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. To the left, we are also 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!
The Indiana Department of Local Government Finance (DLGF) has revised the Sales Disclosure Form (State Form 46021), effective January 1, 2021. Please contact our office at (812) 897-6125 or sredman@warrickcounty.gov if you have any further questions. You may also visit the Department's website to access the new forms or for more information at https://www.in.gov/dlgf/8294.htm.
The Indiana Department of Local Government Finance (DLGF) has revised the Sales Disclosure Form (State Form 46021), effective January 1, 2021. Please contact our office at (812) 897-6125 or sredman@warrickcounty.gov if you have any further questions. You may also visit the Department's website to access the new forms or for more information at https://www.in.gov/dlgf/8294.htm.
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. To the left, we are also 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!
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.
Warrick County has a 5 voting-member Board. The County Assessor serves as secretary and a non-voting member.
| Board Member | Role | Appointed By | Term |
|---|---|---|---|
| David Zengler | President | Warrick County Council | Jan 1, 2026 – Dec 31, 2027 |
| Lacey Pemberton | Member | Warrick County Council | Jan 1, 2026 – Dec 31, 2027 |
| Greg Tuck | Member | Warrick County Commissioners | Jan 1, 2025 – Dec 31, 2026 |
| Amanda Mosiman | Member | Warrick County Commissioners | Jan 1, 2025 – Dec 31, 2026 |
| David Rector | Member | Warrick County Commissioners | Jan 1, 2025 – Dec 31, 2026 |
| Sarah Redman | Secretary (Non-voting) | — | — |
Date: TBD
Location: Old Courthouse, Room 303, Commissioner's Meeting Room
Three outcomes may result from an appeal:
An appeal begins with filing a Form 130 – Taxpayer's Notice to Initiate an Appeal.
After an informal conference, unresolved appeals move to PTABOA. Hearing notices are mailed in advance.
Decisions are issued via Form 115. Appeals may continue to the Indiana Board of Tax Review.
Objective (factual) issues may include:
Claims may cover up to three years using Form 130.
Warrick County has a 5 voting-member Board. The County Assessor serves as secretary and a non-voting member.
| Board Member | Role | Appointed By | Term |
|---|---|---|---|
| David Zengler | President | Warrick County Council | Jan 1, 2026 – Dec 31, 2027 |
| Lacey Pemberton | Member | Warrick County Council | Jan 1, 2026 – Dec 31, 2027 |
| Greg Tuck | Member | Warrick County Commissioners | Jan 1, 2025 – Dec 31, 2026 |
| Amanda Mosiman | Member | Warrick County Commissioners | Jan 1, 2025 – Dec 31, 2026 |
| David Rector | Member | Warrick County Commissioners | Jan 1, 2025 – Dec 31, 2026 |
| Sarah Redman | Secretary (Non-voting) | — | — |
Date: TBD
Location: Old Courthouse, Room 303, Commissioner's Meeting Room
Three outcomes may result from an appeal:
An appeal begins with filing a Form 130 – Taxpayer's Notice to Initiate an Appeal.
After an informal conference, unresolved appeals move to PTABOA. Hearing notices are mailed in advance.
Decisions are issued via Form 115. Appeals may continue to the Indiana Board of Tax Review.
Objective (factual) issues may include:
Claims may cover up to three years using Form 130.
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.
You need to file a sales disclosure if any of the following apply to your transfer:
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.
You need to file a sales disclosure if any of the following apply to your transfer:
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 to produce income, or held as an investment that should be or is subject to depreciation for federal income tax purposes.
Pursuant to Indiana Code 6-1.1-3-7.2, qualifying taxpayers are entitled to an exemption from taxation on business personal property when the total acquisition cost of assets located within the county is less than $2,000,000.
A Personal Property Return is no longer required if the taxpayer has claimed the exemption in a previous assessment year, and the total acquisition cost remains under $2,000,000.
Business Personal Property returns may be submitted via email at assessor@warrickcounty.gov, U.S. mail, fax, or in person. The filing deadline is May 15, 2026.
Taxpayers claiming the exemption for the first time must file Form 103 (or Form 102 for Farmers) and Form 104.
If the Taxpayer's Total Acquisition Cost Exceeds $2,000,000, they are still required to file a Personal Property Return.
