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Personal Property

Personal Property Extension Information

Each township and county assessor has identified how they will handle business personal property filings.

  • Automatic Extension - All taxpayers have been granted an extension. Filings Due June 15, 2020.
  • Must Submit Request - Taxpayers must submit extension request in writing by May 15, 2020. 
  • No Extension Granted - Filings Due May 15, 2020.
County Extension Requests Contact
Adams No Extension Granted (260) 724-5301
Allen Automatic Extension (260) 615-3400
Allen - Wayne Township No Extension Granted (260) 449-7515
Bartholomew Must Submit Request (812) 379-1501
Benton No Extension Granted (765) 884-1205
Blackford   (765) 348-1707
Boone Must Submit Request (765) 482-0140
Brown   (812) 988-5466
Carroll   (765) 564-3444
Cass Must Submit Request (574) 753-7710
Clark   (812) 285-6225
Clay   (812) 448-9013
Clinton Must Submit Request (765) 659-6315
Crawford    
Daviess    
Dearborn No Extension Granted (812) 584-3078
Decatur   (812) 663-4868
DeKalb No Extension Granted (765) 659-6315
Delaware Automatic Extension (765) 747-7715
Dubois Automatic Extension (812) 481-7010
Elkhart No Extension Granted (574) 535-6700
Elkhart - Concord Township Must Submit Request

(574) 523-2217

Fayette Must Submit Request (765) 825-4931
Floyd Automatic Extension (812) 948-5420
Fountain Automatic Extension (765) 793-3481
Franklin Must Submit Request (812) 481-7010
Fulton   (574) 223-2801
Gibson    
Grant Must Submit Request (765) 668-4773
Greene    
Hamilton Must Submit Request (317) 776-9617
Hancock Must Submit Request (317) 477-1101
Harrison Automatic Extension (812) 738-4280
Hendricks Must Submit Request (317) 745-9207
Henry   (765) 529-2104
Howard    
Howard - Center Township Must Submit Request (765) 456-2226
Huntington Must Submit Request (260) 358-4800
Jackson   (812) 358-6111
Jasper Must Submit Request (219) 866-4914
Jay Must Submit Request (260) 726-4456
Jefferson Must Submit Request (812) 265-8906
Jennings   (812) 352-3011
Johnson    
Knox    
Kosiusko   (574) 372-2310
LaGrange Must Submit Request (260) 499-6318
Lake Must Submit Request (219) 755-3105
Lake - Calumet Township Must Submit Request (219) 885-0555
Lake - Center Township    
Lake - Hobart Township    
Lake - Ross Township    
Lake - St. John Township    
LaPorte Automatic Extension (219) 326-6808
LaPorte - Michigan City    
Lawrence Must Submit Request (812) 275-5405
Madison   (765) 641-9401
Marion Automatic Extension  
Marshall No Extension Granted (574) 935-8525
Martin No Extension Granted (812) 247-2070
Miami   (765) 472-2230
Monroe No Extension Granted (812) 349-2501
Montgomery Must Submit Request (765) 364-6420
Morgan Must Submit Request (765) 342-1065
Newton Must Submit Request (219) 474-6081
Noble Must Submit Request (260) 636-2297
Ohio Must Submit Request (812) 438-3264
Orange    
Owen Must Submit Request (812) 829-5018
Parke Automatic Extension (765) 569-3490
Perry   (812) 547-5531
Pike    
Porter Must Submit Request (219) 465-3460
Porter - Portage Township    
Posey    
Pulaski No Extension Granted (574) 946-3845
Putnam Automatic Extension (765) 653-4312
Randolph No Extension Granted (765) 584-2427
Ripley   (812) 689-5656
Rush Automatic Extension (765) 932-3242
Scott   (812) 752-8436
Shelby    
Spencer   (812) 649-2381
St. Joseph No Extension Granted (574) 235-9557
St. Joseph - Penn Township    
Starke   (574) 772-9101
Steuben   (260) 668-1000
Sullivan    
Switzerland   (812) 427-4410
Tippecanoe Must Submit Request (765) 423-9255
Tipton Automatic Extension (765) 675-2465
Union Automatic Extension (765) 458-5331
Vanderburgh Must Submit Request (812) 435-5283
Vermillion No Extension Granted (765) 492-5310
Vigo Must Submit Request (812) 462-3358
Vigo - Harrison Township Must Submit Request (812) 878-0065
Wabash   (260) 563-0661 
Warren Must Submit Request (765) 585-7325
Warrick Must Submit Request (812) 897-6125
Washington    
Wayne Must Submit Request (765) 973-9254
Wayne - Wayne Township    
Wells Must Submit Request (260) 824-6476
White Must Submit Request (574) 583-7755
Whitley No Extension Granted (260) 248-3109

DUE DATE

May 15, 2020

Forms must be filed or postmarked by May 15. Forms are required to be filed annually with the county assessor. Taxes on the reported values are due in two installments - May 10 and November 10 - the following year.

WHERE TO FILE

Personal property forms are to be filed with the county assessor where the property is located. For contact information, visit: https://www.in.gov/dlgf/2440.htm.

INFORMATION

All businesses, churches, and not-for-profit organizations must file business tangible personal property forms with the assessor’s office each year, even if qualified for an exemption.

Business tangible personal property is the value of all property besides real estate that is used in your business or organization. It includes equipment used in the production of income or held as an investment; billboards; foundations for the equipment; and all other tangible property other than real property. Computer application software is considered an intangible asset and is not assessable. Inventory is no longer taxed.

Licensed motor vehicles, trailers, motorized boats, most airplanes, campers, recreational vehicles and other registered vehicles that are subject to excise tax collected at the time of licensure by the Indiana Bureau of Motor Vehicles are not subject to personal property tax.

