Welcome to Engage™, Washington County's Citizen Engagement Portal

A modern approach to citizen engagement recognizes that many citizens appreciate the ability to interact with their local government in a digital environment — paying property taxes online, researching publicly available information, submitting documents and forms, and more. That's where Engage™ comes in.

Engage™ is an online resource where citizens, real estate professionals, businesses, and others can access publicly available property information, including:

  • Owner name and property location
  • Assessed value and improvement information
  • Property taxes
  • Property record cards
  • Interactive forms

Engage™ is intended to be an intuitive, user-friendly application. That said, some features benefit from a bit of guidance. The user guide below will walk you through the site, and the resources in the left-hand menu are available to assist you throughout your property assessment journey.

Engage™ User Guide

A step-by-step walkthrough of the site's search, document, and form features.

View Guide
Questions?

Our office is happy to help if you can't find what you're looking for.

Contact Us

Thank you for visiting our website and for the opportunity to serve you.

Welcome to Engage™, Washington County's Citizen Engagement Portal

A modern approach to citizen engagement recognizes that many citizens appreciate the ability to interact with their local government in a digital environment — paying property taxes online, researching publicly available information, submitting documents and forms, and more. That's where Engage™ comes in.

Engage™ is an online resource where citizens, real estate professionals, businesses, and others can access publicly available property information, including:

  • Owner name and property location
  • Assessed value and improvement information
  • Property taxes
  • Property record cards
  • Interactive forms

Engage™ is intended to be an intuitive, user-friendly application. That said, some features benefit from a bit of guidance. The user guide below will walk you through the site, and the resources in the left-hand menu are available to assist you throughout your property assessment journey.

Engage™ User Guide

A step-by-step walkthrough of the site's search, document, and form features.

View Guide
Questions?

Our office is happy to help if you can't find what you're looking for.

Contact Us

Thank you for visiting our website and for the opportunity to serve you.

Terms and Definitions

The terms below appear throughout this site and on the notices and forms our office sends. Definitions follow Indiana Code where applicable.

Term Definition
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 — for example, a house, barn, pool, or paving.
Real Estate The physical land and everything permanently attached to it.
Real Property The sum of tangible and intangible rights in land and improvements on the land. Real property means:
  • 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 estate 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:
  • Billboards and other advertising devices 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 those which support a building or structure, on which machinery or equipment is installed.
  • All other tangible property, other than real property, which is 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.
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 and can actually be seen and handled.
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 — that is, paper assets.

Please contact our office at (317) 392-6305 or dhill@co.shelby.in.us if you have any further questions.

Terms and Definitions

The terms below appear throughout this site and on the notices and forms our office sends. Definitions follow Indiana Code where applicable.

Term Definition
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 — for example, a house, barn, pool, or paving.
Real Estate The physical land and everything permanently attached to it.
Real Property The sum of tangible and intangible rights in land and improvements on the land. Real property means:
  • 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 estate 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:
  • Billboards and other advertising devices 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 those which support a building or structure, on which machinery or equipment is installed.
  • All other tangible property, other than real property, which is 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.
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 and can actually be seen and handled.
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 — that is, paper assets.

Please contact our office at (317) 392-6305 or dhill@co.shelby.in.us if you have any further questions.

Key Message for Taxpayers

Indiana assessments are based on market value-in-use.

An assessment:

  • It is not the same as a tax bill.
  • Does not automatically mean taxes will increase or decrease by the same percentage.
  • It is determined by using statewide valuation standards.

Property taxes are affected by:

  1. Assessed value
  2. Local tax rates
  3. Local budgets
  4. Tax caps, deductions, credits, and exemptions

Common Reasons Assessments Change

Annual Trending

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:

  • Local sales activity
  • Housing demand
  • Neighborhood market conditions
  • Economic conditions
  • Physical changes to a property

Indiana requires annual adjustments to help keep assessments aligned with changing market conditions. Trending may occur even if:

  • The property was not recently sold.
  • No improvements were made.
  • Ownership has not changed.

Additional Guidance

DLGF Annual Adjustment Fact Sheet

Cyclical Reassessment

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:

  • New construction
  • Additions
  • Remodeling
  • Finished basements
  • New garages or pole barns
  • Physical condition improvements

Cost Schedules & Verified Economic Modifier ("VEM") Updates

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.

  • The RCN value answers the question of: "What would it cost to replace this property with a new version of similar type for its use?"
  • In order to calculate RCN, an assessing official must take the underlying components of a property and calculate the cumulative price of them all.
  • The DLGF periodically updates statewide cost schedules and valuation factors.
    • Cost schedules increased due to significant post-pandemic inflation in labor, materials, transportation, and supply chain costs, resulting in higher replacement costs for residential, agricultural, and commercial structures.
    • Assessing officials throughout the state advocated for the DLGF to update the cost tables/schedules more frequently than the previous four-year cycle. This is due in part to cost tables not accurately reflecting building costs, which frequently resulted in the assessing official applying a high annual adjustment ("trending") factor to bring a property's assessment closer to its market value-in-use.
    • The previous four-year cycle was criticized as too long to wait between updates due to market conditions changing quicker than the updates. This could result in a higher change between cycles, where a two-year cycle more accurately reflects the current RCN.
    • The previous VEM of 70% did not change from 2014 to 2024. The VEM was updated for the January 1, 2025, assessment date to 100% to provide a more graduated increase.
    • New cost tables were released by the DLGF for the January 1, 2026, assessment date for taxes first due in 2027. Construction costs have increased significantly since the last release of cost tables. The trending factor established by local sales data should align the RCN to the market value-in-use.
  • The cost schedules standardize this cost for all assessing officials in the State of Indiana for the most standard components you would find in a property.
  • Assessors have the ability to account for subjective criteria such as the grade and condition of the property. The assessor can adjust the valuation of a property based upon sales of comparable properties or other market information.

Agricultural Assessments

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.

  • As a result of SEA 1-2025, the ag land base rate lowered from $2,390 per acre to $2,120.
  • The overall agricultural classification saw a -12.1% reduction in year over year net property tax liability from 2025 to 2026.
  • Agricultural buildings may see an increase due to rapid rises in construction related costs, which in turn increase the cost tables adopted by the DLGF. The same cost tables have also increased the assessed value on other types of buildings, including homes, apartments, and commercial buildings. Unlike other buildings, there is no data with which assessors can "trend" values to market value-in-use, which is the basis for taxable assessed value.
  • Assessors can apply appropriate depreciation values reflecting current use of the buildings (economic depreciation and/or physical depreciation), if applicable. Assessors should ask:
    • Is the value of the building worth less for some reason than what its reproduction cost would be?
    • Is the taxpayer no longer using the structure for its original purpose?
    • Is the structure obsolete for its intended use?
    • How old is the structure?
    • Is the building correctly identified on the property record card?

Additional Guidance

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.

DLGF Agricultural Land Base Rate Memo

DLGF: Agricultural Land Assessments


Property Tax Assessment Appeal Process

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:

  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).

Additional Guidance

DLGF: Appeals Property Tax


Frequently Asked Questions

Contact the Office of the Washington County Assessor. They can answer questions about your specific assessment, provide your property record card, and explain how your value was determined.

  • The capitalization rate was changed from 8% to 9% resulting in a lower agricultural land base rate of $2,120 per acre (previously $2,390 per acre).
  • Increased the Business Personal Property ("BPP") exemption from $80,000 to $2,000,000 for the January 1, 2026, assessment date, and each assessment date thereafter. (SEA 1-2025 & HEA 1427-2025)
  • Exemption from 30% minimum valuation limitation for certain BPP.

Legislation Affecting Assessment Matters (DLGF Memo)

An assessor must accept an appeal filing; however, the appeal may be determined to be defective. Failure to cure the defect identified in the defect notice (Form 138) may result in denial of the appeal petition. The filing of an appeal does not automatically result in a reduction of the assessed value.

Fact Sheet – Assessment Appeals

Contact the Washington County Assessor's Office
📞 (812) 883-4000  |  ✉️ swingler@washingtoncounty.in.gov

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.

Key Message for Taxpayers

Indiana assessments are based on market value-in-use.

An assessment:

  • It is not the same as a tax bill.
  • Does not automatically mean taxes will increase or decrease by the same percentage.
  • It is determined by using statewide valuation standards.

Property taxes are affected by:

  1. Assessed value
  2. Local tax rates
  3. Local budgets
  4. Tax caps, deductions, credits, and exemptions

Common Reasons Assessments Change

Annual Trending

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:

  • Local sales activity
  • Housing demand
  • Neighborhood market conditions
  • Economic conditions
  • Physical changes to a property

Indiana requires annual adjustments to help keep assessments aligned with changing market conditions. Trending may occur even if:

  • The property was not recently sold.
  • No improvements were made.
  • Ownership has not changed.

Additional Guidance

DLGF Annual Adjustment Fact Sheet

Cyclical Reassessment

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:

  • New construction
  • Additions
  • Remodeling
  • Finished basements
  • New garages or pole barns
  • Physical condition improvements

Cost Schedules & Verified Economic Modifier ("VEM") Updates

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.

