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!
Thank you for visiting our website and for the opportunity to serve you and your needs.
Please contact us anytime - we are here to help!
For the assessment January 1, 2025, Form 11's were mailed April 28, 2025 and the filing deadline is June 16, 2025
We are here to help answer questions as fast and as efficiently as possible. The County building is open to the public, however, we highly encourage the following means of communication:
Properties located in Portage Township (taxing districts 015, 016, 017) call them directly at 219-759-8221. (The taxing district # is the last 3 numbers of the parcel number. Township name is on the bottom portion of the Form 11.)
For all other properties see the following options:
**If you recently appealed please reference your property by parcel #, address, etc.**
If you have recently filed an appeal by the deadline of June 16, 2025 for the assessment date of January 1, 2025 and have not submitted evidence, you may mail or email it directly to our office:
By Mail:
Porter County Assessor
155 Indiana Ave., Suite 211
Valparaiso, IN 46383
By Email:
Assessor@portercountyin.gov
**please reference your parcel that you appealed**
Type of Evidence may consist of:
Thank you for your patience. Please know that if you have to leave a message via phone or email, someone from our office will be in touch with you as soon as possible.
We are here to help answer questions as fast and as efficiently as possible. The County building is open to the public, however, we highly encourage the following means of communication:
Properties located in Portage Township (taxing districts 015, 016, 017) call them directly at 219-759-8221. (The taxing district # is the last 3 numbers of the parcel number. Township name is on the bottom portion of the Form 11.)
For all other properties see the following options:
**If you recently appealed please reference your property by parcel #, address, etc.**
If you have recently filed an appeal by the deadline of June 16, 2025 for the assessment date of January 1, 2025 and have not submitted evidence, you may mail or email it directly to our office:
By Mail:
Porter County Assessor
155 Indiana Ave., Suite 211
Valparaiso, IN 46383
By Email:
Assessor@portercountyin.gov
**please reference your parcel that you appealed**
Type of Evidence may consist of:
Thank you for your patience. Please know that if you have to leave a message via phone or email, someone from our office will be in touch with you as soon as possible.
For the assessment January 1, 2025, Form 11's were mailed April 28, 2025 and the filing deadline is June 16, 2025
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!
Thank you for visiting our website and for the opportunity to serve you and your needs.
Please contact us anytime - we are here to help!
Property record cards can be searched, located, and printed online through a parcel search by clicking here.
For a current representation of the housing market across the State of Indiana, click here .
For a current representation of the housing market in Porter County, click here .
Residents of Portage Township should contact the Portage Township Assessor. Contact information is available by clicking here.
Real property in Indiana is assessed at Market Value in Use. Distress sales such as tax sales, foreclosures, or short sales are typically not representative of market value.
Assessed values fluctuate with the market. Valid sales provide important indicators of market trends. An arm’s‑length sale may affect future assessed values.
The Indiana Department of Local Government Finance (DLGF) offers extensive information regarding assessment practices and tax policy: DLGF Overview .
Ratio studies are conducted to ensure uniformity and equity in a mass appraisal system. For more information, visit the DLGF.
Please see the first paragraph on the following webpage: Tax Bill 101 .
If the Form 11 Notice of Assessment is mailed before May 1, the filing deadline is June 15 of that year.
If the Form 11 is mailed after April 30, the filing deadline is June 15 of the year tax statements are mailed.
Indiana Code reference: IC 6‑1.1‑15‑1.1
Contact your County or Township Assessor for the status of active appeals.
Assessed values reflect the market and are trended annually. Actual taxes may vary based on local approved tax rates, referendums, or individual circumstances.
Assessed values fluctuate with the market. An arm’s‑length sale is one factor used to determine market trends and may influence future assessments.
Sales information can be obtained here, or through the Department of Local Government Finance website by clicking here .
During reassessment, field agents inspect the exterior of properties and may interview owners for interior information. If no one is available, a door hanger is left. This information helps ensure accurate assessments.
During statewide reassessments, assessors inspect properties to verify features such as size and improvements. This ensures properties are accurately and fairly assessed.
For recording questions, please click here .
State tax lien questions should be directed to the County Clerk’s Office: Clerk’s Office .
Federal tax lien questions should be directed to the County Recorder’s Office: Recorder’s Office .
Probate and estate filings should be directed to the County Clerk’s Office: click here .
If you live within a city or town, contact the municipality. If you live outside municipal boundaries, contact the County Plan Commission: Plan Commission .
Property record cards can be searched, located, and printed online through a parcel search by clicking here.
For a current representation of the housing market across the State of Indiana, click here .
For a current representation of the housing market in Porter County, click here .
Residents of Portage Township should contact the Portage Township Assessor. Contact information is available by clicking here.
Real property in Indiana is assessed at Market Value in Use. Distress sales such as tax sales, foreclosures, or short sales are typically not representative of market value.
Assessed values fluctuate with the market. Valid sales provide important indicators of market trends. An arm’s‑length sale may affect future assessed values.
The Indiana Department of Local Government Finance (DLGF) offers extensive information regarding assessment practices and tax policy: DLGF Overview .
Ratio studies are conducted to ensure uniformity and equity in a mass appraisal system. For more information, visit the DLGF.
Please see the first paragraph on the following webpage: Tax Bill 101 .
If the Form 11 Notice of Assessment is mailed before May 1, the filing deadline is June 15 of that year.
If the Form 11 is mailed after April 30, the filing deadline is June 15 of the year tax statements are mailed.
Indiana Code reference: IC 6‑1.1‑15‑1.1
Contact your County or Township Assessor for the status of active appeals.
Assessed values reflect the market and are trended annually. Actual taxes may vary based on local approved tax rates, referendums, or individual circumstances.
Assessed values fluctuate with the market. An arm’s‑length sale is one factor used to determine market trends and may influence future assessments.
Sales information can be obtained here, or through the Department of Local Government Finance website by clicking here .
During reassessment, field agents inspect the exterior of properties and may interview owners for interior information. If no one is available, a door hanger is left. This information helps ensure accurate assessments.
During statewide reassessments, assessors inspect properties to verify features such as size and improvements. This ensures properties are accurately and fairly assessed.
For recording questions, please click here .
State tax lien questions should be directed to the County Clerk’s Office: Clerk’s Office .
Federal tax lien questions should be directed to the County Recorder’s Office: Recorder’s Office .
Probate and estate filings should be directed to the County Clerk’s Office: click here .
If you live within a city or town, contact the municipality. If you live outside municipal boundaries, contact the County Plan Commission: Plan Commission .
IC 6-1.1-15-1.1
As a result of legislative changes that were passed in 2017, significant changes have been made to the appeal process. Taxpayers wishing to contest their assessment must now do so on the State prescribed form, Form 130. Form 133, which was previously used to contest assessments on objective grounds, has been eliminated. Taxpayers wishing to contest their assessment on objective grounds (for example, a garage that has been removed or too much square footage) should now do so using page 2 of Form 130. For further information, please visit the DLGF’s website at http://www.in.gov/dlgf/ or contact our office directly.
For the assessment, January 1, 2025 Form 11's were mailed on April 28, 2025 and the filing deadline is June 16, 2025.
IC 6-1.1-15-1.1
As a result of legislative changes that were passed in 2017, significant changes have been made to the appeal process. Taxpayers wishing to contest their assessment must now do so on the State prescribed form, Form 130. Form 133, which was previously used to contest assessments on objective grounds, has been eliminated. Taxpayers wishing to contest their assessment on objective grounds (for example, a garage that has been removed or too much square footage) should now do so using page 2 of Form 130. For further information, please visit the DLGF’s website at http://www.in.gov/dlgf/ or contact our office directly.
For the assessment, January 1, 2025 Form 11's were mailed on April 28, 2025 and the filing deadline is June 16, 2025.
During a field inspection, personnel will attempt to make contact with the taxpayer to identify his/herself 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. When the inspection is complete, a door hanger will be left to inform the taxpayer that we were there. Photographs will also be taken during all inspections.
Each reassessment field inspector wears an ID badge and an identifying t-shirt or vest. If a taxpayer is uncertain about the identity of a representative, please contact the Porter County Assessor's Office for verification.
During a field inspection, personnel will attempt to make contact with the taxpayer to identify his/herself 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. When the inspection is complete, a door hanger will be left to inform the taxpayer that we were there. Photographs will also be taken during all inspections.
Each reassessment field inspector wears an ID badge and an identifying t-shirt or vest. If a taxpayer is uncertain about the identity of a representative, please contact the Porter County Assessor's Office for verification.
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.
Property values increase due to real estate market trends. Values fluctuate even without any changes/improvements to property
(Changes to the property may include, but are not limited to: additions, pools, decks, sheds, pole barns, or anything more than 25 sq ft.)
2024 median selling price in Porter County - $305,400
2023 median selling price in Porter County - $295,000
2022 median selling price in Porter County - $287,500
2021 median selling price in Porter County - $250,000
2020 median selling price in Porter County - $236,000
Reasons why trends are higher – Long-Term Housing Shortage, buyers continue purchasing homes at/above current assessed values.
For a current representation of the housing market, click here.
Property values increase due to real estate market trends. Values fluctuate even without any changes/improvements to property
(Changes to the property may include, but are not limited to: additions, pools, decks, sheds, pole barns, or anything more than 25 sq ft.)
2024 median selling price in Porter County - $305,400
2023 median selling price in Porter County - $295,000
2022 median selling price in Porter County - $287,500
2021 median selling price in Porter County - $250,000
2020 median selling price in Porter County - $236,000
Reasons why trends are higher – Long-Term Housing Shortage, buyers continue purchasing homes at/above current assessed values.
For a current representation of the housing market, click here.
Effective April 1, 2016, all resident Indiana Inheritance Tax Returns (Form IH-6) for individuals who died prior to January 1, 2013 must be filed with the Indiana Department of Revenue, rather than the county courts.
For more information regarding the repeal of inheritance tax view the letter the Indiana Department of Revenue issued here, inheritance.pdf.
Take the completed Small Estate Forms to the entity holding the deceased person’s items. You should contact the entity to make sure there are no additional procedures to follow in collecting the deceased person’s items.
Effective April 1, 2016, all resident Indiana Inheritance Tax Returns (Form IH-6) for individuals who died prior to January 1, 2013 must be filed with the Indiana Department of Revenue, rather than the county courts.
For more information regarding the repeal of inheritance tax view the letter the Indiana Department of Revenue issued here, inheritance.pdf.
Take the completed Small Estate Forms to the entity holding the deceased person’s items. You should contact the entity to make sure there are no additional procedures to follow in collecting the deceased person’s items.
50 IAC 3.3-2-2
"Annually assessed mobile home" defined Sec. 2
"Annually assessed mobile home" means a mobile home that: (1) has a certificate of title issued by the bureau of motor
vehicles under IC 9-17-6; and(2) is not on a permanent foundation.
IC 9-17-1-0.5
Items requiring a title under IC 9-17Sec. 0.5. The following are required to be titled under this article:(3) Manufactured
or mobile homes that are:(A) personal property not held for resale; or(B) not attached to real estate by a permanent foundation.
50 IAC 3.3-2-3 - "Mobile Home" means a "dwelling" as defined in IC 9-13-2-103.2.
A "manufactured home" as defined in IC 9-13-2-96
If you have any questions regarding Transferring/ Moving permits, see the guidance offered by the Office of the Porter County Treasurer.
50 IAC 3.3-2-2
"Annually assessed mobile home" defined Sec. 2
"Annually assessed mobile home" means a mobile home that: (1) has a certificate of title issued by the bureau of motor
vehicles under IC 9-17-6; and(2) is not on a permanent foundation.
IC 9-17-1-0.5
Items requiring a title under IC 9-17Sec. 0.5. The following are required to be titled under this article:(3) Manufactured
or mobile homes that are:(A) personal property not held for resale; or(B) not attached to real estate by a permanent foundation.
50 IAC 3.3-2-3 - "Mobile Home" means a "dwelling" as defined in IC 9-13-2-103.2.
A "manufactured home" as defined in IC 9-13-2-96
If you have any questions regarding Transferring/ Moving permits, see the guidance offered by the Office of the Porter County Treasurer.
For Pre-populated Form:
For Blank Form:
For Pre-populated Form:
For Blank Form:
A penalty of twenty-five dollars ($25) applies for returns filed after May 15, 2025. For returns not filed within thirty (30) days of the due date, an additional fee of twenty percent (20%) of the taxes payable will be assessed.
Personal Property exemption eligibility/notification SEA 233-2019
Indiana Senate bill 233 was passed amending IC6-1.1-3-7.2 to allow an exemption from the tax for business owners filing under $80,000 in acquisition costs. Beginning with January 1, 2023 assessment date, a taxpayer is no longer required to file a personal property tax return if they have previously filed a return that claimed the exemption, unless or until the taxpayer no longer qualifies for the exemption. (IC 6-1.1-3-7.2(f) SEA-2002 Sec.11)
Business owners shall report assets in the correct taxing unit where the property has tax situs.* The return must have an NAICS code which appears on the federal return. Individuals using Social Security numbers as
Federal Identification numbers are only required to use the last four digits. Failure to file a return on or before the due date without a declared value or signature, not in the correct taxing unit, or without an
NAICS code, will result in a penalty of $25.00 per Indiana code 6-1.1-37-7.
* Prestamped and dated postmarks without an official USPS postmark will be deemed late if received after the deadline of May 15, 2025. Appropriate fees and penalties will be applied.
See links below to access websites for required information.
The Indiana Department of Local Government Finance (DLGF) has a new online service portal to file business personal property filings, and can be found here.
To Look up your taxing district go to https://budgetnotices.in.gov/
NAICS codes look up go to https://www.census.gov/naics/
Please contact our office at (219) 465-3529 or Assessor@portercountyin.gov if you have any further questions.
** Please note when filing online that if your filing is "Rejected" for errors and NOT corrected, the filing will be deemed a "failure to file". This will result in the property being assessed fees and/or penalties
Completed personal property forms can be mailed to: Porter County Assessor, 155 Indiana Ave., Suite 302, Valparaiso, IN 46383
A penalty of twenty-five dollars ($25) applies for returns filed after May 15, 2025. For returns not filed within thirty (30) days of the due date, an additional fee of twenty percent (20%) of the taxes payable will be assessed.
Personal Property exemption eligibility/notification SEA 233-2019
Indiana Senate bill 233 was passed amending IC6-1.1-3-7.2 to allow an exemption from the tax for business owners filing under $80,000 in acquisition costs. Beginning with January 1, 2023 assessment date, a taxpayer is no longer required to file a personal property tax return if they have previously filed a return that claimed the exemption, unless or until the taxpayer no longer qualifies for the exemption. (IC 6-1.1-3-7.2(f) SEA-2002 Sec.11)
Business owners shall report assets in the correct taxing unit where the property has tax situs.* The return must have an NAICS code which appears on the federal return. Individuals using Social Security numbers as
Federal Identification numbers are only required to use the last four digits. Failure to file a return on or before the due date without a declared value or signature, not in the correct taxing unit, or without an
NAICS code, will result in a penalty of $25.00 per Indiana code 6-1.1-37-7.
* Prestamped and dated postmarks without an official USPS postmark will be deemed late if received after the deadline of May 15, 2025. Appropriate fees and penalties will be applied.
See links below to access websites for required information.
The Indiana Department of Local Government Finance (DLGF) has a new online service portal to file business personal property filings, and can be found here.
