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, 2026, Form 11's were mailed April 28, 2026 and the filing deadline is June 15, 2026.
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 have recently filed an appeal by the deadline of June 15, 2026 for the assessment date of January 1, 2026 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 the parcel number you appealed.
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 have recently filed an appeal by the deadline of June 15, 2026 for the assessment date of January 1, 2026 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 the parcel number you appealed.
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, 2026, Form 11's were mailed April 28, 2026 and the filing deadline is June 15, 2026.
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.
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.
The Assessor's office works alongside several other county offices to serve property owners. The links below will direct you to the appropriate office for common tasks related to your property.
The Assessor's office works alongside several other county offices to serve property owners. The links below will direct you to the appropriate office for common tasks related to your property.
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, 2026, Form 11's were mailed on April 28, 2026 and the filing deadline is June 15, 2026.
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, 2026, Form 11's were mailed on April 28, 2026 and the filing deadline is June 15, 2026.
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 will be reassessed each year, over a four-year time frame.
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 statewide reassessments, county and township assessors physically inspect each property to ensure that records are correct. Approximately 25% of the parcels in each jurisdiction will be reassessed each year, over a four-year time frame.
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.
Please take note of the instructions regarding the forms below:
Please take note of the instructions regarding the forms below:
Property values increase due to real estate market trends. Values fluctuate even without any changes or 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.
| Year | Median Selling Price |
|---|---|
| 2025 | $315,000 |
| 2024 | $305,400 |
| 2023 | $295,000 |
| 2022 | $287,500 |
| 2021 | $250,000 |
| 2020 | $236,000 |
Reasons why trends are higher: Long-term housing shortage; buyers continue purchasing homes at or 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 or 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.
| Year | Median Selling Price |
|---|---|
| 2025 | $315,000 |
| 2024 | $305,400 |
| 2023 | $295,000 |
| 2022 | $287,500 |
| 2021 | $250,000 |
| 2020 | $236,000 |
Reasons why trends are higher: Long-term housing shortage; buyers continue purchasing homes at or above current assessed values.
For a current representation of the housing market, click here.
Inheritance tax in the State of Indiana was repealed for individuals who died after Dec. 31, 2012. No inheritance tax returns have to be prepared or filed. No tax has to be paid. In addition, no Consents to Transfer personal property or Notice of Intended Transfer of Checking Account are required for those dying after Dec. 31, 2012. However, for individuals who died before January 1, 2013, inheritance tax returns are still required for those that exceed their exemption amount.
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.
Inheritance tax in the State of Indiana was repealed for individuals who died after Dec. 31, 2012. No inheritance tax returns have to be prepared or filed. No tax has to be paid. In addition, no Consents to Transfer personal property or Notice of Intended Transfer of Checking Account are required for those dying after Dec. 31, 2012. However, for individuals who died before January 1, 2013, inheritance tax returns are still required for those that exceed their exemption amount.
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.
The true tax value of mobile homes is assessed under IC 6-1.1-7 (other than mobile homes subject to the preferred valuation method under IC 6-1.1-439(b)) using J.D. Power Connect.
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 9-17 Sec. 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.
The true tax value of mobile homes is assessed under IC 6-1.1-7 (other than mobile homes subject to the preferred valuation method under IC 6-1.1-439(b)) using J.D. Power Connect.
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 9-17 Sec. 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.
* Please note, if you have provided an email address during submission, an automated confirmation will be sent to the provided email for your records.
* Please note, if you have provided an email address during submission, an automated confirmation will be sent to the provided email for your records.
Personal Property is a self-assessed valuation system whereby 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. Completed personal property returns must be received on or before Friday, May 15, 2026. Returns can be mailed to: Porter County Assessor, 155 Indiana Ave., Suite 302, Valparaiso, IN 46383 and must be postmarked on or before May 15, 2026.
Personal Property exemption eligibility/notification SEA 233-2019
SEA1 and HEA1427 were passed amending IC 6-1.1-3-7.2 to allow an exemption from the tax for business owners filing under $2,000,000 in acquisition costs. Beginning with the January 1, 2026 assessment date, once a taxpayer files a completed return requesting the exemption, they will no longer be required to file a personal property tax return, unless or until the taxpayer no longer qualifies for the exemption. (IC 6-1.1-3-7.2(f) SEA1 and HEA1427)
Business owners shall report assets in the correct taxing unit where the property has tax situs.* The return must include a 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 a NAICS code, will result in a penalty of $25.00 per Indiana Code 6-1.1-37-7.