  • The RCN value answers the question of: "What would it cost to replace this property with a new version of similar type for its use?"
  • In order to calculate RCN, an assessing official must take the underlying components of a property and calculate the cumulative price of them all.
  • The DLGF periodically updates statewide cost schedules and valuation factors.
    • Cost schedules increased due to significant post-pandemic inflation in labor, materials, transportation, and supply chain costs, resulting in higher replacement costs for residential, agricultural, and commercial structures.
    • Assessing officials throughout the state advocated for the DLGF to update the cost tables/schedules more frequently than the previous four-year cycle. This is due in part to cost tables not accurately reflecting building costs, which frequently resulted in the assessing official applying a high annual adjustment ("trending") factor to bring a property's assessment closer to its market value-in-use.
    • The previous four-year cycle was criticized as too long to wait between updates due to market conditions changing quicker than the updates. This could result in a higher change between cycles, where a two-year cycle more accurately reflects the current RCN.
    • The previous VEM of 70% did not change from 2014 to 2024. The VEM was updated for the January 1, 2025, assessment date to 100% to provide a more graduated increase.
    • New cost tables were released by the DLGF for the January 1, 2026, assessment date for taxes first due in 2027. Construction costs have increased significantly since the last release of cost tables. The trending factor established by local sales data should align the RCN to the market value-in-use.
  • The cost schedules standardize this cost for all assessing officials in the State of Indiana for the most standard components you would find in a property.
  • Assessors have the ability to account for subjective criteria such as the grade and condition of the property. The assessor can adjust the valuation of a property based upon sales of comparable properties or other market information.

Agricultural Assessments

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.

  • As a result of SEA 1-2025, the ag land base rate lowered from $2,390 per acre to $2,120.
  • The overall agricultural classification saw a -12.1% reduction in year over year net property tax liability from 2025 to 2026.
  • Agricultural buildings may see an increase due to rapid rises in construction related costs, which in turn increase the cost tables adopted by the DLGF. The same cost tables have also increased the assessed value on other types of buildings, including homes, apartments, and commercial buildings. Unlike other buildings, there is no data with which assessors can "trend" values to market value-in-use, which is the basis for taxable assessed value.
  • Assessors can apply appropriate depreciation values reflecting current use of the buildings (economic depreciation and/or physical depreciation), if applicable. Assessors should ask:
    • Is the value of the building worth less for some reason than what its reproduction cost would be?
    • Is the taxpayer no longer using the structure for its original purpose?
    • Is the structure obsolete for its intended use?
    • How old is the structure?
    • Is the building correctly identified on the property record card?

Additional Guidance

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.

DLGF Agricultural Land Base Rate Memo

DLGF: Agricultural Land Assessments


Property Tax Assessment Appeal Process

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:

  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).

Additional Guidance

DLGF: Appeals Property Tax


Frequently Asked Questions

Contact the Office of the Washington County Assessor. They can answer questions about your specific assessment, provide your property record card, and explain how your value was determined.

  • The capitalization rate was changed from 8% to 9% resulting in a lower agricultural land base rate of $2,120 per acre (previously $2,390 per acre).
  • Increased the Business Personal Property ("BPP") exemption from $80,000 to $2,000,000 for the January 1, 2026, assessment date, and each assessment date thereafter. (SEA 1-2025 & HEA 1427-2025)
  • Exemption from 30% minimum valuation limitation for certain BPP.

Legislation Affecting Assessment Matters (DLGF Memo)

An assessor must accept an appeal filing; however, the appeal may be determined to be defective. Failure to cure the defect identified in the defect notice (Form 138) may result in denial of the appeal petition. The filing of an appeal does not automatically result in a reduction of the assessed value.

Fact Sheet – Assessment Appeals

Contact the Washington County Assessor's Office
📞 (812) 883-4000  |  ✉️ swingler@washingtoncounty.in.gov

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.

Forms

Storm and Flood Damage — Property Tax Relief May Be Available

On August 15, 2026, a federal Emergency Declaration was approved for the State of Indiana following the severe storms, straight-line winds, tornadoes, and flooding that began on August 11, 2026. Washington County is among the counties included in the declaration.

Property owners whose real or personal property was physically damaged or destroyed by the disaster may petition the Assessor's Office for a survey and reassessment of the affected property by filing Form 137R.

  • State law allows one year from the date of the disaster to file. Form 137R must be filed with the Washington County Assessor's Office on or before August 10, 2027.
  • Include documentation of the loss — photographs, insurance claims, appraisals, or repair estimates.
  • Filing does not guarantee a reduction. Each property is reviewed individually, and significant damage may require a site inspection.
  • Any approved adjustment applies to the January 1, 2026 assessment date, which determines tax bills payable in 2027. It does not reduce taxes currently payable in 2026.
  • Form 137R is a request for reassessment only. It is not an application for insurance proceeds or for FEMA disaster assistance.
Form 137R

Petition for Survey and Reassessment. Real and personal property partially or totally destroyed by disaster.

Download PDF

Questions about disaster reassessment may be directed to the Washington County Assessor's Office.


Commonly Requested Forms

Please take note of the following instructions regarding the forms below.

Before You Begin

  • Blank forms may be downloaded.
  • Fillable PDFs will not save as populated under the "Save" option. Once filled in, 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.
Personal Property
Form 102

Farmer's Tangible Personal Property Assessment Return.

Download PDF
Form 103-Short

Business Tangible Personal Property Return.

Download PDF
Form 103-Long

Business Tangible Personal Property Return, long form.

Download PDF
Form 104

Business Tangible Personal Property Return, summary.

Download PDF
Form 106

Schedule of Adjustments to Business Tangible Personal Property Return.

Download PDF
Appeals and Exemptions
Form 130

Taxpayer's Notice to Initiate an Appeal.

Download PDF
Form 136

Application for Property Tax Exemption.

Download PDF
Form 131

Petition to the Indiana Board of Tax Review for Review of Assessment.

Download PDF
Form 132

Petition to the Indiana Board of Tax Review for Review of Exemption.

Download PDF
Property Transfers
Sales Disclosure Form

Sales Disclosure Form (State Form 46021), with instructions.

Download PDF
Online Forms
Online Door Hanger

Report a missed inspection or provide property details online. You will be asked to search for your property first.

Open Form

Forms

Storm and Flood Damage — Property Tax Relief May Be Available

On August 15, 2026, a federal Emergency Declaration was approved for the State of Indiana following the severe storms, straight-line winds, tornadoes, and flooding that began on August 11, 2026. Washington County is among the counties included in the declaration.

Property owners whose real or personal property was physically damaged or destroyed by the disaster may petition the Assessor's Office for a survey and reassessment of the affected property by filing Form 137R.

  • State law allows one year from the date of the disaster to file. Form 137R must be filed with the Washington County Assessor's Office on or before August 10, 2027.
  • Include documentation of the loss — photographs, insurance claims, appraisals, or repair estimates.
  • Filing does not guarantee a reduction. Each property is reviewed individually, and significant damage may require a site inspection.
  • Any approved adjustment applies to the January 1, 2026 assessment date, which determines tax bills payable in 2027. It does not reduce taxes currently payable in 2026.
  • Form 137R is a request for reassessment only. It is not an application for insurance proceeds or for FEMA disaster assistance.
Form 137R

Petition for Survey and Reassessment. Real and personal property partially or totally destroyed by disaster.

Download PDF

Questions about disaster reassessment may be directed to the Washington County Assessor's Office.


Commonly Requested Forms

Please take note of the following instructions regarding the forms below.

Before You Begin

  • Blank forms may be downloaded.
  • Fillable PDFs will not save as populated under the "Save" option. Once filled in, 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.
Personal Property
Form 102

Farmer's Tangible Personal Property Assessment Return.

Download PDF
Form 103-Short

Business Tangible Personal Property Return.

Download PDF
Form 103-Long

Business Tangible Personal Property Return, long form.

Download PDF
Form 104

Business Tangible Personal Property Return, summary.

Download PDF
Form 106

Schedule of Adjustments to Business Tangible Personal Property Return.

Download PDF
Appeals and Exemptions
Form 130

Taxpayer's Notice to Initiate an Appeal.

Download PDF
Form 136

Application for Property Tax Exemption.

Download PDF
Form 131

Petition to the Indiana Board of Tax Review for Review of Assessment.

Download PDF
Form 132

Petition to the Indiana Board of Tax Review for Review of Exemption.

Download PDF
Property Transfers
Sales Disclosure Form

Sales Disclosure Form (State Form 46021), with instructions.

Download PDF
Online Forms
Online Door Hanger

Report a missed inspection or provide property details online. You will be asked to search for your property first.

Open Form

Frequently Asked Questions

General Questions
Where do I find my parcel number? +
  • On your Form 11
  • On your property record card
  • On your tax bill
  • From the search bar on this website by entering your address
Where can I look up property record cards? +

Property record cards can be searched, located, and printed online through a parcel search by clicking here.