FREQUENTLY ASKED QUESTIONS

EXEMPTION

If the cost of all of your business personal property is less than $40,000, your business or organization is entitled to a business personal property exemption. You can attain this exemption by completing all of the required forms; you will mark the checkbox at the top of the Form 103-Long, Form 103-Short, or Form 102 indicating the cost of your assets is less than $40,000.

FREQUENTLY ASKED QUESTIONS

The Department has been notified that the following counties have adopted an ordinance to impose a "local service fee" on those individuals whose personal property is exempt pursuant to IC 6-1.1-3-7.2(d). The fee is authorized by IC 6-1.1-3-7.3.The Department has not been notified that any counties have adopted an ordinance to provide for a county option tax exemption for new business personal property for a particular assessment date.

Blackford Randolph
Dearborn Rush
Decatur Shelby
Grant Vermillion
Harrison (no fee) Washington
Lake Wells
Miami

The Department has not been notified that any counties have adopted an ordinance to provide for a county option tax exemption for new business personal property for a particular assessment date.

Personal Property Forms

If you desire to obtain a personal property form from a prior year, please contact the DLGF with your request.

State Form   Form Title
11274
(Form 103-Short)
Must be filed with Form 104. Business Tangible Personal Property Return
11405
(Form 103-Long)
Must be filed with Form 104. For use by manufacturers or processors; if business personal property is greater than $150,000; if filer wishes to claim deductions other than enterprise zone or investment; if filer is claiming special adjustments (equipment not placed in service, special tooling, permanently retired equipment, or abnormal obsolescence). Business Tangible Personal Property Assessment Return
50006
(Form 102)
Must be filed with Form 104. Farmer's Tangible Personal Property Assessment Return
10068
(Form 104)
Must be filed with Form 102 or 103. Business Tangible Personal Property Return
53854 (Form 103-SR) For use by taxpayers with personal property in more than one township in a county. Must be filed with Form 104-SR. Single Return - Business Tangible Personal Property
53855
(Form 104-SR)
Must be filed with Form 103-SR. Single Return - Business Tangible Personal Property
23000
(Form 103-N Schedule 1)
For use in reporting all personal property in Schedule I or II held, possessed or controlled. Filed with Form 102 or 103. Information Return of Not Owned Personal Property
24057
Form 103-O
For use when personal property is owned by the filer, but held, possessed or controlled by another person. Filed with Form 102 or 103. Information Return of Owned Personal Property
12980
(Form 106)
For use in detailing adjustments. Must be filed with Form 103 or 102. Schedule of Adjustments to Business Tangible Personal Property Return
52503
(Form 103-ERA)
Must be field with Form 103-Long to receive deduction. Schedule of Deduction from Assessed Valuation Personal Property in Economic Revitalization Area
22667
(Form 103-T)
Must be filed with Form 103-Long. Return of Special Tools
52501
(Form EZ-2)
For use in claiming personal property deduction for property in an Enterprise Zone. Enterprise Zone Investment Deduction Application
51765
(Form CF-1/PP)
Must be filed with Form 103-ERA. Compliance with Statement of Benefits Personal Property
51764
(Form SB-1/PP)
Must be submitted to the body designating the Economic Revitalization Area prior to the public hearing. Statement of Benefits Personal Property
22649
(Form 103-I)
For use in reporting true tax value of interstate carriers. Return for Interstate Carriers
24056
(Form 103-P)
For use by Industrial Waste Control Facilities to claim an exemption from assessment. Must be filed with Form 103 to be reviewed. Claim for Exemption of Air or Water Pollution Control Facilities
55063
(Form 103-SPD)
  Supporting Schedule for Deduction of Assessed Valuation on a Personal Property Solar Power Device
52515
(Form 103-EL)
Must be filed with new manufacturing and development, logistical distribution and/or IT equipment claimed on Form 103-ERA. Equipment List for New Additions to ERA Deduction Personal Property in Economic Revitalization Area
54182
(Form 103-IT)
For use in claiming the exemption under IC 6-1.1-10-44. Claim for Exemption of Enterprise Information Technology Equipment
54483
(Form 103-CTP)
  Schedule of Deduction from Assessed Valuation Personal Property in Certified Technology Park

54484
(Form 103-CTP/EL)

Must be filed when any new property is claimed on Form 103-CTP Equipment List for New Additions to CTP Deduction Personal Property in Certified Technology Park
52499
(Form PP-CCP)
For use by manufacturers using recycled coal combustion products. Must be filed by May 15 with the County Auditor. Statement for Deduction of Assessed Valuation (Investment Property Purchased by Manufacturers of Recycled Coal Combustion Products)
42963
(Form MOD-1)
For use in summarizing deductions from assessed value of property located in a Maritime Opportunity District. Must be filed with the Form 103. Application for Deduction from Assessed Valuation - Maritime Opportunity District
52497
(Form 103-P5)
For use by integrated steel mill or entity that is at least 50 percent owned by an affiliate of an integrated steel mill; and falls within Asset Class 33.4 Business Tangible Personal Property Depreciable Assets in Pool 5

52498

(Form 103-P5/ERA)

Must be filed with Form 103-Long. A separate schedule must be completed for each approved abatement (Form SB-1/PP). Schedule of Deduction from Assessed Value Pool 5 Property in Economic Revitalization Area

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Indiana Code and Administrative Rule

  • Procedure for Personal Property Assessment IC 6-1.1-3
  • Assessment of Tangible Personal Property: 50 IAC 4.2
    • Effective March 1, 2011 Assessment Date

Memos

Presentations

  • Assessor's Conference - January 21 - 25, 2019
  • Assessor's Conference - January 23 - 26, 2018
  • Assessor's Conference - August 28 - September 1, 2017
  • Auditor's Conference - May 25 - 27, 2017