Frequently Asked Questions

I WANT TO...

• Apply for Homeowner's Deductions
• Change a Mailing Address
• Pay my Taxes
• Get a Copy of my Survey
• Get a Copy of my Deed
• Information on tax sale or foreclosures

Appeals

*NEW LEGISLATIVE CHANGES AFFECTING THE APPEALS PROCESS*

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, 2020 Form 11's were mailed on April 30, 2020 and the filing deadline was June 15, 2020.

Cyclical Reassessment

During statewide reassessments, county and township asssessors 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 inpsector 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.

Tax Bill Estimator

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.

Forms

Please take note of the instructions regarding the forms below:

• Blank forms may be downloaded.
• Fillable PDFs will not save as populated under the "save" option. Once filled, they may be printed to a PDF under the "print" option.
• Fillable forms are to be printed, signed, and submitted to the Assessor's office.

Inheritance

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.

Mobile Home

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 The National Automobile Dealers Association Guide.

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 questions or information regarding mobile home titles, please contact the Bureau of Motor Vehicles.
• If the name(s) on the title appears to be incorrect, please contact your mobile home park office.

Personal Property

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 are due on or before Monday, May 17, 2021.

A penalty of twenty-five dollars ($25) applies for returns filed after May 17th. 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

Personal Property exemption eligibility/notification SEA 233-2019

Beginning with the January 1, 2020 assessment date, the personal property exemption increases from $20,000 to $40,000. Personal property returns for eligible taxpayers (those whose total acquisition costs do not exceed $40,000) must include the following information:

1. A declaration that the taxpayer's business property in the county is exempt from taxation;
2. Whether the taxpayer's business personal property within the county is in one (1) location or multiple locations; and
3. If the property is in multiple locations, the taxpayer must provide an address for the location where the sum of personal property acquisition costs is greatest.

For further personal property guidance, please refer to the Department of Local Government Finance (DLGF).

Personal Property Online Portal – Indiana (PPOP-IN)

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@porterco.org if you have any further questions.

Forms

Property Tax Assessment Board of Appeals

Porter County has a 3 voting-member Board. The County Assessor serves as secretary and a non-voting member.

Members

• Scott Williams, President
• Nancy Kolasa, Vice President
• Tami Bianco, Member
• Jon M. Snyder, Secretary

2021 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.

Tax Exemptions

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.

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