What is the housing market doing? +

For a current representation of the housing market across the State of Indiana, click here.

For a current representation of the housing market in Washington County, click here and select Washington County.

Who do I contact with questions about my assessment? +

Contact the Washington County Assessor's Office:

Assessment Process
I bought my property on tax sale. Why is my assessment so much higher than what I paid? +

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.

I paid more for my property than the assessed value. Will my taxes go up? +

Assessed values fluctuate with the market. Valid sales provide important indicators of market trends. An arm's-length sale may affect future assessed values.

Where can I go for more information about the Assessment Process? +

The Indiana Department of Local Government Finance (DLGF) offers extensive information regarding assessment practices and tax policy: DLGF Overview.

What is a Ratio Study and how does it affect my assessed value? +

Ratio studies are conducted to ensure uniformity and equity in a mass appraisal system. They compare assessed values to actual sale prices to measure how accurate and uniform assessments are, and the results help guide the annual adjustment of property values. For more information, visit the DLGF.

What is meant by Property Tax Caps? +

Property tax caps limit the amount of property tax a property owner pays as a percentage of the property's gross assessed value: 1% for homestead properties, 2% for other residential property and agricultural land, and 3% for all other real and personal property. For a full explanation, please see the first paragraph on the following webpage: Tax Bill 101.

Appeals
How do I file an appeal if I disagree with my assessed value? +
  • A blank Form 130 can be accessed here: Blank Form 130
  • Search your parcel using the search bar. Click your address for property details. Under the Forms tab, you can access a Form 130 populated with your parcel information.
  • Your appeal form may be mailed, brought to the Assessor's Office, or submitted through this website.
What is the timeframe for filing an appeal on my property tax assessment? +

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

How can I check the status of my appeal? +

Contact the Washington County Assessor's Office for the status of active appeals.

Taxes
Why did my taxes go up? +

Assessed values reflect the market and are trended annually. Actual taxes may vary based on local approved tax rates, referendums, or individual circumstances.

Why are my taxes higher than my neighbor's? +
  • Several factors affect taxes once a property is assessed, including deductions, tax caps, and applicable fees.
  • Properties that appear similar may have different interior or exterior features affecting assessed value.
  • For more information, visit the DLGF – Citizen's Guide to Property Tax.
Sales
How do I find sales information? +

Sales information can be obtained here, or through the Department of Local Government Finance website by clicking here.

How do I find out who owns a property or how much it sold for? +
  • Use the search bar to search by address or parcel number.
  • You may also use the map search: Map.
Reassessment
What is a reassessment? +
  • 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 Department of Local Government Finance (DLGF).
What is the purpose of the door hanger left at my home? +

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.

Is the Assessor allowed to trespass on my private property? +

During statewide reassessments, assessors inspect properties to verify features such as size and improvements. This ensures properties are accurately and fairly assessed.

Miscellaneous
Where do I record documents? +

For recording questions, please click here.

Where do I obtain information on Sales Tax Liens? +

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.

Where do I go to file for probate or estate matters? +

Probate and estate filings should be directed to the County Clerk's Office: click here.

Who do I contact with questions about zoning? +

If you live within a city or town, contact the municipality. If you live outside municipal boundaries, contact the County Plan Commission at (812) 883-0139: Plan Commission.

Frequently Asked Questions

General Questions
Where do I find my parcel number? +
  • On your Form 11
  • On your property record card
  • On your tax bill
  • From the search bar on this website by entering your address
Where can I look up property record cards? +

Property record cards can be searched, located, and printed online through a parcel search by clicking here.

What is the housing market doing? +

For a current representation of the housing market across the State of Indiana, click here.

For a current representation of the housing market in Washington County, click here and select Washington County.

Who do I contact with questions about my assessment? +

Contact the Washington County Assessor's Office:

Assessment Process
I bought my property on tax sale. Why is my assessment so much higher than what I paid? +

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.

I paid more for my property than the assessed value. Will my taxes go up? +

Assessed values fluctuate with the market. Valid sales provide important indicators of market trends. An arm's-length sale may affect future assessed values.

Where can I go for more information about the Assessment Process? +

The Indiana Department of Local Government Finance (DLGF) offers extensive information regarding assessment practices and tax policy: DLGF Overview.

What is a Ratio Study and how does it affect my assessed value? +

Ratio studies are conducted to ensure uniformity and equity in a mass appraisal system. They compare assessed values to actual sale prices to measure how accurate and uniform assessments are, and the results help guide the annual adjustment of property values. For more information, visit the DLGF.

What is meant by Property Tax Caps? +

Property tax caps limit the amount of property tax a property owner pays as a percentage of the property's gross assessed value: 1% for homestead properties, 2% for other residential property and agricultural land, and 3% for all other real and personal property. For a full explanation, please see the first paragraph on the following webpage: Tax Bill 101.

Appeals
How do I file an appeal if I disagree with my assessed value? +
  • A blank Form 130 can be accessed here: Blank Form 130
  • Search your parcel using the search bar. Click your address for property details. Under the Forms tab, you can access a Form 130 populated with your parcel information.
  • Your appeal form may be mailed, brought to the Assessor's Office, or submitted through this website.
What is the timeframe for filing an appeal on my property tax assessment? +

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

How can I check the status of my appeal? +

Contact the Washington County Assessor's Office for the status of active appeals.

Taxes
Why did my taxes go up? +

Assessed values reflect the market and are trended annually. Actual taxes may vary based on local approved tax rates, referendums, or individual circumstances.

Why are my taxes higher than my neighbor's? +
  • Several factors affect taxes once a property is assessed, including deductions, tax caps, and applicable fees.
  • Properties that appear similar may have different interior or exterior features affecting assessed value.
  • For more information, visit the DLGF – Citizen's Guide to Property Tax.
Sales
How do I find sales information? +

Sales information can be obtained here, or through the Department of Local Government Finance website by clicking here.

How do I find out who owns a property or how much it sold for? +
  • Use the search bar to search by address or parcel number.
  • You may also use the map search: Map.
Reassessment
What is a reassessment? +
  • 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 Department of Local Government Finance (DLGF).
What is the purpose of the door hanger left at my home? +

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.

Is the Assessor allowed to trespass on my private property? +

During statewide reassessments, assessors inspect properties to verify features such as size and improvements. This ensures properties are accurately and fairly assessed.

Miscellaneous
Where do I record documents? +

For recording questions, please click here.

Where do I obtain information on Sales Tax Liens? +

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.

Where do I go to file for probate or estate matters? +

Probate and estate filings should be directed to the County Clerk's Office: click here.

Who do I contact with questions about zoning? +

If you live within a city or town, contact the municipality. If you live outside municipal boundaries, contact the County Plan Commission at (812) 883-0139: Plan Commission.

Cyclical Reassessment

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. If a taxpayer is uncertain about the identity of a representative, please contact the Washington County Assessor's Office for verification.

Indiana DLGF

Department of Local Government Finance: assessment guidance, forms, and property tax information.

Visit DLGF
2025 Ratio Study

Washington County's countywide sales ratio study, submitted annually to the DLGF to keep assessed values in line with actual sales.

View Ratio Study
Contact the Washington County Assessor's Office
📞 (812) 883-4000, ext. 1210 (Scott Campbell)

How Does Reassessment Work in Indiana? — Frequently Asked Questions

What is reassessment? +

Reassessment is the periodic reevaluation of a property's taxable value. It ensures that property taxes are fair and based on the property's current market value, not outdated figures.

How often does reassessment happen? +

Indiana follows a cyclical reassessment system, meaning:

  • Every property is reassessed once every four years.
  • Additionally, annual adjustments (called "trending") are made based on market data to keep values aligned with real estate trends.

Key Dates: The current reassessment cycle began May 1, 2023, and must be completed by December 31, 2026.

Timing and Valuation Date:

  • Assessments are based on the market value-in-use as of January 1 of the assessment year.
  • Sales from the previous calendar year are used to determine values, with adjustments for market changes (called trending).

Assessed Value vs. Market Value:

  • Assessed value: Used to calculate property taxes.
  • Market value: What a buyer would pay in an open market. Indiana aims to align assessed value with market value, but discrepancies can occur due to standardized formulas.
How is my property's value determined? +

Indiana assessors use a standardized mass appraisal system to determine property values. Several key features can significantly influence your assessed value:

Physical Characteristics

  • Square footage, number of bedrooms and bathrooms, and finished square footage
  • Story height (one story, two story, etc.) and finished basements
  • Lot size
  • Age and condition — newer or well-maintained homes are valued higher; depreciation is factored in for older properties
  • Construction quality — materials and workmanship affect the cost approach valuation

Improvements and Renovations

  • Additions such as finished basements, garages, decks, or extra rooms increase value
  • Upgrades such as kitchen remodels, new roofing, HVAC systems, or energy-efficient windows can boost assessed value
  • Outbuildings such as sheds, barns, or guest houses are included in improvement value

Location Factors

  • Neighborhood desirability — proximity to good schools, parks, shopping, and low crime rates can raise value
  • Zoning and land use — residential vs. commercial zoning affects valuation
  • Local market trends — sales of similar properties in the area influence trending adjustments

Land vs. Improvement Value

  • Land value: Based on location, size, and usability.
  • Improvement value: Based on structures and enhancements on the land.
How can renovations impact my property tax assessment? +
  • Increased Assessed Value: Major renovations that add square footage, improve structural integrity, or introduce luxury features (like a pool or fireplace) typically raise your home's market value — and your assessed value along with it.
  • Permit Triggers: Filing a building permit alerts the local assessor's office. They may reassess your property to include the value of the improvements.
  • Timing Matters: If renovations are completed just before a reassessment cycle, the changes will likely be reflected immediately. If done after, it may take time to show up on your tax bill.

