 the taxpayer and assessor do not reach agreement on a property value after the informal conference, the appeal moves forward to our Property Tax Assessment Board of Appeals (PTABOA).
PTABOA meetings are held as needed. You will receive a notice of hearing in the mail for the time your appeal is scheduled with the board. Once the board has heard your appeal, you will be sent a Form 115 informing you of the board's decision.
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 also file an appeal concerning objective issues — factual matters such as a property record card that contains an incorrect description of the property, a garage that does not exist, or an incorrect count of plumbing fixtures. These claims are made on page 2 of the Form 130.
An objective appeal issue may include:
Objective claims may be made for up to three years of assessments with the submission of the Form 130. Taxpayers requesting refunds must also file a Claim for Refund (Form 17T).
Taxpayer's Notice to Initiate an Appeal. Page 1 for subjective value appeals, page 2 for objective corrections.
Download PDFThe DLGF's step-by-step diagram of the appeal procedure, from filing through the Indiana Supreme Court.
Download PDFThe state body that reviews PTABOA determinations, including Form 131 and related filings.
Visit IBTRPlease contact our office at (765) 793-6206 or aroarks@fountaincounty.in.gov if you have any further questions.
During statewide reassessments, county and township assessors physically inspect each property to ensure that records are correct. Approximately 25% of the parcels in each jurisdiction are reassessed each year, over a four-year time frame.
During a field inspection, personnel will attempt to make contact with the taxpayer to identify themselves and explain the purpose of 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. When the inspection is complete, a door hanger will be left to inform the taxpayer that we were there. Photographs are taken during all inspections.
Verifying a Representative's Identity
Each reassessment field inspector wears an ID badge and an identifying t-shirt or vest. If you are uncertain about the identity of someone claiming to represent this office, please contact the Fountain County Assessor's Office for verification before allowing an inspection.
Please contact our office at (765) 793-6206 or aroarks@fountaincounty.in.gov if you have any further questions.
During statewide reassessments, county and township assessors physically inspect each property to ensure that records are correct. Approximately 25% of the parcels in each jurisdiction are reassessed each year, over a four-year time frame.
During a field inspection, personnel will attempt to make contact with the taxpayer to identify themselves and explain the purpose of 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. When the inspection is complete, a door hanger will be left to inform the taxpayer that we were there. Photographs are taken during all inspections.
Verifying a Representative's Identity
Each reassessment field inspector wears an ID badge and an identifying t-shirt or vest. If you are uncertain about the identity of someone claiming to represent this office, please contact the Fountain County Assessor's Office for verification before allowing an inspection.
Please contact our office at (765) 793-6206 or aroarks@fountaincounty.in.gov if you have any further questions.
The Department of Local Government Finance (DLGF), in partnership with the Indiana Business Research Center (IBRC) at Indiana University, created the tax bill projection tools below for Indiana taxpayers. These tools allow you to enter your property's assessed value and possible deductions to see a range of tax bill estimates.
Estimate a tax bill for the current pay 2026 cycle using your assessed value and applicable deductions.
Open EstimatorLook up your taxing district number and name by township, or find it on a prior tax bill.
District Look UpYou will need your property's assessed value and your taxing district number. To find your assessed value, search for your property on this site and locate the value labeled Assessed Value Total Land and Improvements. Your taxing district number appears on your tax bill and matches the district numbers listed in the estimator.
A list of taxing districts by township is also available on the DLGF Township Look Up page.
Estimates Only
The figures provided by these tools are projections only and should not be taken as a statement of true tax liability. Local income tax property tax credits and the Over 65 credit are not included in the estimate, so your actual bill may be lower than the figure shown. Final figures are calculated by the County Auditor and certified before tax bills are mailed.
The Department of Local Government Finance (DLGF), in partnership with the Indiana Business Research Center (IBRC) at Indiana University, created the tax bill projection tools below for Indiana taxpayers. These tools allow you to enter your property's assessed value and possible deductions to see a range of tax bill estimates.
Estimate a tax bill for the current pay 2026 cycle using your assessed value and applicable deductions.
Open EstimatorLook up your taxing district number and name by township, or find it on a prior tax bill.
District Look UpYou will need your property's assessed value and your taxing district number. To find your assessed value, search for your property on this site and locate the value labeled Assessed Value Total Land and Improvements. Your taxing district number appears on your tax bill and matches the district numbers listed in the estimator.
A list of taxing districts by township is also available on the DLGF Township Look Up page.
Estimates Only
The figures provided by these tools are projections only and should not be taken as a statement of true tax liability. Local income tax property tax credits and the Over 65 credit are not included in the estimate, so your actual bill may be lower than the figure shown. Final figures are calculated by the County Auditor and certified before tax bills are mailed.
On August 15, 2026, a federal Emergency Declaration was approved for the State of Indiana following the severe storms, straight-line winds, tornadoes, and flooding that began on August 11, 2026. Fountain County is among the counties included in the declaration.
Property owners whose real or personal property was physically damaged or destroyed by the disaster may petition the Assessor's Office for a survey and reassessment of the affected property by filing Form 137R.
Petition for Survey and Reassessment. Real and personal property partially or totally destroyed by disaster.
Download PDFQuestions about disaster reassessment may be directed to the Fountain County Assessor's Office.
Please take note of the following instructions regarding the forms below.
Before You Begin
Business Tangible Personal Property Return summary. Filed together with Form 102, 103-Short, or 103-Long.
Download PDFSales Disclosure Form with instructions, required for most property transfers.
Download PDFOn August 15, 2026, a federal Emergency Declaration was approved for the State of Indiana following the severe storms, straight-line winds, tornadoes, and flooding that began on August 11, 2026. Fountain County is among the counties included in the declaration.
Property owners whose real or personal property was physically damaged or destroyed by the disaster may petition the Assessor's Office for a survey and reassessment of the affected property by filing Form 137R.
Petition for Survey and Reassessment. Real and personal property partially or totally destroyed by disaster.
Download PDFQuestions about disaster reassessment may be directed to the Fountain County Assessor's Office.
Please take note of the following instructions regarding the forms below.
Before You Begin
Business Tangible Personal Property Return summary. Filed together with Form 102, 103-Short, or 103-Long.
Download PDFSales Disclosure Form with instructions, required for most property transfers.
Download PDFIndiana's Inheritance Tax Has Been Repealed
There is no Indiana inheritance tax owed, and no inheritance tax returns should be prepared or filed.
Indiana's inheritance tax was repealed for individuals dying after December 31, 2012. No inheritance tax returns — Form IH-6 for Indiana residents or Form IH-12 for nonresidents — have to be prepared or filed, and no tax has to be paid.
In addition, a Consent to Transfer personal property (Form IH-14) and a Notice of Intended Transfer of Checking Account (Form IH-19) are not required for those dying after December 31, 2012.
The Indiana Department of Revenue has since retired these forms entirely. Under IC 34-11-1-2, no inheritance tax returns should be prepared or filed for any decedent, including those who died on or before December 31, 2012.
Inheritance tax is administered by the State of Indiana, not by the County Assessor's office. Questions should be directed to the Indiana Department of Revenue, or to your own tax professional or legal counsel.
Available Monday through Friday, 8:00 a.m. – 4:30 p.m. ET.
(317) 232-2154Indiana's Inheritance Tax Has Been Repealed
There is no Indiana inheritance tax owed, and no inheritance tax returns should be prepared or filed.
Indiana's inheritance tax was repealed for individuals dying after December 31, 2012. No inheritance tax returns — Form IH-6 for Indiana residents or Form IH-12 for nonresidents — have to be prepared or filed, and no tax has to be paid.
In addition, a Consent to Transfer personal property (Form IH-14) and a Notice of Intended Transfer of Checking Account (Form IH-19) are not required for those dying after December 31, 2012.
