A modern approach to citizen engagement suggests that some citizens appreciate the ability to interact with their local government in a digital environment, such as online access to services to; pay property taxes, research publicly available information, submit documents and forms, etc. That's where Engage™ comes in!
Engage™ is intended to be an intuitive, user-friendly application. However, we know that some features of Engage™ could use a bit of guidance to be completely beneficial to you. This informative guide will serve to provide you with a bit more guidance, should you have a need. As well to the left, we are happy to provide you with a number of resources to assist you in your property assessment journey.
Thank you for visiting our website and for the opportunity to serve you and your needs.
Please contact us anytime - we are here to help!
Shelby County Assessor - Denica K. Hill
Phone: 317-392-6305
Email: dhill@co.shelby.in.us
To obtain a pre-filled Sales Disclosure Form for your property or for a property you represent, follow these steps:
Blank Indiana Sales Disclosure Forms that may be completed online and printed are available on the Indiana Department of Local Government Finance website .
The forms listed above represent the most commonly used documents. Additional forms are available through the Indiana Department of Local Government Finance (DLGF) .
To obtain the most up-to-date Personal Property Forms, click on the links below to download the forms.
| State Form | Description | Form Title |
|---|---|---|
|
11274 (Form 103-Short) |
Must be filed with Form 104. | Business Tangible Personal Property Return |
|
11405 (Form 103-Long) |
Must be filed with Form 104. | Business Tangible Personal Property Assessment Return |
|
50006 (Form 102) |
Must be filed with Form 104. | Farmer's Tangible Personal Property Assessment Return |
|
10068 (Form 104) |
Must be filed with Form 102 or 103. | Business Tangible Personal Property Return |
|
53958 (Form 130 |
A taxpayer may appeal an assessment by filing this appeal form with the county assessor. | Taxpayer's Notice to Initiate an Appeal |
|
09284 (Form 136) |
Application for Property Tax Exemption | Real Property Exemptions |
|
46021 (Sales Disclosure) |
A sales disclosure form is used to report property transfers and is required when filing a conveyance document, including for foreclosures, court orders, and charitable transfers. | Sales Disclosure |
The Indiana Department of Local Government Finance (DLGF) has discontinued its online service portal called PPOP-IN to file business personal property filings. This system is still available to access past returns, but the online filing system is no longer available for new Business Tangible Personal Property Returns.
Property taxes are the purview of the Shelby County Treasurer. Contact the treasurer’s office by calling 317-392-6375.
Current and past property tax bills may be accessed through the Shelby County Indiana Website or by visiting the Shelby County Treasurer’s Office Website directly.
Property taxes are the purview of the Shelby County Treasurer. Contact the treasurer’s office by calling 317-392-6375.
Current and past property tax bills may be accessed through the Shelby County Indiana Website or by visiting the Shelby County Treasurer’s Office Website directly.
To obtain the most up-to-date Personal Property Forms, click on the links below to download the forms.
| State Form | Description | Form Title |
|---|---|---|
|
11274 (Form 103-Short) |
Must be filed with Form 104. | Business Tangible Personal Property Return |
|
11405 (Form 103-Long) |
Must be filed with Form 104. | Business Tangible Personal Property Assessment Return |
|
50006 (Form 102) |
Must be filed with Form 104. | Farmer's Tangible Personal Property Assessment Return |
|
10068 (Form 104) |
Must be filed with Form 102 or 103. | Business Tangible Personal Property Return |
|
53958 (Form 130 |
A taxpayer may appeal an assessment by filing this appeal form with the county assessor. | Taxpayer's Notice to Initiate an Appeal |
|
09284 (Form 136) |
Application for Property Tax Exemption | Real Property Exemptions |
|
46021 (Sales Disclosure) |
A sales disclosure form is used to report property transfers and is required when filing a conveyance document, including for foreclosures, court orders, and charitable transfers. | Sales Disclosure |
The Indiana Department of Local Government Finance (DLGF) has discontinued its online service portal called PPOP-IN to file business personal property filings. This system is still available to access past returns, but the online filing system is no longer available for new Business Tangible Personal Property Returns.
The forms listed above represent the most commonly used documents. Additional forms are available through the Indiana Department of Local Government Finance (DLGF) .
To obtain a pre-filled Sales Disclosure Form for your property or for a property you represent, follow these steps:
Blank Indiana Sales Disclosure Forms that may be completed online and printed are available on the Indiana Department of Local Government Finance website .