For further personal property guidance, please refer to the Department of Local Government Finance (DLGF).
Completed personal property returns are due on May 15th of the assessment year.
See IAC § 6-1.1-37-7 concerning the Penalties for Non-Compliance.
To look up your taxing district, go to https://budgetnotices.in.gov/
NAICS codes look up: https://www.census.gov/naics/
Please contact our office at (812) 897-6125 or assessor@warrickcounty.gov if you have any further questions.
Pursuant to Sections 13, 15, and 16 of House Enrolled Act 1427 (HEA 1427), effective January 1, 2026, the Indiana Personal Property Online Portal (PPOP-IN) will no longer accept filings for personal property tax returns.
HEA 1427 repeals Indiana Code § 6-1.1-3-26, which required the establishment of the portal, and provides that taxpayers may use PPOP-IN to file personal property returns only through the 2025 filing year. Beginning January 1, 2026, personal property tax returns may no longer be filed through PPOP-IN.
While no new filings will be accepted after 2025, the Indiana Department of Local Government Finance (DLGF) plans to maintain access to PPOP-IN after January 1, 2026. Taxpayers who previously filed through the system may continue to access historical filing data. Additional guidance from the Department is expected and will be shared.
Taxpayers with questions regarding personal property filings are encouraged to contact the County Assessor's Office for assistance.
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 to produce income, or held as an investment that should be or is subject to depreciation for federal income tax purposes.
Pursuant to Indiana Code 6-1.1-3-7.2, qualifying taxpayers are entitled to an exemption from taxation on business personal property when the total acquisition cost of assets located within the county is less than $2,000,000.
A Personal Property Return is no longer required if the taxpayer has claimed the exemption in a previous assessment year, and the total acquisition cost remains under $2,000,000.
Business Personal Property returns may be submitted via email at assessor@warrickcounty.gov, U.S. mail, fax, or in person. The filing deadline is May 15, 2026.
Taxpayers claiming the exemption for the first time must file Form 103 (or Form 102 for Farmers) and Form 104.
If the Taxpayer's Total Acquisition Cost Exceeds $2,000,000, they are still required to file a Personal Property Return.
For further personal property guidance, please refer to the Department of Local Government Finance (DLGF).
Completed personal property returns are due on May 15th of the assessment year.
See IAC § 6-1.1-37-7 concerning the Penalties for Non-Compliance.
To look up your taxing district, go to https://budgetnotices.in.gov/
NAICS codes look up: https://www.census.gov/naics/
Please contact our office at (812) 897-6125 or assessor@warrickcounty.gov if you have any further questions.
Pursuant to Sections 13, 15, and 16 of House Enrolled Act 1427 (HEA 1427), effective January 1, 2026, the Indiana Personal Property Online Portal (PPOP-IN) will no longer accept filings for personal property tax returns.
HEA 1427 repeals Indiana Code § 6-1.1-3-26, which required the establishment of the portal, and provides that taxpayers may use PPOP-IN to file personal property returns only through the 2025 filing year. Beginning January 1, 2026, personal property tax returns may no longer be filed through PPOP-IN.
While no new filings will be accepted after 2025, the Indiana Department of Local Government Finance (DLGF) plans to maintain access to PPOP-IN after January 1, 2026. Taxpayers who previously filed through the system may continue to access historical filing data. Additional guidance from the Department is expected and will be shared.
Taxpayers with questions regarding personal property filings are encouraged to contact the County Assessor's Office for assistance.
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 a specified type of entity and use of the property for a specific purpose. The deadline to file with the Assessor is April 1st of the assessment year.
Indiana Code 6-1.1-10-16 describes the use and/or purpose necessary to become tax exempt. Organizations such as charitable, educational, and 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.
For further reference:
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 filed by May 15, 2023.
Under the updated language, churches and religious societies that have filed business personal property tax returns for five (5) consecutive years and were exempt from taxes in all five (5) of those years will not be required to file going forward — unless either of the following occur:
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 a specified type of entity and use of the property for a specific purpose. The deadline to file with the Assessor is April 1st of the assessment year.
Indiana Code 6-1.1-10-16 describes the use and/or purpose necessary to become tax exempt. Organizations such as charitable, educational, and 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.
