Frequently Asked Questions

I WANT TO...

• Apply for Homeowner's Deductions
• Change a Mailing Address
• Pay my Taxes
• Get a Copy of my Survey
• Get a Copy of my Deed
• Information on tax sale or foreclosures

Appeals

*NEW LEGISLATIVE CHANGES AFFECTING THE APPEALS PROCESS*

IC 6-1.1-15-1.1
As a result of legislative changes that were passed in 2017, significant changes have been made to the appeal process. Taxpayers wishing to contest their assessment must now do so on the State prescribed form, Form 130. Form 133, which was 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 now do so using page 2 of Form 130. For further information, please visit the DLGF’s website at http://www.in.gov/dlgf/ or contact our office directly.

For the assessment, January 1, 2023 Form 11's were mailed on April 28, 2023 and the filing deadline is June 15, 2023.

Cyclical Reassessment

During statewide reassessments, county and township asssessors 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 and an identifying t-shirt or vest. If a taxpayer is uncertain about the identity of a representative, please contact the Porter County Assessor's Office for verification.

Tax Bill Estimator

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

The estimates provided by these tools are projections only and should not be taken as a statement of true tax liability.

For a list of Taxing Districts (Number/Name) by Township, please see this listing made available by the DLGF.

Forms

Please take note of the instructions regarding the forms below:

• Blank forms may be downloaded.
• Fillable PDFs will not save as populated under the "save" option. Once filled, they may be printed to a PDF under the "print" option.
• Fillable forms are to be printed, signed, and submitted to the Assessor's office.

Housing Market Activity

Sales

Property values increase due to real estate market trends. Values fluctuate even without any changes/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

2022 median selling price in Porter County - $287,500
2021 median selling price in Porter County - $250,000
2020 median selling price in Porter County - $236,000

Reasons why trends are higher – Low Inventory, multiple offers, buyers purchasing homes at/or more than listing price.

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

Inheritance

Inheritance tax in the State of Indiana was repealed for individuals who died after Dec. 31, 2012. No inheritance tax returns have to be prepared or filed. No tax has to be paid. In addition, no Consents to Transfer personal property or Notice of Intended Transfer of Checking Account are required for those dying after Dec. 31, 2012. However, for individuals who died before January 1, 2013, inheritance tax returns are still required for those that exceed their exemption amount.

Effective April 1, 2016, all resident Indiana Inheritance Tax Returns (Form IH-6) for individuals who died prior to January 1, 2013 must be filed with the Indiana Department of Revenue, rather than the county courts.

For more information regarding the repeal of inheritance tax view the letter the Indiana Department of Revenue issued here, inheritance.pdf.

Take the completed Small Estate Forms to the entity holding the deceased person’s items. You should contact the entity to make sure there are no additional procedures to follow in collecting the deceased person’s items.

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 The National Automobile Dealers Association Guide.

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 9-17Sec. 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 Porter 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.

Online Door Hanger

For Pre-populated Form:

1. From the Home page, enter your provided parcel number or address.
2. Select your property from the parcel list.
3. Once the Parcel Detail panel opens, select the Forms tab.
4. To complete the form, click the Online Door Hanger link.
5. Fill out the form, in its entirety, and then click submit.*

For Blank Form:

1. From the Home page, click the Resources button at the top of the page.
2. Click Forms, on the left side column.
3. To complete the form, click the Online Door Hanger link.
4. Fill out the form, in its entirety, and then click submit.*

* Please note, if you have provided an email address during submission, an automated confirmation will be sent to the provided email for your records.

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 Monday, May 15, 2023. Returns can be mailed to: Porter County Assessor, 155 Indiana Ave., Suite 302, Valparaiso, IN 46383 and must be postmarked on or before May 15, 2023.

A penalty of twenty-five dollars ($25) applies for returns filed after May 15, 2023. 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

Indiana Senate bill 233 was passed amending IC6-1.1-3-7.2 to allow an exemption from the tax for business owners filing under $80,000 in acquisition costs. Beginning with January 1, 2023 assessment date, a taxpayer is no longer required to file a personal property tax return if they have previously filed a return that claimed the exemption, unless or until the taxpayer no longer qualifies for the exemption. (IC 6-1.1-3-7.2(f) SEA-2002 Sec.11)

Business owners shall report assets in the correct taxing unit where the property has tax situs.* The return must have an 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 an NAICS code, will result in a penalty of $25.00 per Indiana code 6-1.1-37-7.

* See links below to access websites for required information.

Personal Property Online Portal – Indiana (PPOP-IN)

The Indiana Department of Local Government Finance (DLGF) has a new online service portal to file business personal property filings, and can be found here.
To Look up your taxing district go to https://budgetnotices.in.gov/
NAICS codes look up go to https://www.census.gov/naics/
Please contact our office at (219) 465-3529 or Assessor@porterco.org if you have any further questions.

Forms

Property Tax Assessment Board of Appeals

Porter County has a 3 voting-member Board. The County Assessor serves as secretary and a non-voting member.

Members

• Nancy Kolasa, President
• Tami Bianco, Vice President
• David Ondrovich, Member
• Sue Neff, Secretary
• Bob Schwerd, Attorney

2024 Meeting Dates

Meetings are held in the Porter County Administration Building Room 205, Commissioners Chambers, and begin at 8:30 am. Time and location are subject to change.

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.