A modern approach to citizen engagement suggests that some citizens appreciate the ability to interact with their local government in a digital environment, such as online access to services to; pay property taxes, research publicly available information, submit documents and forms, etc. That's where Engage™ comes in!
Engage™ is intended to be an intuitive, user-friendly application. However, we know that some features of Engage™ could use a bit of guidance to be completely beneficial to you. This informative guide will serve to provide you with a bit more guidance, should you have a need. As well to the left, we are happy to provide you with a number of resources to assist you in your property assessment journey.
Thank you for visiting our website and for the opportunity to serve you and your needs.
Please contact us anytime - we are here to help!
Shelby County Assessor - Denica K. Hill
Phone: 317-392-6305
Email: dhill@co.shelby.in.us
A taxpayer can still file an appeal concerning “objective” issues (i.e. factual matters, such as the property record card contains an incorrect description of the property, like a garage that does not exist, incorrect plumbing fixtures, etc.); however, it is on page 2 of the Form 130.
An objective appeal issue may include:
Access the appeals flowchart by clicking Procedure for Appeal of Assessment Flow Chart.
A taxpayer can still file an appeal concerning “objective” issues (i.e. factual matters, such as the property record card contains an incorrect description of the property, like a garage that does not exist, incorrect plumbing fixtures, etc.); however, it is on page 2 of the Form 130.
An objective appeal issue may include:
Access the appeals flowchart by clicking Procedure for Appeal of Assessment Flow Chart.
Assessment Notice - A written notice to the property owner of the assessed value of certain properties described in the notice. Law mandates that notice be given to the property owner following a revaluation of the property. The Form 11 is the actual notice sent by the Assessor listing some of the property characteristics and the new assessed values.
Land - The ground on which improvements may be placed. Does not include anything but the land itself.
Improvements - Anything that is built on the land. (i.e., house, barn, pool, paving etc.)
Real Property - The sum of tangible and intangible rights in land and improvements on the land. Real Property means the following:
Personal Property - Movable items not permanently affixed to or part of the real estate such as:
Real Estate - The physical land and everything permanently attached to it.
Tangible Property – The combination of Real Property and Personal Property.
Tangible Personal Property – Personal Property, such as goods, wares, and merchandise. Anything that has physical attributes: can actually be seen and handled physically.
Intangible Personal Property – Personal Property, such as money, deposits, credits, shares of stock, bonds, notes, other evidences of indebtedness, and other evidences of property interests: paper assets.
Assessment Notice - A written notice to the property owner of the assessed value of certain properties described in the notice. Law mandates that notice be given to the property owner following a revaluation of the property. The Form 11 is the actual notice sent by the Assessor listing some of the property characteristics and the new assessed values.
Land - The ground on which improvements may be placed. Does not include anything but the land itself.
Improvements - Anything that is built on the land. (i.e., house, barn, pool, paving etc.)
Real Property - The sum of tangible and intangible rights in land and improvements on the land. Real Property means the following:
Personal Property - Movable items not permanently affixed to or part of the real estate such as:
Real Estate - The physical land and everything permanently attached to it.
Tangible Property – The combination of Real Property and Personal Property.
Tangible Personal Property – Personal Property, such as goods, wares, and merchandise. Anything that has physical attributes: can actually be seen and handled physically.
Intangible Personal Property – Personal Property, such as money, deposits, credits, shares of stock, bonds, notes, other evidences of indebtedness, and other evidences of property interests: paper assets.
FOR INDIVIDUALS THAT HAVE DIED BEFORE JANUARY 1, 2013:
Time for fling inheritance tax return.
For decedents dying on after July 1, 2001, to: inheritance tax return is required to be filed within nine months of the date of death rather than one year
as for earlier decedent. The probate court still has authority to extend the time for filing and to waive the penalty for late filing
Notices and Hearings.
The assessor is required to give notice of the time and place of the appraisal to each person interested in the estate and to each person designated by the
probate court. In most cases this force is waived.
Time for payment of inheritance tax.
For decedents dying on or after July 1, 2001, payment of inheritance tax must be made within nine months of the date of death to obtain the five percent discount.
Payments made more the one-year after date of death are subject to interest from date of death until date of payment at ten percent per annum for decedents dying
on or after July 1, 2001. The probate court still has authority to reduce much interest from ten to six percent.
Time for payment of Indiana estate tax and Indiana generation skipping transfer tax.
Payment of Indiana estate tax and Indiana generation skipping transfer tax is due twelve months after date of death for decedents dying on or after July 1, 2001.
For decedents dying earlier, the due date is 18 months after date of death.
Affidavit of no inheritance tax due.
The provisions for in former affidavit of inheritance tax exemptions were repealed and the department is to prescribe another affidavit form. The new form maybe
used to state that no inheritance tax is due after applying the inheritance tax exemptions. Pursuant to the 2001 legislation, the department and the county assessors
may rely on This affidavit in determining whether a transfer will jeopardize collection of inheritance tax and whether to consent to the transfer of personal property.
'Flu's affidavit |2 be available only for estates in which tie total value of property transferred to each transferee is not greater than the transferee's exemption then
the affidavit is not available for that decedent's estate. If by transferee of a decedent receives property with a value greater than that transferee's exemption, own the
affidavit for that decedent's estate. If the affidavit concerns real estate and contains the legal description of such real estate, the affidavit may be recorded in the office
of the catty recorder. It is to be presumed that no inheritance tax is due ad no inheritance tax return is required to be filed where such an affidavit is properly
executed and is either recorded in decedent's city of residence or submitted to be county assessor to obtain a consent to transfer.
Family Allowance.
The family allowance provided by Indiana code 29-1-4-1 was increased from $15,000 to $ 25,000.
Inventory of Safe Deposit boxes.
The 1999 Legislature amended the safe deposit box inventory requirement by eliminating the requirement as to boxes of decedents dying after June 30. 1999.
Inheritance Tax Exemptions and Rates
Class A Beneficiaries
a) Exemptions
Adult Child $100,000
Minor Child $100,000
Parent $100,000
Other lineal ancestor or descendant $100,000
b) Tax Rates
| 0 –25,000 | 1% of net taxable value |
| 25,000 – 49,999 | $250 plus 2% of net over $25,000 |
| 50,000 – 199,999 | $750 plus 3% of net over $50,000 |
| 200,000 – 299,999 | $5,250 plus 4% of net over $200,000 |
| 300,000 – 499,999 | $9,250 plus 5% of net over $300,000 |
| 500,000 – 699,999 | $19,250 plus 6% of net over $500,000 |
| 700,000 – 999,999 | $31,250 plus 7% of net over $700,000 |
| 1,000,000 – 1,500,000 | $52,250 plus 8% of net over $1,000,000 |
| 1,500,000 | $92,250 plus 10% of net over 1,500,000 |
| 0 –99,999 | 7% of net taxable value |
| 100,000 – 499,999 | $7,000 plus 10% of net over $100,000 |
| 500,000 – 1,000,000 | $47,000 plus 12% of net over $500,000 |
| 1,000,000 | $107,000 plus 15% of net over $1,000,000 |
FOR INDIVIDUALS THAT HAVE DIED BEFORE JANUARY 1, 2013:
Time for fling inheritance tax return.
For decedents dying on after July 1, 2001, to: inheritance tax return is required to be filed within nine months of the date of death rather than one year
as for earlier decedent. The probate court still has authority to extend the time for filing and to waive the penalty for late filing
Notices and Hearings.
The assessor is required to give notice of the time and place of the appraisal to each person interested in the estate and to each person designated by the
probate court. In most cases this force is waived.
Time for payment of inheritance tax.
For decedents dying on or after July 1, 2001, payment of inheritance tax must be made within nine months of the date of death to obtain the five percent discount.
Payments made more the one-year after date of death are subject to interest from date of death until date of payment at ten percent per annum for decedents dying
on or after July 1, 2001. The probate court still has authority to reduce much interest from ten to six percent.
Time for payment of Indiana estate tax and Indiana generation skipping transfer tax.
Payment of Indiana estate tax and Indiana generation skipping transfer tax is due twelve months after date of death for decedents dying on or after July 1, 2001.
For decedents dying earlier, the due date is 18 months after date of death.
Affidavit of no inheritance tax due.
The provisions for in former affidavit of inheritance tax exemptions were repealed and the department is to prescribe another affidavit form. The new form maybe
used to state that no inheritance tax is due after applying the inheritance tax exemptions. Pursuant to the 2001 legislation, the department and the county assessors
may rely on This affidavit in determining whether a transfer will jeopardize collection of inheritance tax and whether to consent to the transfer of personal property.