Renovations That Often Increase Taxes

Renovation TypeLikely Tax Impact
Adding a room or finishing a basementHigh
Installing a new bathroom or kitchenModerate to High
Building a deck or sunroomModerate
In-ground pool or hot tubHigh
Structural upgrades (foundation, roof)Moderate to High

Renovations That Usually Don't Affect Taxes

  • Painting or wallpapering
  • Replacing flooring or fixtures
  • Landscaping (unless it adds permanent structures)
  • Installing new appliances
  • Cosmetic updates without permits

These are considered non-structural or non-permanent and typically don't trigger reassessment.

How are assessments calculated and verified? +

County's CAMA System

  • Computer Assisted Mass Appraisal (CAMA) develops the value based on the replacement cost new (RCN).
  • The RCN is reduced by age and condition, resulting in the replacement cost new less depreciation (RCNLD).

Ratio Study

  • Annual adjustments are submitted with a Ratio Study, which compares assessed values to actual sale prices to ensure accuracy.
  • A ratio study is a sales analysis conducted by neighborhood, required by the Department of Local Government Finance (DLGF), and must meet statistical standards set by the International Association of Assessing Officers (IAAO).
  • Per the DLGF Assessment Manual, a neighborhood needs valid sales representing at least 3% of the total parcels within the neighborhood (Chapter 2, page 7).
  • Under 50 IAC 27-5-4, counties must use at least five (5) sales to calculate a trend factor for a neighborhood, unless otherwise justified by the assessor.

Market Factor: A market factor is a multiplicative factor designed to raise or lower the cost approach value for a neighborhood so that it stays in line with actual sales in that neighborhood.

What is the appeals process? +

If you disagree with your reassessment:

  • File Form 130 with your county assessor by June 15 of the year following the assessment date.
  • You'll have a hearing before the Property Tax Assessment Board of Appeals (PTABOA).

Tips for Homeowners

  • Stay informed about your property's assessed value.
  • Review your property record for accuracy.
  • Engage with your local assessor's office if you notice discrepancies.
What exemptions, deductions, and credits are available? +

Indiana significantly restructured its property tax deductions and credits under 2025's Senate Enrolled Act 1 (SEA 1). Several deductions that reduced assessed value have been phased down, phased out, or converted into flat credits applied directly to the tax bill, generally effective for taxes due starting in 2026.

Homestead Deduction (Standard) — Phasing Down
Who qualifies: Homeowners using the property as their primary residence, for the home and up to one acre of land.
Apply using State Form 5473 (HC10) — Claim for Homestead Property Tax Standard/Supplemental Deduction.

Assessment DateDeduction
2025$48,000 (or 60% of AV, whichever is less)
2026$40,000
2027$30,000
2028$20,000
2029$10,000
2030 and afterEliminated

Homestead Deduction (Supplemental) — Phasing Up
Applied as a percentage of assessed value remaining after the standard deduction.

Taxes DueSupplemental %
202640%
202746%
202852%
202957%
203062%
2031 and after66.7%

New Homestead Tax Credit

  • Who qualifies: Homeowners with the standard homestead deduction on file.
  • Benefit: A credit of 10% of the property tax bill, capped at $300, applied after the circuit breaker and other credits.
  • Effective: Taxes due starting in 2026.

Age 65+ Credit
For eligibility requirements and current benefit amounts, contact the Washington County Auditor's Office at (812) 883-4805.
Apply using State Form 43708 — Application for Senior Citizen Property Tax Benefits.

Credit for Blind or Disabled Persons
For eligibility requirements and current benefit amounts, contact the Washington County Auditor's Office at (812) 883-4805.
Apply using State Form 43710 — Application for Blind or Disabled Person's Deduction from Assessed Valuation.

Veteran Deductions
For eligibility requirements and current benefit amounts, contact the Auditor's Office at (812) 883-4805 and/or Veteran Affairs at (812) 883-2063.
Apply using State Form 12662 — Application for Tax Deduction for Disabled Veterans and Surviving Spouses of Certain Veterans.

Other Deductions

  • Rehabilitated Property Deduction — reduces assessed value for a set period to encourage preservation of historically rehabilitated properties.
  • Energy System Deduction — for homeowners who install geothermal, solar, wind, or hydroelectric systems.
  • Enterprise Zone Investment Deduction — for businesses investing in designated enterprise zones.

Application forms for these deductions are available on DLGF's Deduction Forms page. For current eligibility and benefit amounts, contact the Washington County Auditor's Office at (812) 883-4805.

How to Apply

  • File with your County Auditor.
  • Most deductions and credits require Form 1 or a specific application form (linked above).
  • Deadlines vary, but are typically January 15 for the benefit to apply to the next tax year.

A full, current list of deduction and credit forms is available on DLGF's Deduction Forms page.

What are some smart strategies for homeowners? +
  • Audit your property record: Check for errors in square footage, number of rooms, or condition; correcting inaccuracies can lower your assessed value.
  • Stack eligible deductions and credits: Many can be combined (for example, Homestead + Age 65+ Credit, or Homestead + Disability), as long as you meet the eligibility criteria for each.
  • Time renovations strategically: Major upgrades can trigger reassessment; if you're planning improvements, consider timing them after your property has been assessed for the year.
  • Stay informed about local ballot measures: Starting in 2026, property tax referenda can only appear on general election ballots.

The County Assessor does not consider race, color, ethnicity, religion, political affiliation, gender, sexual orientation, or any other prohibited factor in determining assessments.

Cyclical Reassessment

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. If a taxpayer is uncertain about the identity of a representative, please contact the Washington County Assessor's Office for verification.

Indiana DLGF

Department of Local Government Finance: assessment guidance, forms, and property tax information.

Visit DLGF
2025 Ratio Study

Washington County's countywide sales ratio study, submitted annually to the DLGF to keep assessed values in line with actual sales.

View Ratio Study
Contact the Washington County Assessor's Office
📞 (812) 883-4000, ext. 1210 (Scott Campbell)

How Does Reassessment Work in Indiana? — Frequently Asked Questions

What is reassessment? +

Reassessment is the periodic reevaluation of a property's taxable value. It ensures that property taxes are fair and based on the property's current market value, not outdated figures.

How often does reassessment happen? +

Indiana follows a cyclical reassessment system, meaning:

  • Every property is reassessed once every four years.
  • Additionally, annual adjustments (called "trending") are made based on market data to keep values aligned with real estate trends.

Key Dates: The current reassessment cycle began May 1, 2023, and must be completed by December 31, 2026.

Timing and Valuation Date:

  • Assessments are based on the market value-in-use as of January 1 of the assessment year.
  • Sales from the previous calendar year are used to determine values, with adjustments for market changes (called trending).

Assessed Value vs. Market Value:

  • Assessed value: Used to calculate property taxes.
  • Market value: What a buyer would pay in an open market. Indiana aims to align assessed value with market value, but discrepancies can occur due to standardized formulas.
How is my property's value determined? +

Indiana assessors use a standardized mass appraisal system to determine property values. Several key features can significantly influence your assessed value:

Physical Characteristics

  • Square footage, number of bedrooms and bathrooms, and finished square footage
  • Story height (one story, two story, etc.) and finished basements
  • Lot size
  • Age and condition — newer or well-maintained homes are valued higher; depreciation is factored in for older properties
  • Construction quality — materials and workmanship affect the cost approach valuation

Improvements and Renovations

  • Additions such as finished basements, garages, decks, or extra rooms increase value
  • Upgrades such as kitchen remodels, new roofing, HVAC systems, or energy-efficient windows can boost assessed value
  • Outbuildings such as sheds, barns, or guest houses are included in improvement value

Location Factors

  • Neighborhood desirability — proximity to good schools, parks, shopping, and low crime rates can raise value
  • Zoning and land use — residential vs. commercial zoning affects valuation
  • Local market trends — sales of similar properties in the area influence trending adjustments

Land vs. Improvement Value

  • Land value: Based on location, size, and usability.
  • Improvement value: Based on structures and enhancements on the land.
How can renovations impact my property tax assessment? +
  • Increased Assessed Value: Major renovations that add square footage, improve structural integrity, or introduce luxury features (like a pool or fireplace) typically raise your home's market value — and your assessed value along with it.
  • Permit Triggers: Filing a building permit alerts the local assessor's office. They may reassess your property to include the value of the improvements.
  • Timing Matters: If renovations are completed just before a reassessment cycle, the changes will likely be reflected immediately. If done after, it may take time to show up on your tax bill.

Renovations That Often Increase Taxes

Renovation TypeLikely Tax Impact
Adding a room or finishing a basementHigh
Installing a new bathroom or kitchenModerate to High
Building a deck or sunroomModerate
In-ground pool or hot tubHigh
Structural upgrades (foundation, roof)Moderate to High

Renovations That Usually Don't Affect Taxes

  • Painting or wallpapering
  • Replacing flooring or fixtures
  • Landscaping (unless it adds permanent structures)
  • Installing new appliances
  • Cosmetic updates without permits

These are considered non-structural or non-permanent and typically don't trigger reassessment.

How are assessments calculated and verified? +

County's CAMA System

  • Computer Assisted Mass Appraisal (CAMA) develops the value based on the replacement cost new (RCN).
  • The RCN is reduced by age and condition, resulting in the replacement cost new less depreciation (RCNLD).

Ratio Study

  • Annual adjustments are submitted with a Ratio Study, which compares assessed values to actual sale prices to ensure accuracy.
  • A ratio study is a sales analysis conducted by neighborhood, required by the Department of Local Government Finance (DLGF), and must meet statistical standards set by the International Association of Assessing Officers (IAAO).
  • Per the DLGF Assessment Manual, a neighborhood needs valid sales representing at least 3% of the total parcels within the neighborhood (Chapter 2, page 7).
  • Under 50 IAC 27-5-4, counties must use at least five (5) sales to calculate a trend factor for a neighborhood, unless otherwise justified by the assessor.

Market Factor: A market factor is a multiplicative factor designed to raise or lower the cost approach value for a neighborhood so that it stays in line with actual sales in that neighborhood.

What is the appeals process? +

If you disagree with your reassessment:

  • File Form 130 with your county assessor by June 15 of the year following the assessment date.
  • You'll have a hearing before the Property Tax Assessment Board of Appeals (PTABOA).

Tips for Homeowners

  • Stay informed about your property's assessed value.
  • Review your property record for accuracy.
  • Engage with your local assessor's office if you notice discrepancies.
What exemptions, deductions, and credits are available? +

Indiana significantly restructured its property tax deductions and credits under 2025's Senate Enrolled Act 1 (SEA 1). Several deductions that reduced assessed value have been phased down, phased out, or converted into flat credits applied directly to the tax bill, generally effective for taxes due starting in 2026.

Homestead Deduction (Standard) — Phasing Down
Who qualifies: Homeowners using the property as their primary residence, for the home and up to one acre of land.
Apply using State Form 5473 (HC10) — Claim for Homestead Property Tax Standard/Supplemental Deduction.

Assessment DateDeduction
2025$48,000 (or 60% of AV, whichever is less)
2026$40,000
2027$30,000
2028$20,000
2029$10,000
2030 and afterEliminated

Homestead Deduction (Supplemental) — Phasing Up
Applied as a percentage of assessed value remaining after the standard deduction.

Taxes DueSupplemental %
202640%
202746%
202852%
202957%
203062%
2031 and after66.7%

New Homestead Tax Credit

  • Who qualifies: Homeowners with the standard homestead deduction on file.
  • Benefit: A credit of 10% of the property tax bill, capped at $300, applied after the circuit breaker and other credits.
  • Effective: Taxes due starting in 2026.

Age 65+ Credit
For eligibility requirements and current benefit amounts, contact the Washington County Auditor's Office at (812) 883-4805.
Apply using State Form 43708 — Application for Senior Citizen Property Tax Benefits.

Credit for Blind or Disabled Persons
For eligibility requirements and current benefit amounts, contact the Washington County Auditor's Office at (812) 883-4805.
Apply using State Form 43710 — Application for Blind or Disabled Person's Deduction from Assessed Valuation.

Veteran Deductions
For eligibility requirements and current benefit amounts, contact the Auditor's Office at (812) 883-4805 and/or Veteran Affairs at (812) 883-2063.
Apply using State Form 12662 — Application for Tax Deduction for Disabled Veterans and Surviving Spouses of Certain Veterans.

Other Deductions

  • Rehabilitated Property Deduction — reduces assessed value for a set period to encourage preservation of historically rehabilitated properties.
  • Energy System Deduction — for homeowners who install geothermal, solar, wind, or hydroelectric systems.
  • Enterprise Zone Investment Deduction — for businesses investing in designated enterprise zones.

Application forms for these deductions are available on DLGF's Deduction Forms page. For current eligibility and benefit amounts, contact the Washington County Auditor's Office at (812) 883-4805.

How to Apply

  • File with your County Auditor.
  • Most deductions and credits require Form 1 or a specific application form (linked above).
  • Deadlines vary, but are typically January 15 for the benefit to apply to the next tax year.

A full, current list of deduction and credit forms is available on DLGF's Deduction Forms page.

What are some smart strategies for homeowners? +
  • Audit your property record: Check for errors in square footage, number of rooms, or condition; correcting inaccuracies can lower your assessed value.
  • Stack eligible deductions and credits: Many can be combined (for example, Homestead + Age 65+ Credit, or Homestead + Disability), as long as you meet the eligibility criteria for each.
  • Time renovations strategically: Major upgrades can trigger reassessment; if you're planning improvements, consider timing them after your property has been assessed for the year.
  • Stay informed about local ballot measures: Starting in 2026, property tax referenda can only appear on general election ballots.

The County Assessor does not consider race, color, ethnicity, religion, political affiliation, gender, sexual orientation, or any other prohibited factor in determining assessments.

Appeals Process

Indiana Code § 6-1.1-15-1.1

As a result of legislation passed in 2017, significant changes were made to the appeal process. Taxpayers wishing to contest the assessed value of property may do so by submitting a Form 130, prescribed by the State, to the County Assessor's office.

The Form 133, 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 complete and submit page 1 and Section III of page 2 of the Form 130.

2026 Appeal Deadline

Washington County's Form 11 Notice of Assessment for the January 1, 2026 assessment date was mailed on April 28, 2026. Because this was on or before April 30, the deadline to file an appeal is June 15, 2026.

Appeal Resources
Form 130

Taxpayer's Notice to Initiate an Appeal. Page 1 for value appeals, Section III of page 2 for objective corrections.

Download PDF
Appeals Flow Chart

The DLGF's step-by-step diagram of the appeal procedure, from filing through the Indiana Supreme Court.

Download PDF
Indiana IBTR

Indiana Board of Tax Review, the state body that reviews PTABOA determinations.

Visit IBTR

Property Tax Assessment Board of Appeals

Washington County has a three voting-member Board in accordance with Indiana Code § 6-1.1-28. The County Assessor serves as secretary and as a non-voting member.

Board Members
Member Role
Michael Carlisle Level III Assessor
Evan Goodman Level II Assessor
Lori Gilstrap Appraiser

PTABOA Meeting Schedule

How the Board Operates

The PTABOA does not meet on a fixed schedule. It convenes once a year, after the County Assessor has completed informal hearings and determined which appeals are moving forward to the Board. At that point, a meeting date is set along with individual hearing time slots for each case. The Board makes determinations on matters ranging from taxpayers' appeals and requests for exemptions to settling questions of assessment policy and practices. Meetings are open to the public.

Prior to the meeting, the Hearing Officer will make recommendations on the issues being brought before the Board. Board members discuss each item, hear oral testimony when necessary, and make a determination by voting on each issue. Taxpayers are notified of the determination in writing and have the option of appealing the decision.

Attending a Hearing

Taxpayers with issues before the Board are encouraged to attend and are given the opportunity to present testimony. In the interest of fairness, testimony may be limited to five minutes.

Written evidence is best submitted before the meeting, to allow Board members the opportunity to review and analyze the material. Board members may respond to testimony and documentation during the hearing; there is no time limit for this discussion. Generally, a representative from the County Assessor's office is available to respond to Board member and taxpayer questions.

Request an Informal Meeting

If you have already filed an appeal and would like to discuss it informally, contact the Washington County Assessor's Office at (812) 883-4000, ext. 1016 (Tracy Watson) or ext. 1015 (Sherry Wingler).

Appeals Process

Indiana Code § 6-1.1-15-1.1

As a result of legislation passed in 2017, significant changes were made to the appeal process. Taxpayers wishing to contest the assessed value of property may do so by submitting a Form 130, prescribed by the State, to the County Assessor's office.

The Form 133, 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 complete and submit page 1 and Section III of page 2 of the Form 130.

2026 Appeal Deadline

Washington County's Form 11 Notice of Assessment for the January 1, 2026 assessment date was mailed on April 28, 2026. Because this was on or before April 30, the deadline to file an appeal is June 15, 2026.

Appeal Resources
Form 130

Taxpayer's Notice to Initiate an Appeal. Page 1 for value appeals, Section III of page 2 for objective corrections.

Download PDF
Appeals Flow Chart

The DLGF's step-by-step diagram of the appeal procedure, from filing through the Indiana Supreme Court.

