Ind. Code ch. 6-1.1-31

Ind. Code ch. 6-1.1-31
in effect

Ind. Code § 6-1.1-31-1 Duties of department; rules

Sec. 1. (a) The department of local government finance shall do the following: (1) Prescribe the property tax forms and returns which taxpayers are to complete and on which the taxpayers' assessments will be based. (2) Prescribe the forms to be used to give taxpayers notice of assessment actions. (3) Adopt rules concerning the assessment of tangible property. (4) Develop specifications that prescribe state requirements for computer software and hardware to be used by counties for assessment purposes. The specifications developed under this subdivision apply only to computer software and hardware systems purchased for assessment purposes after July 1, 1993. The specifications, including specifications in a rule or other standard adopted under IC 6-1.1-31.5, must provide for: (A) maintenance of data in a form that formats the information in the file with the standard data, field, and record coding jointly required and approved by the department of local government finance and the legislative services agency; (B) data export and transmission that is compatible with the data export and transmission requirements in a standard format prescribed by the office of technology established by IC 4-13.1-2-1 and jointly approved by the department of local government finance and legislative services agency; and (C) maintenance of data in a manner that ensures prompt and accurate transfer of data to the department of local government finance, as jointly approved by the department of local government finance and the legislative services agency. (5) Adopt rules establishing criteria for the revocation of a certification under IC 6-1.1-35.5-6. (6) Notwithstanding IC 2-5-1.7, provide to the legislative services agency: (A) parcel level real property assessment and tax data; and (B) return level personal property assessment and tax data, including depreciation schedules; received from counties within one (1) business day of receipt. (7) Notwithstanding IC 2-5-1.7, provide the following to the legislative services agency upon request: (A) Sales disclosure form data received from county and township assessors under IC 6-1.1-5.5-3. (B) Public utility assessment return data, including depreciation schedules, received under IC 6-1.1-8. (C) Public utility tax data for taxes determined under IC 6-1.1-8. (b) The department of local government finance may adopt rules that are related to property taxation or the duties or the procedures of the department. (c) The department of local government finance may adopt rules for procedures related to local government budgeting. Notwithstanding any contrary provision in IC 4-22-2, the adoption, amendment, or repeal of a rule by the department of local government finance under this subsection may not take effect before March 1 or after July 31 of a particular year. (d) Rules of the state board of tax commissioners are for all purposes rules of the department of local government finance and the Indiana board until the department and the Indiana board adopt rules to repeal or supersede the rules of the state board of tax commissioners. [Pre-1975 Property Tax Recodification Citations: 6-1-1-17(1), (8); 6-1-1-36; 6-1-33-1; 6-1-33-8 part; 6-1-64-3 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.23; P.L.198-2001, SEC.75; P.L.146-2008, SEC.269; P.L.111-2019, SEC.3; P.L.257-2019, SEC.61; P.L.159-2020, SEC.48.

Ind. Code § 6-1.1-31-2 Authorization to adopt rules; prescribe and amend forms; authorization to enforce use of forms prescribed

Sec. 2. (a) The department of local government finance may: (1) adopt rules in the manner prescribed in IC 4-22-2; and (2) prescribe forms, including property tax forms, property tax returns, and notice forms. (b) The department of local government finance may, through the Indiana archives and records administration, amend at any time the forms that the department of local government finance prescribes under this article. (c) The department of local government finance may enforce the use of forms that the department of local government finance prescribes under this article. (d) The department of local government finance may enforce the manner of submission for forms that the department of local government finance prescribes under this article. (e) Forms that were prescribed by the department of local government finance and approved by the Indiana archives and records administration before July 1, 2016, are legalized and validated. [Pre-1975 Property Tax Recodification Citation: 6-1-33-8 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.24; P.L.90-2002, SEC.218; P.L.203-2016, SEC.13; P.L.236-2023, SEC.50.