'Flu's affidavit |2 be available only for estates in which tie total value of property transferred to each transferee is not greater than the transferee's exemption then
the affidavit is not available for that decedent's estate. If by transferee of a decedent receives property with a value greater than that transferee's exemption, own the
affidavit for that decedent's estate. If the affidavit concerns real estate and contains the legal description of such real estate, the affidavit may be recorded in the office
of the catty recorder. It is to be presumed that no inheritance tax is due ad no inheritance tax return is required to be filed where such an affidavit is properly
executed and is either recorded in decedent's city of residence or submitted to be county assessor to obtain a consent to transfer.
Family Allowance.
The family allowance provided by Indiana code 29-1-4-1 was increased from $15,000 to $ 25,000.
Inventory of Safe Deposit boxes.
The 1999 Legislature amended the safe deposit box inventory requirement by eliminating the requirement as to boxes of decedents dying after June 30. 1999.
Inheritance Tax Exemptions and Rates
Class A Beneficiaries
a) Exemptions
Adult Child $100,000
Minor Child $100,000
Parent $100,000
Other lineal ancestor or descendant $100,000
b) Tax Rates
| 0 –25,000 | 1% of net taxable value |
| 25,000 – 49,999 | $250 plus 2% of net over $25,000 |
| 50,000 – 199,999 | $750 plus 3% of net over $50,000 |
| 200,000 – 299,999 | $5,250 plus 4% of net over $200,000 |
| 300,000 – 499,999 | $9,250 plus 5% of net over $300,000 |
| 500,000 – 699,999 | $19,250 plus 6% of net over $500,000 |
| 700,000 – 999,999 | $31,250 plus 7% of net over $700,000 |
| 1,000,000 – 1,500,000 | $52,250 plus 8% of net over $1,000,000 |
| 1,500,000 | $92,250 plus 10% of net over 1,500,000 |
| 0 –99,999 | 7% of net taxable value |
| 100,000 – 499,999 | $7,000 plus 10% of net over $100,000 |
| 500,000 – 1,000,000 | $47,000 plus 12% of net over $500,000 |
| 1,000,000 | $107,000 plus 15% of net over $1,000,000 |
To determine current ownership of a property, you should contact the County Auditor's Office.
The official copy of the plat is filed with the County Recorder's Office.
Mortgages and homestead exemptions are filed with the County Auditor by May 10th and will be applied to the following year's taxes. If you purchase a new property, both need to be filed.
Should you refinance your mortgage, a new mortgage exemption must be filed. The homestead exemption only needs to be filed once, even if you refinance.
A Power of Attorney is required when an appeal is being filed by anyone other than the property owner.
If a building permit was issued, the Assessor's Office will be notified by the planning agency. If improvements or modifications are made to property that cost more than $500 and a permit was not required, you need to file a Notice of Assessment Registration. This form may also be used to notify the office of demolitions.
The assessment registration form is available in our Forms area or at: http://www.in.gov/icpr/webfile/formsdiv/00786.pdf
Review the information provided on the Notice of Assessment (Form 11 R/A or C/I). The form shows both the assessed value and the information used to arrive at it. You are encouraged to check the following for accuracy:
Any factual errors can be corrected by filing Form 133, Petition For Correction of Error, anytime during the tax year.
True Tax Value is the sum of the land value and the depreciated value of improvements. Land is valued at its estimated market value based upon sales of comparable properties in the immediate area. Improvements include anything constructed on the land — houses, barns, garages, swimming pools, decks, patios, utility sheds, tennis courts, gazebos, carports, etc.
The State Legislature enacts property tax laws while the State Board of Tax Commissioners interprets the law, writes the rules and procedures, and sets the tax rates.
A taxpayer has a right to appeal their property tax assessment for any reason. The burden of proof, however, will be on the taxpayer to prove why the assessment should be changed. After carefully reviewing your assessment notice, contact your Assessor's Office prior to filing an appeal.
Note that three things may happen on appeal:
Access the appeals flowchart: Procedure for Appeal of Assessment Flow Chart.
Property taxes fund the services provided by your local community — schools, police and fire protection, libraries, and paved roads are only a few of the amenities that property taxes make possible.
Your assessed value is multiplied by the tax rate. The tax rate is the total combined rate of all taxing units (County, Township, City or Town, Library, etc.) within each taxing district, expressed in dollars per hundred dollars of assessed value. This amount is then reduced by a state credit — the Property Tax Replacement — which is automatically deducted from your tax bill.
Yes. There are a number of credits and exemptions available to qualifying taxpayers. Your County Auditor can provide information and assist you in determining whether you qualify.