Download PDF
Indiana IBTR

Indiana Board of Tax Review, the state body that reviews PTABOA determinations.

Visit IBTR

Property Tax Assessment Board of Appeals

Washington County has a three voting-member Board in accordance with Indiana Code § 6-1.1-28. The County Assessor serves as secretary and as a non-voting member.

Board Members
Member Role
Michael Carlisle Level III Assessor
Evan Goodman Level II Assessor
Lori Gilstrap Appraiser

PTABOA Meeting Schedule

How the Board Operates

The PTABOA does not meet on a fixed schedule. It convenes once a year, after the County Assessor has completed informal hearings and determined which appeals are moving forward to the Board. At that point, a meeting date is set along with individual hearing time slots for each case. The Board makes determinations on matters ranging from taxpayers' appeals and requests for exemptions to settling questions of assessment policy and practices. Meetings are open to the public.

Prior to the meeting, the Hearing Officer will make recommendations on the issues being brought before the Board. Board members discuss each item, hear oral testimony when necessary, and make a determination by voting on each issue. Taxpayers are notified of the determination in writing and have the option of appealing the decision.

Attending a Hearing

Taxpayers with issues before the Board are encouraged to attend and are given the opportunity to present testimony. In the interest of fairness, testimony may be limited to five minutes.

Written evidence is best submitted before the meeting, to allow Board members the opportunity to review and analyze the material. Board members may respond to testimony and documentation during the hearing; there is no time limit for this discussion. Generally, a representative from the County Assessor's office is available to respond to Board member and taxpayer questions.

Request an Informal Meeting

If you have already filed an appeal and would like to discuss it informally, contact the Washington County Assessor's Office at (812) 883-4000, ext. 1016 (Tracy Watson) or ext. 1015 (Sherry Wingler).

Tax Bill Estimator

The Department of Local Government Finance (DLGF), in partnership with the Indiana Business Research Center (IBRC) at Indiana University, created the tax bill projection tools below for Indiana taxpayers. These tools allow you to enter your property's assessed value and possible deductions to see a range of tax bill estimates.

Current Year Estimator

Estimate a tax bill for the current pay 2026 cycle using your assessed value and applicable deductions.

Open Estimator
Prior Year Estimator

Estimate a tax bill for the pay 2025 cycle and earlier years.

Open Estimator
Find Your Tax District

Look up your taxing district number and name by township, or find it on a prior tax bill.

District Look Up
Before You Begin

You will need your property's assessed value and your taxing district number. To find your assessed value, search for your property on this site and locate the value labeled Assessed Value Total Land and Improvements. Your taxing district number appears on your tax bill and matches the district numbers listed in the estimator.

A list of taxing districts by township is also available on the DLGF Township Look Up page.

Estimates Only

The figures provided by these tools are projections only and should not be taken as a statement of true tax liability. Local income tax property tax credits and the Over 65 credit are not included in the estimate, so your actual bill may be lower than the figure shown. Final figures are calculated by the County Auditor and certified before tax bills are mailed.

Tax Bill Estimator

The Department of Local Government Finance (DLGF), in partnership with the Indiana Business Research Center (IBRC) at Indiana University, created the tax bill projection tools below for Indiana taxpayers. These tools allow you to enter your property's assessed value and possible deductions to see a range of tax bill estimates.

Current Year Estimator

Estimate a tax bill for the current pay 2026 cycle using your assessed value and applicable deductions.

Open Estimator
Prior Year Estimator

Estimate a tax bill for the pay 2025 cycle and earlier years.

Open Estimator
Find Your Tax District

Look up your taxing district number and name by township, or find it on a prior tax bill.

District Look Up
Before You Begin

You will need your property's assessed value and your taxing district number. To find your assessed value, search for your property on this site and locate the value labeled Assessed Value Total Land and Improvements. Your taxing district number appears on your tax bill and matches the district numbers listed in the estimator.

A list of taxing districts by township is also available on the DLGF Township Look Up page.

Estimates Only

The figures provided by these tools are projections only and should not be taken as a statement of true tax liability. Local income tax property tax credits and the Over 65 credit are not included in the estimate, so your actual bill may be lower than the figure shown. Final figures are calculated by the County Auditor and certified before tax bills are mailed.

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 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 Washington 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.

Questions about mobile home assessments? Contact Shirley Batt at (812) 883-4000, ext. 1211.

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 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 Washington 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.

Questions about mobile home assessments? Contact Shirley Batt at (812) 883-4000, ext. 1211.

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 must be received on or before Friday, May 15, 2026. Returns can be mailed to: Washington County Assessor, 99 Public Square, Suite 105, Salem, IN 47167 and must be postmarked on or before May 15, 2026.

Pre-stamped and dated postmarks without an official USPS postmark stamp will be deemed late if received after the deadline of May 15, 2026. Appropriate fees and penalties will be applied.
A penalty of twenty-five dollars ($25) applies for returns filed after May 15, 2026. 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

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/

Personal Property Online Portal – Indiana (PPOP-IN)

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 Gina Walker at (812) 883-4000, ext. 1212 if you have any further questions.

Completed personal property forms can be mailed or hand-delivered to:

Washington County Assessor
99 Public Square, Suite 105
Salem, IN 47167

Forms

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 must be received on or before Friday, May 15, 2026. Returns can be mailed to: Washington County Assessor, 99 Public Square, Suite 105, Salem, IN 47167 and must be postmarked on or before May 15, 2026.

Pre-stamped and dated postmarks without an official USPS postmark stamp will be deemed late if received after the deadline of May 15, 2026. Appropriate fees and penalties will be applied.
A penalty of twenty-five dollars ($25) applies for returns filed after May 15, 2026. 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

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/

Personal Property Online Portal – Indiana (PPOP-IN)

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 Gina Walker at (812) 883-4000, ext. 1212 if you have any further questions.

Completed personal property forms can be mailed or hand-delivered to:

Washington County Assessor
99 Public Square, Suite 105
Salem, IN 47167

Forms

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.

Questions about exemption filings? Contact Peggy Cleveland at (812) 883-4000, ext. 1213.

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.

Questions about exemption filings? Contact Peggy Cleveland at (812) 883-4000, ext. 1213.

Housing Market Activity

Sales

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.

Trends in the Market
Year Median Selling Price
2026 $200,000
2025 $200,000
2024 $190,000
2023 $171,250
2022 $185,000
2021 $151,500
2020 $129,450
2019 $109,000
2018 $118,250
2017 $89,900
2016 $92,750

Source: Indiana Association of REALTORS® Housing Hub.

Reasons why trends are higher or lower: Since 2020, demand for homes in Washington County has remained consistently strong, and buyers have continued to pay higher prices to purchase property in the area. This upward trend has held steady rather than reversing, which is reflected in the median selling prices shown above.

For a current representation of the housing market, click here and select Washington County.

Housing Market Activity

Sales

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.

Trends in the Market
Year Median Selling Price
2026 $200,000
2025 $200,000
2024 $190,000
2023 $171,250
2022 $185,000
2021 $151,500
2020 $129,450
2019 $109,000
2018 $118,250
2017 $89,900
2016 $92,750

Source: Indiana Association of REALTORS® Housing Hub.

Reasons why trends are higher or lower: Since 2020, demand for homes in Washington County has remained consistently strong, and buyers have continued to pay higher prices to purchase property in the area. This upward trend has held steady rather than reversing, which is reflected in the median selling prices shown above.

For a current representation of the housing market, click here and select Washington County.

Online Door Hanger

There are two ways to reach the Online Door Hanger form. If you start from your property, the form opens already linked to that parcel. If you start from the Services page, you will be asked to search for your property first.

Option 1: Start From Your Property
  1. From the Home page, enter your provided parcel number or address.
  2. Select your property from the parcel list.
  3. With your property selected, open the form by:
    • Select the Services button in the upper right corner of the map, then choose the Door Hanger service tile.
  4. Review the provided direction, then click Continue to Door Hanger Form ->.
  5. Fill out the form in its entirety, then click Submit.
Option 2: Start From Services
  1. Click Services in the top navigation.
  2. Select the Door Hanger tile.
  3. In the Property Search panel, enter your owner name, property address, or parcel number, then click Search.
  4. Select your property from the search results.
  5. Click Continue to Door Hanger Form.
  6. Fill out the form in its entirety, then click Submit.

A Property Search Is Required on the Services Path

The Continue to Door Hanger Form button remains inactive until a property has been selected. If the button appears faded, return to the Property Search panel and select your property from the results.

Go to the Online Door Hanger

If you provide an email address during submission, an automated confirmation will be sent to that address for your records.

Online Door Hanger

There are two ways to reach the Online Door Hanger form. If you start from your property, the form opens already linked to that parcel. If you start from the Services page, you will be asked to search for your property first.