To Look up your taxing district go to https://budgetnotices.in.gov/
NAICS codes look up go to https://www.census.gov/naics/
Please contact our office at (219) 465-3529 or Assessor@portercountyin.gov if you have any further questions.
** Please note when filing online that if your filing is "Rejected" for errors and NOT corrected, the filing will be deemed a "failure to file". This will result in the property being assessed fees and/or penalties
Completed personal property forms can be mailed to: Porter County Assessor, 155 Indiana Ave., Suite 302, Valparaiso, IN 46383
Members
2026 Meeting Dates
Meetings are held in the Porter County Administration Building Room 205, Commissioners Chambers,
and begin at 8:30 am. Time and location are subject to change.
Members
2026 Meeting Dates
Meetings are held in the Porter County Administration Building Room 205, Commissioners Chambers,
and begin at 8:30 am. Time and location are subject to change.
This application/form must be filed on or before April 1 of the assessment year and must be re-filed every even year unless the exempt property is owned, occupied, and used for educational, literary, scientific, religious, or charitable purposes and continues to meet the requirements of IC 6-1.1-10-16 or IC 6-1.1-10-21, or is owned by a fraternity or sorority and continues to meet the requirements of IC 6-1.1-10-24. An application should be filed in any year in which an appeal to the Indiana Board of Tax Review or to a court for an exemption determination on the property is pending from any preceding year.
This application/form must be filed on or before April 1 of the assessment year and must be re-filed every even year unless the exempt property is owned, occupied, and used for educational, literary, scientific, religious, or charitable purposes and continues to meet the requirements of IC 6-1.1-10-16 or IC 6-1.1-10-21, or is owned by a fraternity or sorority and continues to meet the requirements of IC 6-1.1-10-24. An application should be filed in any year in which an appeal to the Indiana Board of Tax Review or to a court for an exemption determination on the property is pending from any preceding year.
The Income Approach is a method used to assess the value of income-producing properties, such as rental properties. Unlike the Cost Approach, which considers the cost to build the property, the Income Approach focuses on the income generated by the property to determine its value.
For rental properties with four or fewer units, the Gross Rent Multiplier (GRM) is used as part of the valuation process. The GRM is calculated by dividing the sale price of the property by the rental income it generates. To determine the property’s assessed value, the total rent collected is multiplied by the corresponding GRM.
As stated in Indiana Code 6-1.1-4-39: “If a taxpayer wishes to have the income capitalization method or the gross rent multiplier method used in the initial formulation of the assessment of the taxpayer's property, the taxpayer must submit the necessary information to the assessor not later than the assessment date.” Specifically:
If the Assessor’s office does not receive the rental property information before the assessment date, the taxpayer has the right to file an appeal for the current year’s assessment. During the appeal process, rental information may be provided as evidence to support the case.
Important Note: If the required rental information is not submitted and no appeal is filed, the Assessor’s office will be unable to assist with adjustments to the current year’s assessed value.
The Income Approach is a method used to assess the value of income-producing properties, such as rental properties. Unlike the Cost Approach, which considers the cost to build the property, the Income Approach focuses on the income generated by the property to determine its value.
For rental properties with four or fewer units, the Gross Rent Multiplier (GRM) is used as part of the valuation process. The GRM is calculated by dividing the sale price of the property by the rental income it generates. To determine the property’s assessed value, the total rent collected is multiplied by the corresponding GRM.
As stated in Indiana Code 6-1.1-4-39: “If a taxpayer wishes to have the income capitalization method or the gross rent multiplier method used in the initial formulation of the assessment of the taxpayer's property, the taxpayer must submit the necessary information to the assessor not later than the assessment date.” Specifically:
If the Assessor’s office does not receive the rental property information before the assessment date, the taxpayer has the right to file an appeal for the current year’s assessment. During the appeal process, rental information may be provided as evidence to support the case.
Important Note: If the required rental information is not submitted and no appeal is filed, the Assessor’s office will be unable to assist with adjustments to the current year’s assessed value.