For further reference:
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 filed by May 15, 2023.
Under the updated language, churches and religious societies that have filed business personal property tax returns for five (5) consecutive years and were exempt from taxes in all five (5) of those years will not be required to file going forward — unless either of the following occur:
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.
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.
Please take note of the instructions regarding the forms below:
Please take note of the instructions regarding the forms below:
Property record cards can be searched, located, and printed online through a parcel search by clicking here.
The Indiana Department of Local Government Finance (DLGF) offers an abundance of information regarding current legislation and tax policy. DLGF Overview.
The term "Improvement" refers to your house, structure, or other improvements to the raw land. These are not necessarily improvements that have been added during the current year.
For more information on the Notice of Assessment of Land and Improvements (Form 11), please visit the Department of Local Government Finance (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 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 property circumstances.
Assessed values fluctuate with the market. An arm's‑length sale is a significant factor in determining market trends and may affect future assessed values.
Sales information can be obtained through this website or at the Department of Local Government Finance's website by clicking here.
You may also contact the County Assessor's Office: Contact Us.
Sales disclosures from April 19, 1996 forward are available for non‑exempt properties. Exempt disclosures began in late 1999.
The sale may be older, exempt, or still being processed.
A physical inspection of the property is performed to ensure records are correct. Properties in Indiana are reassessed on a four-year cycle, with one-fourth of the county reassessed each year.
For more information, visit the Indiana Department of Local Government Finance (DLGF): DLGF.
During reassessment, the Assessor's Office sends field agents to examine and inspect the exterior of every property and may interview the property owner to obtain information about the interior.
If no one is available at the time of inspection, the Assessor's Office will proceed with an exterior inspection. This information is vital to ensure property records are accurate and reflect any changes to the property.
If your business was open on the assessment date of January 1, you must file a Business Tangible Personal Property Assessment Return by the applicable due date.
While Indiana law does not require a final return, notifying the Assessor's Office can help prevent estimated assessments from being applied.
For general questions about recording documents, please contact the Recorder's Office: click here.
For zoning information, contact the Area Plan Commission: click here.
For building permit information, contact the Building Department: click here.
Property record cards can be searched, located, and printed online through a parcel search by clicking here.
The Indiana Department of Local Government Finance (DLGF) offers an abundance of information regarding current legislation and tax policy. DLGF Overview.
The term "Improvement" refers to your house, structure, or other improvements to the raw land. These are not necessarily improvements that have been added during the current year.
For more information on the Notice of Assessment of Land and Improvements (Form 11), please visit the Department of Local Government Finance (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 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 property circumstances.
Assessed values fluctuate with the market. An arm's‑length sale is a significant factor in determining market trends and may affect future assessed values.
Sales information can be obtained through this website or at the Department of Local Government Finance's website by clicking here.
You may also contact the County Assessor's Office: Contact Us.
Sales disclosures from April 19, 1996 forward are available for non‑exempt properties. Exempt disclosures began in late 1999.
The sale may be older, exempt, or still being processed.
A physical inspection of the property is performed to ensure records are correct. Properties in Indiana are reassessed on a four-year cycle, with one-fourth of the county reassessed each year.
For more information, visit the Indiana Department of Local Government Finance (DLGF): DLGF.
During reassessment, the Assessor's Office sends field agents to examine and inspect the exterior of every property and may interview the property owner to obtain information about the interior.
If no one is available at the time of inspection, the Assessor's Office will proceed with an exterior inspection. This information is vital to ensure property records are accurate and reflect any changes to the property.
If your business was open on the assessment date of January 1, you must file a Business Tangible Personal Property Assessment Return by the applicable due date.
While Indiana law does not require a final return, notifying the Assessor's Office can help prevent estimated assessments from being applied.
For general questions about recording documents, please contact the Recorder's Office: click here.
For zoning information, contact the Area Plan Commission: click here.
For building permit information, contact the Building Department: click here.
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.
The sum of tangible and intangible rights in land and improvements on the land. Real Property means the following:
Movable items not permanently affixed to or part of the real estate, such as:
The sum of tangible and intangible rights in land and improvements on the land. Real Property means the following:
Movable items not permanently affixed to or part of the real estate, such as: