Property Tax Assessment Board of Appeals

Warrick County has a 5 voting-member Board. The County Assessor serves as secretary and a non-voting member.

Members

• Angela Wilder, President
• John Goth
• KD Hemmer
• Madolyn O’Neal
• David Zengler
• Sarah Redman, Secretary

Appeals: The Appeals Process
Note that three things may happen on appeal:

1. The assessed value may be raised;
2. It may be lowered;
3. It may remain the same;

An appeal begins with filing a Form 130 – Taxpayer’s Notice to Initiate an Appeal with the local assessing official. The appeal should detail the pertinent facts of why the assessed value is being disputed. A taxpayer may only request a review of the current year’s assessed valuation. Following an informal conference with the local assessing official, the assessor will make a recommendation either denying or approving the appeal. If the taxpayer and assessor do not come to an agreement on a property value after the informal conference, your appeal will move forward to our Property Tax Assessment Board of Appeals (PTABOA). Our PTABOA meetings are held as needed and you will receive a notice of hearing in the mail for the time your appeal is scheduled with the board. Once the board has heard your appeal, the taxpayer will be sent a “Form 115” informing the owner of the board’s decision. If the PTABOA denies the appeal, instructions will be provided on appealing the decision to the Indiana Board of Tax Review. After being heard by the Indiana Board of Tax Review, taxpayers may also seek review by the Indiana Tax Court.

A taxpayer can 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:

1. The assessment was against the wrong person.
2. The approval, denial or omission of a deduction, credit, exemption, abatement or tax cap.
3. A clerical, mathematical or typographical mistake.
4. The description of the property.
5. The legality or constitutionality of a property tax or assessment.

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).

Access the appeals flowchart by clicking Procedure for Appeal of Assessment Flow Chart.

Filing a Sales Disclosure

A “Sales Disclosure State Form# 46021”, is completed for property transfers, those that are transferred for valuable consideration and those that are the result of foreclosure, express threat of foreclosure, divorce, court orders, judgments, condemnation, or probate. The intent of the sales disclosure is to provide a base of information that will be utilized by the State of Indiana and the County Assessor to identify the sales price of each property and to accomplish fair market values when yearly trending takes place.

Do I need to file a Sales Disclosure?
You need to file a sales disclosure if any of the following apply to your transfer:

• the answer to question number 1 is yes, the parcel is being transferred for valuable consideration;
• the answer to question 8 is yes, being transferred as a result of foreclosure, divorce, court order, judgement, condemnation or probate;
• the answer to question number 9 is yes, the partition of land between tenants in common, joint tenants, or tenants by the entirety;
• the answer to question number 10 is yes, being transferred to a charity, not-for-profit organization, or government; or the transfer is a split.

Personal Property Online Portal (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.

Personal Property

Self Assessment forms for personal property are available each spring. The forms must be filed by May 15. Copies of the form are available at the Warrick County Assessor's Office or online at https://www.in.gov/dlgf/4971.htm. Business personal property in Indiana is a SELF-ASSESSMENT SYSTEM; therefore, it is the responsibility of the TAXPAYER to obtain the appropriate forms and file a return with the correct assessing official by May 15 of each year.

Any entity, including any firm, company, partnership, association, corporation, or individual...owning, holding, possessing or controlling...tangible business personal property and having a tax situs within the State of Indiana on January 1, must file a business personal property tax return with the appropriate assessor’s office.

All forms must be signed, dated, include a phone number, and federal ID number or the last 4 digits of your SS number.

Returns under $80,000
If the cost of a taxpayer’s total business personal property in a county is less than $80,000 for the assessment date, then the taxpayer’s business personal property is exempt from taxation. (IC 6-1.1-3-7.2).

Beginning in 2023, a taxpayer is no longer required to file a personal property tax return if they have previously filed a return that claimed the exemption. If the taxpayer filed a return for January 1, 2022 and claimed the exemption and they continue to qualify for the exemption in 2023, a return is not required for 2023. If at any time a taxpayer no longer qualifies for the exemption, they must begin filing yearly.