Option 1: Start From Your Property
  1. From the Home page, enter your provided parcel number or address.
  2. Select your property from the parcel list.
  3. With your property selected, open the form by:
    • Select the Services button in the upper right corner of the map, then choose the Door Hanger service tile.
  4. Review the provided direction, then click Continue to Door Hanger Form ->.
  5. Fill out the form in its entirety, then click Submit.
Option 2: Start From Services
  1. Click Services in the top navigation.
  2. Select the Door Hanger tile.
  3. In the Property Search panel, enter your owner name, property address, or parcel number, then click Search.
  4. Select your property from the search results.
  5. Click Continue to Door Hanger Form.
  6. Fill out the form in its entirety, then click Submit.

A Property Search Is Required on the Services Path

The Continue to Door Hanger Form button remains inactive until a property has been selected. If the button appears faded, return to the Property Search panel and select your property from the results.

Go to the Online Door Hanger

If you provide an email address during submission, an automated confirmation will be sent to that address for your records.

Valuation of Rental Properties: Income Approach

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:

  • For rental properties with four or fewer units, the taxpayer is required to submit a copy of the lease agreement for each unit by December 31, annually.
  • For rental properties with five or more units, a copy of the Schedule E (from the taxpayer's federal income tax return) must be submitted to the Assessor's office by December 31, annually.
  • As stated in Indiana Code 6-1.1-35-9: "All information that is related to earnings, income, profits, losses, or expenditures is confidential" and will not be disclosed.

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.

Important Note: If the required rental information is not submitted and no appeal is filed, the Assessor's office will be unable to assist with adjustments to the current year's assessed value.

Valuation of Rental Properties: Income Approach

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:

  • For rental properties with four or fewer units, the taxpayer is required to submit a copy of the lease agreement for each unit by December 31, annually.
  • For rental properties with five or more units, a copy of the Schedule E (from the taxpayer's federal income tax return) must be submitted to the Assessor's office by December 31, annually.
  • As stated in Indiana Code 6-1.1-35-9: "All information that is related to earnings, income, profits, losses, or expenditures is confidential" and will not be disclosed.

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.

Important Note: If the required rental information is not submitted and no appeal is filed, the Assessor's office will be unable to assist with adjustments to the current year's assessed value.

Property Tax Cap Allocations

Indiana property tax caps limit the amount of property taxes to 1% of property values for homesteads (owner-occupied), 2% for other residential property and farmland, and 3% for all other property.

  1. Homestead 1%
  2. Residential property 2%
  3. Long-term care property 2%
  4. Agricultural land 2%
  5. Nonresidential property 3%
  6. Business Personal Property 3%

Note: An individual real estate assessment may contain a variety of cap allocations.

Note: Property taxes imposed after being approved by the voters in a referendum or local public question shall not be considered for purposes of calculating a person's credit (i.e. Circuit Breaker Tax Credit). In other words, voter-approved taxes are outside the property tax caps.

Note: A person does not need to file an application for the Property Tax Cap credit. It will automatically be applied to the property tax statement. This credit has nothing to do with the Homestead deduction. A taxpayer desiring to have a Homestead deduction must have an approved Homestead deduction on file in the Auditor's office.

Homestead — 1%
  • Consists of dwelling, garage, and 1 acre of land
  • Any number of decks, patios, gazebos, or pools
  • One (1) additional building that is not part of the dwelling if the building is predominantly used for a residential purpose and is not used as an investment or rental property
  • One (1) additional residential yard structure other than a deck, patio, gazebo, or pool
  • Has a homestead deduction on file
Residential Property — 2%
  • Single-family dwelling that is not part of a homestead and 1 acre of land
  • A building that includes 2 or more dwelling units (includes apartment buildings)
  • Any common areas shared by the dwelling units, including land that is a common area
  • Land on which the building is located
  • Land rented or leased for the placement of a manufactured home or mobile home, including common areas shared by the manufactured homes or mobile homes
Long-Term Care — 2%
  • Used for the long-term care of an impaired individual
  • Health facility licensed under Indiana Code, or housing allowed to use the term "assisted living"
  • Independent-living home that, under contractual agreement, serves not more than 8 individuals
Agricultural Land — 2%
  • Land assessed as agricultural land under the real property assessment rules and guidelines of the Department of Local Government Finance
Nonresidential Property — 3%
  • Real property that is not a homestead or residential property
  • Commercial land and improvements not considered Residential Property
  • Yard improvements not part of a homestead
  • Agricultural improvements
Business Personal Property — 3%
  • Tangible personal property used in a trade or business, used to produce income, or held as an investment subject to depreciation for federal income tax purposes

Questions about the Homestead deduction or your Property Tax Cap credit? Contact the Washington County Auditor's Office at (812) 883-4805.

Property Tax Cap Allocations

Indiana property tax caps limit the amount of property taxes to 1% of property values for homesteads (owner-occupied), 2% for other residential property and farmland, and 3% for all other property.

  1. Homestead 1%
  2. Residential property 2%
  3. Long-term care property 2%
  4. Agricultural land 2%
  5. Nonresidential property 3%
  6. Business Personal Property 3%

Note: An individual real estate assessment may contain a variety of cap allocations.

Note: Property taxes imposed after being approved by the voters in a referendum or local public question shall not be considered for purposes of calculating a person's credit (i.e. Circuit Breaker Tax Credit). In other words, voter-approved taxes are outside the property tax caps.

Note: A person does not need to file an application for the Property Tax Cap credit. It will automatically be applied to the property tax statement. This credit has nothing to do with the Homestead deduction. A taxpayer desiring to have a Homestead deduction must have an approved Homestead deduction on file in the Auditor's office.

Homestead — 1%
  • Consists of dwelling, garage, and 1 acre of land
  • Any number of decks, patios, gazebos, or pools
  • One (1) additional building that is not part of the dwelling if the building is predominantly used for a residential purpose and is not used as an investment or rental property
  • One (1) additional residential yard structure other than a deck, patio, gazebo, or pool
  • Has a homestead deduction on file
Residential Property — 2%
  • Single-family dwelling that is not part of a homestead and 1 acre of land
  • A building that includes 2 or more dwelling units (includes apartment buildings)
  • Any common areas shared by the dwelling units, including land that is a common area
  • Land on which the building is located
  • Land rented or leased for the placement of a manufactured home or mobile home, including common areas shared by the manufactured homes or mobile homes
Long-Term Care — 2%
  • Used for the long-term care of an impaired individual
  • Health facility licensed under Indiana Code, or housing allowed to use the term "assisted living"
  • Independent-living home that, under contractual agreement, serves not more than 8 individuals
Agricultural Land — 2%
  • Land assessed as agricultural land under the real property assessment rules and guidelines of the Department of Local Government Finance
Nonresidential Property — 3%
  • Real property that is not a homestead or residential property
  • Commercial land and improvements not considered Residential Property
  • Yard improvements not part of a homestead
  • Agricultural improvements
Business Personal Property — 3%
  • Tangible personal property used in a trade or business, used to produce income, or held as an investment subject to depreciation for federal income tax purposes

Questions about the Homestead deduction or your Property Tax Cap credit? Contact the Washington County Auditor's Office at (812) 883-4805.

2024–2026 Agricultural Land Market Trend Analysis

Washington County agricultural land values have shown meaningful movement since 2024, rising sharply into 2025 before moderating in 2026.

Indiana Agricultural Land Base Rate

Each year, the Indiana Department of Local Government Finance (DLGF) certifies a statewide agricultural land base rate, used to calculate the assessed value of farmland for property tax purposes. For 2026, that certified base rate is $2,120 per acre. It is calculated using an income capitalization approach, a six-year rolling average of cash rent and farm operating income, not from actual sale prices. Individual parcels are then adjusted from this base rate according to soil productivity and other statutory factors. The sales figures below reflect what agricultural land in Washington County actually sold for on the open market, which is a different measure than the assessment base rate and should not be used interchangeably with it. See the DLGF's Agricultural Land Assessments page for the full certification.

2026 Analysis at a Glance

The 2026 agricultural land analysis, based on bare-ground sales reviewed through September 17, 2026, produced a countywide median sale price of approximately $5,023 per acre, representing approximately 1,026 acres of agricultural land across 21 qualifying transactions, after consolidating multi-parcel transactions and removing sales not considered representative of bare agricultural ground.

Countywide Median Sale Price per Acre
$3,000 $4,000 $5,000 $6,000 $7,000 $4,244 $6,469 $5,023 $5,464 $5,945 $6,467 2024 2025 2026 2027 2028 2029 Median Sale Price per Acre Year Actual Projected

2026 is year-to-date through September 17, 2026. 2027–2029 values are trend-based projections.

Why "Median" Instead of "Average"

Randolph County's analysis reported a dollar-weighted average (total dollars ÷ total acres). Washington County has far fewer qualifying agricultural sales per year (21–29, compared to a larger sample in Randolph), which means a dollar-weighted average can be pulled sharply up or down by just one or two large-dollar transactions. The spreadsheet Sherry provided uses a median figure as its own summary statistic, and this page follows that same approach: the median is the middle value of all qualifying sales in a given year, and it is much less sensitive to a handful of outlier sales than a weighted average would be with this sample size.