The Indiana Department of Revenue has since retired these forms entirely. Under IC 34-11-1-2, no inheritance tax returns should be prepared or filed for any decedent, including those who died on or before December 31, 2012.
Inheritance tax is administered by the State of Indiana, not by the County Assessor's office. Questions should be directed to the Indiana Department of Revenue, or to your own tax professional or legal counsel.
Available Monday through Friday, 8:00 a.m. – 4:30 p.m. ET.
(317) 232-2154Mobile homes located in Indiana on the assessment date are assessed and taxed under IC 6-1.1-7. The annual assessment date for mobile homes is January 15, which falls in the year following the assessment date used for other property.
For mobile homes assessed under IC 6-1.1-7 — other than those subject to the preferred valuation method under IC 6-1.1-4-39(b) — true tax value is the least of the values determined using the following:
| Citation | Definition |
|---|---|
| IC 6-1.1-7-1(b) | A mobile home is a dwelling that is factory assembled, is transportable, is intended for year-round occupancy, exceeds thirty-five (35) feet in length, and is designed either for transportation on its own chassis or placement on a temporary foundation. |
| 50 IAC 3.3-2-2 | An annually assessed mobile home is a mobile home that has a certificate of title issued by the Bureau of Motor Vehicles under IC 9-17-6, and is not on a permanent foundation. |
| 50 IAC 3.3-2-3 | Mobile home means a dwelling as defined in IC 6-1.1-7-1(b), or a manufactured home as defined in IC 9-13-2-96. |
| IC 9-17-1-0.5 | Manufactured or mobile homes must be titled if they are personal property not held for resale, or are not attached to real estate by a permanent foundation. |
A permit is required before moving a mobile home.
Under IC 6-1.1-7-10, a mobile home may not be moved from one location to another unless the owner or the owner's agent first obtains a permit from the County Treasurer. The Bureau of Motor Vehicles may not transfer title to a mobile home, or change names on the title, without the required documentation.
For questions regarding transfer or moving permits, please contact the Office of the Fountain County Treasurer.
Please contact our office at (765) 793-6206 or aroarks@fountaincounty.in.gov if you have any further questions.
Mobile homes located in Indiana on the assessment date are assessed and taxed under IC 6-1.1-7. The annual assessment date for mobile homes is January 15, which falls in the year following the assessment date used for other property.
For mobile homes assessed under IC 6-1.1-7 — other than those subject to the preferred valuation method under IC 6-1.1-4-39(b) — true tax value is the least of the values determined using the following:
| Citation | Definition |
|---|---|
| IC 6-1.1-7-1(b) | A mobile home is a dwelling that is factory assembled, is transportable, is intended for year-round occupancy, exceeds thirty-five (35) feet in length, and is designed either for transportation on its own chassis or placement on a temporary foundation. |
| 50 IAC 3.3-2-2 | An annually assessed mobile home is a mobile home that has a certificate of title issued by the Bureau of Motor Vehicles under IC 9-17-6, and is not on a permanent foundation. |
| 50 IAC 3.3-2-3 | Mobile home means a dwelling as defined in IC 6-1.1-7-1(b), or a manufactured home as defined in IC 9-13-2-96. |
| IC 9-17-1-0.5 | Manufactured or mobile homes must be titled if they are personal property not held for resale, or are not attached to real estate by a permanent foundation. |
A permit is required before moving a mobile home.
Under IC 6-1.1-7-10, a mobile home may not be moved from one location to another unless the owner or the owner's agent first obtains a permit from the County Treasurer. The Bureau of Motor Vehicles may not transfer title to a mobile home, or change names on the title, without the required documentation.
For questions regarding transfer or moving permits, please contact the Office of the Fountain County Treasurer.
Please contact our office at (765) 793-6206 or aroarks@fountaincounty.in.gov if you have any further questions.
Personal property is a self-assessment system. Property owners are responsible for reporting all tangible personal property that is used in their trade or business, used for the production of income, or held as an investment that should be or is subject to depreciation for federal income tax purposes.