Ind. Code § 6-1.1-31-3 Information considered in preparation of rules, regulations, property tax forms, and property tax returns

Sec. 3. In the preparation of rules, regulations, property tax forms, and property tax returns, the department of local government finance may consider: (1) data compiled by the federal government; (2) data compiled by this state and its taxing authorities; (3) data compiled and studies made by a state college or university; (4) generally accepted practices of appraisers, including generally accepted property assessment valuation and mass appraisal principles and practices; (5) generally accepted indices of construction costs; (6) for assessment dates after February 28, 2001, generally accepted indices of income accruing from real property; (7) sales data compiled for generally comparable properties; and (8) any other information which is available to the department of local government finance. [Pre-1975 Property Tax Recodification Citation: 6-1-33-6 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.102; P.L.90-2002, SEC.219; P.L.1-2004, SEC.38 and P.L.23-2004, SEC.41.

Ind. Code § 6-1.1-31-4 Copies of promulgations

Sec. 4. When the department of local government finance prescribes or promulgates a rule, regulation, property tax form, property tax return, notice form, bulletin, directive, or any other paper, the department shall: (1) send copies of it to the local taxing officials; (2) send a copy of it to the executive director of the legislative services agency in an electronic format under IC 5-14-6, if it is not published in the Indiana Register under IC 4-22; and (3) maintain copies of it for general distribution. [Pre-1975 Property Tax Recodification Citation: 6-1-33-8 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.220; P.L.146-2008, SEC.270.

Ind. Code § 6-1.1-31-5 True tax value; factors considered by assessing officials

Sec. 5. (a) Subject to this article, the rules adopted by the department of local government finance are the basis for determining the true tax value of tangible property. (b) Assessing officials shall: (1) comply with the rules, appraisal manuals, bulletins, and directives adopted by the department of local government finance; (2) use the property tax forms, property tax returns, and notice forms prescribed by the department; and (3) collect and record the data required by the department. (c) In assessing tangible property, the assessing officials may consider factors in addition to those prescribed by the department of local government finance if the use of the additional factors is first approved by the department. Each assessing official shall indicate on the official's records for each individual assessment whether: (1) only the factors contained in the department's rules, forms, and returns have been considered; or (2) factors in addition to those contained in the department's rules, forms, and returns have been considered. [Pre-1975 Property Tax Recodification Citations: 6-1-23-8; 6-1-26-1(c); 6-1-26-15; 6-1-26-16; 6-1-33-2; 6-1-33-7; 6-1-34-7 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.22; P.L.6-1997, SEC.103; P.L.90-2002, SEC.221; P.L.1-2004, SEC.39 and P.L.23-2004, SEC.42; P.L.146-2008, SEC.271.

Ind. Code § 6-1.1-31-6 Real property assessment; classification of land and improvements; valuation of improved property; determination of true tax value

Sec. 6. (a) With respect to the assessment of real property, the rules of the department of local government finance shall provide for: (1) the classification of land on the basis of: (A) acreage; (B) lots; (C) size; (D) location; (E) use; (F) productivity or earning capacity; (G) applicable zoning provisions; (H) accessibility to highways, sewers, and other public services or facilities; and (I) any other factor that the department determines by rule is just and proper; and (2) the classification of improvements on the basis of: (A) size; (B) location; (C) use; (D) type and character of construction; (E) age; (F) condition; (G) cost of reproduction; (H) market segmentation; and (I) any other factor that the department determines by rule is just and proper. (b) With respect to the assessment of real property, the rules of the department of local government finance shall include instructions for determining: (1) the proper classification of real property; (2) the size of real property; (3) the effects that location and use have on the value of real property; (4) the productivity or earning capacity of: (A) agricultural land; and (B) real property regularly used to rent or otherwise furnish residential accommodations for periods of thirty (30) days or more; (5) sales data for generally comparable properties; and (6) the true tax value of real property based on the factors listed in this subsection and any other factor that the department determines by rule is just and proper. (c) With respect to the assessment of real property, true tax value does not mean fair market value. (d) With respect to the assessment of an improved property, a valuation does not reflect the true tax value of the improved property if the purportedly comparable sale properties supporting the valuation have a different market or submarket than the current use of the improved property, based on a market segmentation analysis. Any market segmentation analysis must be conducted in conformity with generally accepted appraisal principles and is not limited to the categories of markets and submarkets enumerated in the rules or guidance materials adopted by the department of local government finance. (e) True tax value does not mean the value of the property to the user. (f) Subject to this article, true tax value shall be determined under the rules of the department of local government finance. The department's rules may include examples to illustrate true tax value. [Pre-1975 Property Tax Recodification Citation: 6-1-33-3.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.27; P.L.42-1984, SEC.2; P.L.24-1986, SEC.23; P.L.90-2002, SEC.222; P.L.1-2004, SEC.40 and P.L.23-2004, SEC.43; P.L.154-2006, SEC.52; P.L.204-2016, SEC.13.

