Real Property Guidelines

The 2011 (sic 2012) rule and manual applies to the reassessment process, used by Indiana Assessors, for the 2012 pay 2013 property tax year. By statute, the Department of Local Government Finance adopted this new rule change July 1, 2009; however, due to a legislative delay, the reassessment commenced July 1, 2010. The 2011 (sic 2012) rule replaces the language used as part of the 2002 reassessment rule and manual. The 2011 (sic 2012) rule applies the appropriate "True Tax Value" definition for assessing property.

The Department has released updated cost schedules for use in the 2013 annual adjustment. Further updates will be released on an annual basis.

2002 Real Property Rule

• 2002 Real Property Assessment Manual and Guidelines (effective until 2011-pay-2012)

2011 Real Property Rule

• Adopted 2011 Real Property Administrative Rule
• Adopted 2011 Real Property Assessment Manual

2011 Real Property Assessment Guidelines - Book 1

• Table of Contents
• Chapter 1
• Chapter 2
• Chapter 3
• Chapter 4
• Chapter 5

Appendices: Book 1

• 2011 Appendix A
• 2011 Appendix B
• 2018 Appendix C (with errata; February 2, 2018)
• 2019 Location Cost Multipliers (October 31, 2018)
• 2019 Location Cost Multipliers Difference (October 31, 2018)

For Historical Purposes Only

• 2011 Appendix C​
• 2013 Appendix C (with errata)
  • 2013 Assessment Guidelines: List of Errata (December 12, 2012)
  • Appendix C Errata
• 2014 Appendix C (October 31, 2014)
• 2014 Appendix C (with errata) (January 14, 2015)
• Location Cost Multipliers for 2017 Cost Update
• Modifiers for each county
• Updated Location Cost Modifiers for the 2017 Annual Adjustment - November 18, 2016

2011 Real Property Assessment Guidelines - Book 2

• Chapter 6
• Chapter 7
• Chapter 8
• Chapter 9

Appendices: Book 2

• 2011 Appendix D
• 2011 Appendix E
• 2011 Appendix F
• 2018 Appendix G (with errata; February 2, 2018)
• 2019 Location Cost Multipliers (October 31, 2018)
• 2019 Location Cost Multipliers Difference (October 31, 2018)

For Historical Purposes Only

• 2011 Appendix G
• 2013 Appendix G (with errata)
• 2013 Assessment Guidelines: List of Errata (December 14, 2012)
• 2014 Appendix G (October 31, 2014)
• (Updated Location Cost Modifiers below should be used in place of existing LCM's in the 2014 Appendix G)
• Updated Location Cost Modifiers for the 2017 Annual Adjustment - November 18, 2016
  • Location Cost Multipliers for 2017 Cost Update
  • Modifiers for each county

Glossary

• 2011 Glossary

For More Information

For more information on the assessed values of property in Indiana, contact your County Assessor. A complete listing of Assessor contact information can be found online at http://www.in.gov/dlgf/2440.htm.