Year Median Sale Price per Acre Annual Change Sales / Acres Analyzed
2024 $4,244 — 24 sales / 1,546 acres
2025 $6,469 +52.4% 29 sales / 1,350 acres
2026 YTD $5,023 -22.4% 21 sales / 1,026 acres
2027 (projected) $5,464 +8.8% —
2028 (projected) $5,945 +8.8% —
2029 (projected) $6,467 +8.8% —
Change Since 2024

The countywide median agricultural land sale price increased from $4,244 per acre in 2024 to $5,023 per acre in 2026, an increase of approximately $779 per acre, or 18.4%, despite the pullback seen this year. The sharpest movement occurred in 2025, when the median rose approximately 52.4% to reach $6,469 per acre before moderating.

Recent Market Correction

Following the 2025 high, agricultural land sale prices have moderated. The median declined from $6,469 per acre in 2025 to $5,023 in 2026 (year-to-date through September 17), a decrease of approximately 22.4%, or roughly $1,446 per acre. Even after this correction, the 2026 median remains approximately 18.4% above the 2024 figure.

Effect of Land Availability and Limited Inventory

Agricultural land is different from many other real estate markets because the amount of land offered for sale in any given year can be relatively limited. Productive farmland is often held for long periods, and owners may have little incentive to sell unless there is an estate settlement, farm expansion opportunity, ownership transition, financial need, or other specific circumstance.

When relatively few properties are available while buyer demand remains strong, competition for available farmland can place upward pressure on sale prices. This limited supply, combined with the small number of qualifying sales each year, may help explain the sharp year-to-year swings seen in this data.

An Important Statistical Consideration

With only 21 to 29 qualifying sales per year, the annual county figure can be influenced more heavily by the particular properties that happen to sell during that year than it would be in a county with a larger sample. A relatively small number of highly productive or especially desirable farms can move the annual figure, while sales of lower-quality or less competitive properties can have the opposite effect. For this reason, changes in the annual figure should not automatically be interpreted as an identical percentage change in the value of every agricultural parcel in Washington County.

Three-Year Projection

For planning purposes, a growth projection has been developed for 2027 through 2029. The projection uses approximately 8.8% annual growth, reflecting the compound rate between the 2024 median of $4,244 and the current 2026 median of $5,023. This two-year compound rate was used because only three years of data (2024–2026) were available, unlike Randolph County's page, which had a longer 2020–2026 baseline to draw from.

2027

Approximately $5,464 per acre

2028

Approximately $5,945 per acre

2029

Approximately $6,467 per acre

The projection would place the countywide median above the current 2026 figure but still below the 2025 high by 2029.

Projections Are Not Guaranteed Values

Agricultural land prices may be influenced by the amount of land offered for sale, agricultural income, commodity markets, financing costs, interest rates, investor demand, farm expansion activity, property quality, location, and the characteristics of the particular farms available during each year. Given that this projection rests on only two years of comparison data, actual results in Washington County could vary from this trend more than a projection built on a longer baseline would.

Overall Market Conclusion

The available evidence shows a meaningful rise in Washington County agricultural land values from 2024 into 2025, followed by a partial correction in 2026. From 2024 through the current 2026 analysis, the median sale price increased approximately 18.4%, rising from $4,244 to $5,023 per acre, after a sharper 2025 peak of $6,469.

Because only three years of data were available for this analysis, this conclusion should be treated as more tentative than Randolph County's longer six-year trend, and it should be revisited as additional years of sales data become available.

Because the 2026 analysis is based on sales available through September 17, 2026, the final 2026 countywide median may change as additional agricultural land transactions occur during the remainder of the year.

2024–2026 Agricultural Land Market Trend Analysis

Washington County agricultural land values have shown meaningful movement since 2024, rising sharply into 2025 before moderating in 2026.

Indiana Agricultural Land Base Rate

Each year, the Indiana Department of Local Government Finance (DLGF) certifies a statewide agricultural land base rate, used to calculate the assessed value of farmland for property tax purposes. For 2026, that certified base rate is $2,120 per acre. It is calculated using an income capitalization approach, a six-year rolling average of cash rent and farm operating income, not from actual sale prices. Individual parcels are then adjusted from this base rate according to soil productivity and other statutory factors. The sales figures below reflect what agricultural land in Washington County actually sold for on the open market, which is a different measure than the assessment base rate and should not be used interchangeably with it. See the DLGF's Agricultural Land Assessments page for the full certification.

2026 Analysis at a Glance

The 2026 agricultural land analysis, based on bare-ground sales reviewed through September 17, 2026, produced a countywide median sale price of approximately $5,023 per acre, representing approximately 1,026 acres of agricultural land across 21 qualifying transactions, after consolidating multi-parcel transactions and removing sales not considered representative of bare agricultural ground.

Countywide Median Sale Price per Acre
$3,000 $4,000 $5,000 $6,000 $7,000 $4,244 $6,469 $5,023 $5,464 $5,945 $6,467 2024 2025 2026 2027 2028 2029 Median Sale Price per Acre Year Actual Projected

2026 is year-to-date through September 17, 2026. 2027–2029 values are trend-based projections.

Why "Median" Instead of "Average"

Randolph County's analysis reported a dollar-weighted average (total dollars ÷ total acres). Washington County has far fewer qualifying agricultural sales per year (21–29, compared to a larger sample in Randolph), which means a dollar-weighted average can be pulled sharply up or down by just one or two large-dollar transactions. The spreadsheet Sherry provided uses a median figure as its own summary statistic, and this page follows that same approach: the median is the middle value of all qualifying sales in a given year, and it is much less sensitive to a handful of outlier sales than a weighted average would be with this sample size.

Year Median Sale Price per Acre Annual Change Sales / Acres Analyzed
2024 $4,244 — 24 sales / 1,546 acres
2025 $6,469 +52.4% 29 sales / 1,350 acres
2026 YTD $5,023 -22.4% 21 sales / 1,026 acres
2027 (projected) $5,464 +8.8% —
2028 (projected) $5,945 +8.8% —
2029 (projected) $6,467 +8.8% —
Change Since 2024

The countywide median agricultural land sale price increased from $4,244 per acre in 2024 to $5,023 per acre in 2026, an increase of approximately $779 per acre, or 18.4%, despite the pullback seen this year. The sharpest movement occurred in 2025, when the median rose approximately 52.4% to reach $6,469 per acre before moderating.

Recent Market Correction

Following the 2025 high, agricultural land sale prices have moderated. The median declined from $6,469 per acre in 2025 to $5,023 in 2026 (year-to-date through September 17), a decrease of approximately 22.4%, or roughly $1,446 per acre. Even after this correction, the 2026 median remains approximately 18.4% above the 2024 figure.

Effect of Land Availability and Limited Inventory

Agricultural land is different from many other real estate markets because the amount of land offered for sale in any given year can be relatively limited. Productive farmland is often held for long periods, and owners may have little incentive to sell unless there is an estate settlement, farm expansion opportunity, ownership transition, financial need, or other specific circumstance.

When relatively few properties are available while buyer demand remains strong, competition for available farmland can place upward pressure on sale prices. This limited supply, combined with the small number of qualifying sales each year, may help explain the sharp year-to-year swings seen in this data.

An Important Statistical Consideration

With only 21 to 29 qualifying sales per year, the annual county figure can be influenced more heavily by the particular properties that happen to sell during that year than it would be in a county with a larger sample. A relatively small number of highly productive or especially desirable farms can move the annual figure, while sales of lower-quality or less competitive properties can have the opposite effect. For this reason, changes in the annual figure should not automatically be interpreted as an identical percentage change in the value of every agricultural parcel in Washington County.

Three-Year Projection

For planning purposes, a growth projection has been developed for 2027 through 2029. The projection uses approximately 8.8% annual growth, reflecting the compound rate between the 2024 median of $4,244 and the current 2026 median of $5,023. This two-year compound rate was used because only three years of data (2024–2026) were available, unlike Randolph County's page, which had a longer 2020–2026 baseline to draw from.

2027

Approximately $5,464 per acre

2028

Approximately $5,945 per acre

2029

Approximately $6,467 per acre

The projection would place the countywide median above the current 2026 figure but still below the 2025 high by 2029.

Projections Are Not Guaranteed Values

Agricultural land prices may be influenced by the amount of land offered for sale, agricultural income, commodity markets, financing costs, interest rates, investor demand, farm expansion activity, property quality, location, and the characteristics of the particular farms available during each year. Given that this projection rests on only two years of comparison data, actual results in Washington County could vary from this trend more than a projection built on a longer baseline would.

Overall Market Conclusion

The available evidence shows a meaningful rise in Washington County agricultural land values from 2024 into 2025, followed by a partial correction in 2026. From 2024 through the current 2026 analysis, the median sale price increased approximately 18.4%, rising from $4,244 to $5,023 per acre, after a sharper 2025 peak of $6,469.

Because only three years of data were available for this analysis, this conclusion should be treated as more tentative than Randolph County's longer six-year trend, and it should be revisited as additional years of sales data become available.

Because the 2026 analysis is based on sales available through September 17, 2026, the final 2026 countywide median may change as additional agricultural land transactions occur during the remainder of the year.