Ind. Code § 6-1.1-31-7 Assessment of personal property; classification

Sec. 7. (a) With respect to the assessment of personal property, the rules of the department of local government finance shall provide for the classification of personal property on the basis of: (1) date of purchase; (2) location; (3) use; (4) depreciation, obsolescence, and condition; and (5) any other factor that the department determines by rule is just and proper. (b) With respect to the assessment of personal property, the rules of the department of local government finance shall include instructions for determining: (1) the proper classification of personal property; (2) the effect that location has on the value of personal property; (3) the cost of reproducing personal property; (4) the depreciation, including physical deterioration and obsolescence, of personal property; (5) the productivity or earning capacity of mobile homes regularly used to rent or otherwise furnish residential accommodations for periods of thirty (30) days or more; (6) the true tax value of mobile homes assessed under IC 6-1.1-7 (other than mobile homes subject to the preferred valuation method under IC 6-1.1-4-39(b)) as the least of the values determined using the following: (A) The National Automobile Dealers Association Guide. (B) The purchase price of a mobile home if: (i) the sale is of a commercial enterprise nature; and (ii) the buyer and seller are not related by blood or marriage. (C) Sales data for generally comparable mobile homes; (7) the true tax value at the time of acquisition of computer application software, for the purpose of deducting the value of computer application software from the acquisition cost of tangible personal property whenever the value of the tangible personal property that is recorded on the taxpayer's books and records reflects the value of the computer application software; and (8) the true tax value of personal property based on the factors listed in this subsection and any other factor that the department determines by rule is just and proper. (c) In providing for the classification of personal property and the instructions for determining the items listed in subsection (b), the department of local government finance shall not include the value of land as a cost of producing tangible personal property subject to assessment. (d) With respect to the assessment of personal property, true tax value does not mean fair market value. Subject to this article, true tax value is the value determined under rules of the department of local government finance. [Pre-1975 Property Tax Recodification Citation: 6-1-33-4.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.63, SEC.5; P.L.42-1984, SEC.3; P.L.24-1986, SEC.24; P.L.90-2002, SEC.223; P.L.1-2004, SEC.41 and P.L.23-2004, SEC.44; P.L.214-2005, SEC.15.

Ind. Code § 6-1.1-31-8 Exchange of information with other states or United States

Sec. 8. The department of local government finance may adopt rules and regulations to govern the interchange of information with an officer or agency of another state or the United States. The department of local government finance may, pursuant to those rules and regulations, furnish any information in its possession to such an officer or agency if the information is furnished under a reciprocal arrangement which provides that the department shall receive like information from the officer or agency. [Pre-1975 Property Tax Recodification Citation: 6-1-33-5.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.224.