Filing Deadline: May 15
The assessment date is January 1, and completed personal property returns are due on or before May 15 each year. If May 15 falls on a weekend or holiday, the deadline moves to the next business day.
A penalty of twenty-five dollars ($25) applies to returns filed after the due date. For returns not filed within thirty (30) days of the due date, an additional penalty of twenty percent (20%) of the taxes finally determined will be assessed.
The exemption threshold increased to $2,000,000 for the 2026 assessment date.
Senate Enrolled Act 1 (SEA 1) and House Enrolled Act 1427 (HEA 1427) amended Indiana Code § 6-1.1-3-7.2 to raise the acquisition cost threshold for the business personal property exemption.
If the acquisition cost of a taxpayer's total business personal property in a county is less than the applicable threshold, that property is exempt from taxation for that assessment date:
| Assessment Date | Acquisition Cost Threshold |
|---|---|
| Assessment dates before 2026 | $80,000 |
| January 1, 2026 and thereafter | $2,000,000 |
Eligible taxpayers claiming the exemption must still file a return, and that return must include the following information:
SEA 1 also changed the 30% minimum valuation floor for new depreciable personal property placed in service after January 1, 2025, except where the property is located in a tax increment allocation area or its tax revenue has been otherwise pledged.
PPOP-IN no longer accepts filings as of January 1, 2026.
Pursuant to HEA 1427, the Personal Property Online Portal has been discontinued for new filings. Personal property tax returns must be filed directly with the Fountain County Assessor's Office using the forms below.
The Department of Local Government Finance plans to maintain access to PPOP-IN after January 1, 2026 so that taxpayers who previously filed through the system may continue to access historical filing data.
Business Tangible Personal Property Return summary sheet, filed with Form 102 or 103.
Download PDFPlease contact our office at (765) 793-6206 or aroarks@fountaincounty.in.gov if you have any further questions.
Personal property is a self-assessment system. Property owners are responsible for reporting all tangible personal property that is used in their trade or business, used for the production of income, or held as an investment that should be or is subject to depreciation for federal income tax purposes.
Filing Deadline: May 15
The assessment date is January 1, and completed personal property returns are due on or before May 15 each year. If May 15 falls on a weekend or holiday, the deadline moves to the next business day.
A penalty of twenty-five dollars ($25) applies to returns filed after the due date. For returns not filed within thirty (30) days of the due date, an additional penalty of twenty percent (20%) of the taxes finally determined will be assessed.
The exemption threshold increased to $2,000,000 for the 2026 assessment date.
Senate Enrolled Act 1 (SEA 1) and House Enrolled Act 1427 (HEA 1427) amended Indiana Code § 6-1.1-3-7.2 to raise the acquisition cost threshold for the business personal property exemption.
If the acquisition cost of a taxpayer's total business personal property in a county is less than the applicable threshold, that property is exempt from taxation for that assessment date:
| Assessment Date | Acquisition Cost Threshold |
|---|---|
| Assessment dates before 2026 | $80,000 |
| January 1, 2026 and thereafter | $2,000,000 |
Eligible taxpayers claiming the exemption must still file a return, and that return must include the following information:
SEA 1 also changed the 30% minimum valuation floor for new depreciable personal property placed in service after January 1, 2025, except where the property is located in a tax increment allocation area or its tax revenue has been otherwise pledged.
PPOP-IN no longer accepts filings as of January 1, 2026.
Pursuant to HEA 1427, the Personal Property Online Portal has been discontinued for new filings. Personal property tax returns must be filed directly with the Fountain County Assessor's Office using the forms below.
The Department of Local Government Finance plans to maintain access to PPOP-IN after January 1, 2026 so that taxpayers who previously filed through the system may continue to access historical filing data.
Business Tangible Personal Property Return summary sheet, filed with Form 102 or 103.
Download PDFPlease contact our office at (765) 793-6206 or aroarks@fountaincounty.in.gov if you have any further questions.