* Pre-stamped and dated postmarks without an official USPS postmark will be deemed late if received after the deadline of May 15, 2026. Appropriate fees and penalties will be applied.
The other change due to these bills provides that the 30% minimum valuation limitation does not apply to new business personal property placed in service after January 1, 2025. (For more information, see Legislation Affecting Deductions, Exemptions, and Credits)
To look up your taxing district go to https://budgetnotices.in.gov/
NAICS codes look up go to https://www.census.gov/naics/
Please note taxpayers or their agents will no longer be able to access PPOP-IN for filing new or amended returns starting January 1, 2026. PPOP-IN will be available for historical purposes only.
Please contact our office at (219) 465-3529 if you have any further questions.
Completed personal property forms can be mailed or hand-delivered to:
Porter County Assessor
155 Indiana Ave., Suite 302
Valparaiso, IN 46383
Personal Property is a self-assessed valuation system whereby 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. Completed personal property returns must be received on or before Friday, May 15, 2026. Returns can be mailed to: Porter County Assessor, 155 Indiana Ave., Suite 302, Valparaiso, IN 46383 and must be postmarked on or before May 15, 2026.
Personal Property exemption eligibility/notification SEA 233-2019
SEA1 and HEA1427 were passed amending IC 6-1.1-3-7.2 to allow an exemption from the tax for business owners filing under $2,000,000 in acquisition costs. Beginning with the January 1, 2026 assessment date, once a taxpayer files a completed return requesting the exemption, they will no longer be required to file a personal property tax return, unless or until the taxpayer no longer qualifies for the exemption. (IC 6-1.1-3-7.2(f) SEA1 and HEA1427)
Business owners shall report assets in the correct taxing unit where the property has tax situs.* The return must include a 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 a NAICS code, will result in a penalty of $25.00 per Indiana Code 6-1.1-37-7.
* Pre-stamped and dated postmarks without an official USPS postmark will be deemed late if received after the deadline of May 15, 2026. Appropriate fees and penalties will be applied.
The other change due to these bills provides that the 30% minimum valuation limitation does not apply to new business personal property placed in service after January 1, 2025. (For more information, see Legislation Affecting Deductions, Exemptions, and Credits)
To look up your taxing district go to https://budgetnotices.in.gov/
NAICS codes look up go to https://www.census.gov/naics/
Please note taxpayers or their agents will no longer be able to access PPOP-IN for filing new or amended returns starting January 1, 2026. PPOP-IN will be available for historical purposes only.
Please contact our office at (219) 465-3529 if you have any further questions.
Completed personal property forms can be mailed or hand-delivered to:
Porter County Assessor
155 Indiana Ave., Suite 302
Valparaiso, IN 46383
Porter County has a 3 voting-member Board. The County Assessor serves as secretary and a non-voting member.
| Board Member | Role | Appointed By | Term |
|---|---|---|---|
| David Ondrovich | President | County Council | 1/1/2026 – 12/31/2026 |
| Linda Zyla | Vice President | County Commissioner | 1/1/2026 – 12/31/2026 |
| Nancy Kolasa | Member | County Commissioner | 1/1/2026 – 12/31/2026 |
| Sue Neff | Secretary (Non-voting) | — | — |
| Bob Schwerd | Attorney | — | — |
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.
Porter County has a 3 voting-member Board. The County Assessor serves as secretary and a non-voting member.
| Board Member | Role | Appointed By | Term |
|---|---|---|---|
| David Ondrovich | President | County Council | 1/1/2026 – 12/31/2026 |
| Linda Zyla | Vice President | County Commissioner | 1/1/2026 – 12/31/2026 |
| Nancy Kolasa | Member | County Commissioner | 1/1/2026 – 12/31/2026 |
| Sue Neff | Secretary (Non-voting) | — | — |
| Bob Schwerd | Attorney | — | — |
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.
The owner of the property who wishes to obtain an exemption must file State Form 9284 / Form 136 with the County Assessor. The owner must provide all information requested on the application and accompanying information sheet. There is no filing fee.
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 owner of the property who wishes to obtain an exemption must file State Form 9284 / Form 136 with the County Assessor. The owner must provide all information requested on the application and accompanying information sheet. There is no filing fee.
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.
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.