Ind. Code § 6-1.1-31-9 Reassessment; adoption of rules

Sec. 9. (a) Subject to subsections (b) and (c), the department of local government finance may adopt rules for the appraisal of real property in a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2 at any time after a reassessment has begun under a county's reassessment plan. (b) Any rules adopted by the department of local government finance for the appraisal of real property may not apply to any appraisal contemporaneously being conducted under a county's reassessment plan. Rules adopted by the department of local government finance may first apply to the reassessment phase beginning in the following calendar year under a county's reassessment plan. (c) The department of local government finance may adopt rules under IC 4-22-2 after June 30, 2016, and before September 1, 2017, that: (1) concern or include market segmentation under section 6 of this chapter; and (2) affect assessments for the January 1, 2018, assessment date. As added by P.L.14-1983, SEC.3. Amended by P.L.55-1986, SEC.3; P.L.90-2002, SEC.225; P.L.112-2012, SEC.44; P.L.255-2017, SEC.19; P.L.86-2018, SEC.61; P.L.257-2019, SEC.62.

Ind. Code § 6-1.1-31-10 Rules governing filing, refunds, and tax payments relating to amended personal property returns

Sec. 10. (a) The department of local government finance shall adopt rules under IC 4-22-2 to govern the: (1) filing of amended personal property tax returns under IC 6-1.1-3-7.5; and (2) refunds, additional assessments, and tax payments related to an amended personal property tax return. (b) The rules adopted under subsection (a) may provide that the tax adjustments related to an amended return shall be delayed to a year after the year in which personal property taxes related to the original personal property tax return are first due and payable. As added by P.L.6-1997, SEC.104. Amended by P.L.90-2002, SEC.226.

Ind. Code § 6-1.1-31-11.5 Rules governing practice of representatives in proceedings

Sec. 11.5. (a) Subject to subsection (b), the department of local government finance shall adopt rules under IC 4-22-2 to govern the practice of representatives in proceedings before the property tax assessment board of appeals and the department of local government finance. (b) Except as provided in subsection (c), a rule adopted under subsection (a) may not: (1) restrict the ability of a representative to practice before the property tax assessment board of appeals or the department of local government finance based on the fact that the representative is not an attorney admitted to the Indiana bar; (2) restrict the admissibility of written or oral testimony of a representative or other witness based upon the manner in which the representative or other witness is compensated; or (3) restrict the ability of a certified public accountant to represent a client in a matter that relates only to the taxation of personal property or distributable property (as defined in 50 IAC 5.1-1-9). (c) A rule adopted under subsection (a) may require a representative in a proceeding before the property tax assessment board of appeals or the department of local government finance to be an attorney admitted to the Indiana bar if the matter under consideration in the proceeding is: (1) an exemption for which an application is required under IC 6-1.1-11; (2) a claim that taxes are illegal as a matter of law; (3) a claim regarding the constitutionality of an assessment; or (4) any other matter that requires representation that involves the practice of law. (d) This subsection applies to a petition that is filed with the property tax assessment board of appeals or a matter under consideration by the department of local government finance before the adoption of a rule under subsection (a) that establishes new standards for: (1) the presentation of evidence or testimony; or (2) the practice of representatives. The property tax assessment board of appeals or the department of local government finance may not dismiss a petition or reject consideration of a matter solely for failure to comply with the rule adopted under subsection (a) without providing the petitioner with an opportunity to present evidence, testimony, or representation in compliance with the rule. As added by P.L.198-2001, SEC.77. Amended by P.L.255-2017, SEC.20.

Ind. Code § 6-1.1-31-12 Rules governing reduction and increase of assessed valuations

Sec. 12. The state board of tax commissioners shall adopt rules under IC 4-22-2 to govern the reduction and increase of assessed valuations by the county assessor under IC 6-1.1-13 to attain a just and equal basis of assessment among the taxpayers in the county. The rules must specify the procedures and standards to be used by the county assessor. As added by P.L.6-1997, SEC.106.

Ind. Code § 6-1.1-31-14 Amend; forms and returns; depreciable personal property changes

Sec. 14. The department of local government finance shall develop or amend forms and returns for property taxation of assessable depreciable personal property to reflect the enactment of IC 6-1.1-3-29 and the enactment of IC 6-1.1-8-45. As added by P.L.68-2025, SEC.79.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

Starting a business in Indiana? Indiana LLC guide: costs and requirements