Failure to File (Form 133/PP)
If a taxpayer does not file the appropriate forms by the due date, a Form 113/PP (Notice of Assessment Change / Failure to File) will be sent with an estimated assessed value. The taxpayer has 30 days to file a return (from the date of notice) to correct the assessed value. If no return is filed after receiving the Form 113, then the assessment stated on the Form 113 will become your assessment for that year.
Failure to file a return on or before the due date as required by law will result in the imposition of a $25.00 penalty. In addition, if a return is not filed iwthin 30 days after the return was due, a penalty equal to 20% of the taxes finally determined to be due with respect to the property which should have been reported will be imposed.

Forms: https://www.in.gov/dlgf/4971.htm
Business Tangible Personal Property Return - Form 104
Business Tangible Personal Property - Form 103 S
Business Tangible Personal Property - Form 103 L
Farmer's Tangible Personal Property - Form 102

Property Tax Exemptions

What property may be granted an exemption?

Property may be granted an exemption if an application has been timely filed and the property has been shown to qualify for an exemption specifically provided by statute. Generally such statutes require ownership of the property by specified type of entity and use of the property for specific purpose. The deadline to file with the Assessor is by April 1st of the assessment year.

Indiana Code 6-1.1-10-16 http://iga.in.gov/documents/a8a75bb4 describes the use/or purpose necessary to become tax exempt. Exemption Procedures can be found at http://iga.in.gov/documents/d79fef11. Organizations such as charitable, educational, religious may be eligible for tax exemption. An exemption request must be filed timely, with the County Assessor by filing a “Form 136 Application for Property Tax Exemption”. The Form 136 is due on or before April 1st of the year for which you are requesting the exemption.

Organizations that have filed their Form 136 Exemption and are approved by PTABOA, will still need to file the required business personal property returns as usual. IC 6-1.1-3-7 was amended, effective January 1, 2023, applying to business personal property tax returns that would be filed by May 15, 2023. With the new language, churches and religious societies that have filed business personal property tax returns for five (5) years and who are exempt from taxes in those five (5) years, will not have to file business personal property returns going forward unless either of the following occur:

1. There is a change in ownership; or
2. There is any other change that results in the personal property no longer being eligible for an exemption and the church or religious society would otherwise be liable for property taxes imposed.

Terms and Definitions

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:

• Land located within this state.
• A building or fixture situated on land located within this state.
• An appurtenance to land located within this state.
• An easement in land located within this state, or an estate, right, or privilege in mines located on the land or minerals, including, but not limited to, oil and gas, located in the land, if the estate, right, or privilege is distinct from the ownership of the surface of the land.
• A gaming riverboat licensed under IC-4-33.

Personal Property - Movable items not permanently affixed to or part of the real estate such as:

• Billboard and other advertising devices which are located on real property that is not owned by the owner of the devices.
• Mobile homes, airplanes, and trailers not subject to the trailer tax under IC 6-6-5.
• Foundations (other than foundations which support a building or structure) on which machinery or equipment is installed.
• All other tangible property (other than real property) which is being held for sale in the ordinary course of a trade or business, held, used, or consumed in connection with the production of income, or held as an investment.

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.

Inheritance Tax

Repeal of Inheritance Tax
Indiana's inheritance tax was repealed for individuals dying after December 31, 2012. No inheritance tax returns (Form IH-6 for Indiana residents and Form IH-12 for Nonresidents) have to be prepared or filed. No tax has to be paid. In addition, no Consents to Transfer (Form IH-14) personal property or Notice of Intended Transfer of Checking Account (Form IH-19) are required for those dying after December 31, 2012.

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.

Frequently Asked Questions

Additional Resources

• Warrick County, Indiana website - https://www.warrickcounty.gov
• Indiana Department of Local Government Finance (DLGF) - https://in.gov/dlgf
• Indiana Board of Tax Review (IBTR) - https://www.in.gov/ibtr
• DNR Forestry for classified forest info - https://www.in.gov/dnr/forestry/

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.