A sales disclosure is a form completed for all property transfers and must be filed when the transfer is recorded. Sales Disclosures must be filed with the County Auditor even if no money changed hands.
The intent of the sales disclosure is to provide a base of information used by State, County, and Township Assessors to identify how much each property was transferred for. Sales disclosures were classified as public information beginning January 2000.
Forms 103 and 104 are required by May 15th of each year and are filed with the Assessor in the county in which the property is located.
Yes. The same May 15th deadline applies.
To determine current ownership of a property, you should contact the County Auditor's Office.
The official copy of the plat is filed with the County Recorder's Office.
Mortgages and homestead exemptions are filed with the County Auditor by May 10th and will be applied to the following year's taxes. If you purchase a new property, both need to be filed.
Should you refinance your mortgage, a new mortgage exemption must be filed. The homestead exemption only needs to be filed once, even if you refinance.
A Power of Attorney is required when an appeal is being filed by anyone other than the property owner.
If a building permit was issued, the Assessor's Office will be notified by the planning agency. If improvements or modifications are made to property that cost more than $500 and a permit was not required, you need to file a Notice of Assessment Registration. This form may also be used to notify the office of demolitions.
The assessment registration form is available in our Forms area or at: http://www.in.gov/icpr/webfile/formsdiv/00786.pdf
Review the information provided on the Notice of Assessment (Form 11 R/A or C/I). The form shows both the assessed value and the information used to arrive at it. You are encouraged to check the following for accuracy:
Any factual errors can be corrected by filing Form 133, Petition For Correction of Error, anytime during the tax year.
True Tax Value is the sum of the land value and the depreciated value of improvements. Land is valued at its estimated market value based upon sales of comparable properties in the immediate area. Improvements include anything constructed on the land — houses, barns, garages, swimming pools, decks, patios, utility sheds, tennis courts, gazebos, carports, etc.
The State Legislature enacts property tax laws while the State Board of Tax Commissioners interprets the law, writes the rules and procedures, and sets the tax rates.
A taxpayer has a right to appeal their property tax assessment for any reason. The burden of proof, however, will be on the taxpayer to prove why the assessment should be changed. After carefully reviewing your assessment notice, contact your Assessor's Office prior to filing an appeal.
Note that three things may happen on appeal:
Access the appeals flowchart: Procedure for Appeal of Assessment Flow Chart.
Property taxes fund the services provided by your local community — schools, police and fire protection, libraries, and paved roads are only a few of the amenities that property taxes make possible.
Your assessed value is multiplied by the tax rate. The tax rate is the total combined rate of all taxing units (County, Township, City or Town, Library, etc.) within each taxing district, expressed in dollars per hundred dollars of assessed value. This amount is then reduced by a state credit — the Property Tax Replacement — which is automatically deducted from your tax bill.
Yes. There are a number of credits and exemptions available to qualifying taxpayers. Your County Auditor can provide information and assist you in determining whether you qualify.
A sales disclosure is a form completed for all property transfers and must be filed when the transfer is recorded. Sales Disclosures must be filed with the County Auditor even if no money changed hands.
The intent of the sales disclosure is to provide a base of information used by State, County, and Township Assessors to identify how much each property was transferred for. Sales disclosures were classified as public information beginning January 2000.
Forms 103 and 104 are required by May 15th of each year and are filed with the Assessor in the county in which the property is located.
Yes. The same May 15th deadline applies.
The Department of Local Government Finance (DLGF), in partnership with the Indiana Business Research Center (IBRC) at Indiana University, created the below tax bill projection tools for Indiana taxpayers. These tools will allow the taxpayer to enter their property's assessed value and possible deductions to see a range of tax bill estimates.
The estimates provided by these tools are projections only and should not be taken as a statement of true tax liability.
For a list of Taxing Districts (Number/Name) by Township, please see this listing made available by the DLGF.
The Department of Local Government Finance (DLGF), in partnership with the Indiana Business Research Center (IBRC) at Indiana University, created the below tax bill projection tools for Indiana taxpayers. These tools will allow the taxpayer to enter their property's assessed value and possible deductions to see a range of tax bill estimates.
The estimates provided by these tools are projections only and should not be taken as a statement of true tax liability.
For a list of Taxing Districts (Number/Name) by Township, please see this listing made available by the DLGF.
Personal Property 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 May 15th of the assessment year. A penalty of twenty-five dollars ($25) applies for returns filed after May 15th. 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.
Click here for 50 IAC 4.2 Personal Property Regulation or Indiana Code 6-1.1-3 .
Pursuant to Indiana Code 6-1.1-3-7 (b), a county assessor may grant an extension of not more than thirty (30) days to file the taxpayer’s return. Shelby County is no longer automatically granting extensions of time to file business personal property returns when requested. Extensions are granted sparingly to taxpayers demonstrating a hardship or qualifying circumstances. The requests for extensions will be reviewed and granted on a case by case basis.
Businesses with $2,000,000 or more cost per county, with the same federal identification number, will file the required Business Tangible Personal Property returns postmarked by May 15 to avoid penalties.
Businesses with less than $2,000,000 cost per county, with the same federal identification number will declare the exemption by filing the required forms and marking the checkbox at the top of the Form 103-Long, Form 103-Short, or Form 102 indicating the cost of your assets is less than $2,000,000.
Not for Profit Organizations that have filed a Form 136 Exemption and have been approved by the PTABOA, will file the required business personal property returns as usual. They will not claim the under $2,000,000 cost exemption.
For further personal property guidance, please refer to the Department of Local Government Finance (DLGF) .
The Indiana Department of Local Government Finance (DLGF) has discontinued its online service portal called PPOP-IN to file business personal property filings. This system is still available to access past returns, but the online filing system is no longer available for new Business Tangible Personal Property Returns.
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 (317) 392-6305 or Shelby County Assessor Denica Hill at dhill@co.shelby.in.us if you have any further questions.
| State Form | Description | Form Title |
|---|---|---|
|
11274
(Form 103-Short) |
Must be filed with Form 104. | Business Tangible Personal Property Return |
|
11405
(Form 103-Long) |
Must be filed with Form 104. | Business Tangible Personal Property Assessment Return |
|
50006
(Form 102) |
Must be filed with Form 104. | Farmer's Tangible Personal Property Assessment Return |
|
10068
(Form 104) |
Must be filed with Form 102 or 103. | Business Tangible Personal Property Return |
|
53958
(Form 130) |
A taxpayer may appeal an assessment by filing this appeal form with the county assessor. | Taxpayer's Notice to Initiate an Appeal |
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 May 15th of the assessment year. A penalty of twenty-five dollars ($25) applies for returns filed after May 15th. 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.
Click here for 50 IAC 4.2 Personal Property Regulation or Indiana Code 6-1.1-3 .
Pursuant to Indiana Code 6-1.1-3-7 (b), a county assessor may grant an extension of not more than thirty (30) days to file the taxpayer’s return. Shelby County is no longer automatically granting extensions of time to file business personal property returns when requested. Extensions are granted sparingly to taxpayers demonstrating a hardship or qualifying circumstances. The requests for extensions will be reviewed and granted on a case by case basis.
Businesses with $2,000,000 or more cost per county, with the same federal identification number, will file the required Business Tangible Personal Property returns postmarked by May 15 to avoid penalties.
Businesses with less than $2,000,000 cost per county, with the same federal identification number will declare the exemption by filing the required forms and marking the checkbox at the top of the Form 103-Long, Form 103-Short, or Form 102 indicating the cost of your assets is less than $2,000,000.
Not for Profit Organizations that have filed a Form 136 Exemption and have been approved by the PTABOA, will file the required business personal property returns as usual. They will not claim the under $2,000,000 cost exemption.
For further personal property guidance, please refer to the Department of Local Government Finance (DLGF) .
The Indiana Department of Local Government Finance (DLGF) has discontinued its online service portal called PPOP-IN to file business personal property filings. This system is still available to access past returns, but the online filing system is no longer available for new Business Tangible Personal Property Returns.
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 (317) 392-6305 or Shelby County Assessor Denica Hill at dhill@co.shelby.in.us if you have any further questions.
| State Form | Description | Form Title |
|---|---|---|
|
11274
(Form 103-Short) |
Must be filed with Form 104. | Business Tangible Personal Property Return |
|
11405
(Form 103-Long) |
Must be filed with Form 104. | Business Tangible Personal Property Assessment Return |
|
50006
(Form 102) |
Must be filed with Form 104. | Farmer's Tangible Personal Property Assessment Return |
|
10068
(Form 104) |
Must be filed with Form 102 or 103. | Business Tangible Personal Property Return |
|
53958
(Form 130) |
A taxpayer may appeal an assessment by filing this appeal form with the county assessor. | Taxpayer's Notice to Initiate an Appeal |