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Listed below are key dates for assessing officials. The main goal for the Department of Local Government Finance (“Department”) and for local officials in 2012 will continue to be on-time tax bills.
Dates may change by action of the General Assembly. Since deadlines occurring on a Saturday, Sunday or Legal Holiday are effective on the next business day (IC 6-1.1-37-10; Office specific: Assessor IC 36-2-15-4, Auditor 36-2-9-4, and Treasurer IC 36-2-10-5), the timeline below was modified to reflect the last business day the activity can be accomplished.
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January 17
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Annually assessed mobile home assessment date.
IC 6-1.1-1-2
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February 15
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Annually assessed mobile home assessments with current year taxes payable should be turned over to te county auditor in preparation for tax billing.
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February 29
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The appraisal of all parcels for the reassessment shall be completed.
IC 6-1.1-4-21(a) (4)
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March 1
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Assessment date and valuation date for all tangible property except annually assessed mobile homes under IC 6-1.1-7.
IC 6-1.1-1-2
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March 1
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Last date a real property assesment can be increased for undervalued or omitted property for the assessment date three years prior to March 1 (March 1, 2009-2011).
IC 6-1.1-9-4; for personal property, IC 6-1.1-9-3
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April 25
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Last day for county treasurer to mail 2011-pay-2012 tax bills (must be mailed at least fifteen [15] days before the first installment is due).
IC 6-1.1-22-8.1 (c); IC 6-1.1-22-9
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May 1
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Although there is no statutory date for the submission of the county’s ratio study as part of the General Reassessment, in order to ensure on-time billing for 2012 pay as 2013, it is strongly recommended the ratio study be submitted by this date.
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May 10
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Last day a claim for refund may be filed for the May installment three (3) years prior (2009-2011) as a result of a Correction of Error (Form 133).
IC 6-1.1-26-1
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May 10
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First installment of 2011-pay-2012 property taxes due.
IC 6-1.1-22-9.
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May 15
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Last day to file a personal property return unless an extension has been granted by the assessing official.
IC 6-1.1-1-7; IC 6-1.1-3-7(b).
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May 15
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Last day an amended personal property return may be filed for the March 1, 2011 assessment date (twelve [12] months from the later of the following: the filing date for the original property tax return, if the taxpayer is not granted an extension, or the extension date for the original personal property return if the taxpayer is granted an extension).
IC 6-1.1-1-7; IC 6-1.1-3-7.5(a).
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May 15
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Last day to assess personal property that was not reported by the taxpayer ten (10) years prior to the current year's filing deadline (2002-2011).
1C 6-1.1-1-7; IC 6-1.1-9-3.
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May 15
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Last day a current year not-for-profit exemption application may be filed with the county assessor.
IC 6-1.1-11-3.
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June 1
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Although there is no statutory date for approval of the county's ratio study, in order to ensure on-time billing for 2012 pay 2013, it is strongly recommended the ratio study be approved by this date.
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July 2
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Last day for the county assessor to deliver the real estate book to the county auditor (i.e., roll and balance 2012-pay-2013 gross assessed values).
IC 6-1.1-5-14.
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July 2
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Last day for county assessor to deliver the personal property assessment data to the auditor.
IC 6-1.1-3-17(b).
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August 1
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Last day for county auditor to certify net assessed values to the fiscal officer of each political subdivision of the county and to the Department.
IC 6-1.1-17-1.
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September 17
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Last day for a township or county assessing official to make a change on a personal property return filed on or before May 15th of the current year and notify the taxpayer of the change. If the return was filed after May 15, the assessing official has four (4) months from the day of filing to make a change.
IC 6-1.1-16-1(a)(1).
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October 30
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Last day for a county assessor or a property tax assessment board of appeals to make a change on a personal property return filed on or before May 15 of the current year and notify the taxpayer oldie change. If the return was filed after May 15, a county assessor or a property tax assessment board of appeals has five (5) months from the day it is filed to make a change.
IC 6-1.1-16- 1(a)(2).
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November 5
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Last day for filing of an exemption application by the owner and approval by the property tax assessment board of appeals for the prior tax year lithe county auditor did not give notice they had not filed. A county assessor's failure to give the notice required does not continue an exemption unless an exemption application is filed by the owner and approved by (he county property tax assessment board of appeals on or before the first Monday in November of the year following the year in which the application should have been filed.
1C 6-1.1-11-5(d).
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November 13
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Last day a claim thr refund may be filed for the November installment three (3) years prior (2009-2011)as a result of a Correction of Error (Form 133).
IC 6-1.1-26-1.
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November 13
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Second installment of 2011-pay-2012 taxes due.
IC 6-1.1-22-9.
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December 31
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Last day to file a disaster petition, issue a reassessment order, and make an adjustment for a disaster petition for the March I, 2011 assessment date, and last day to tile a petition for reassessment of permanently flooded land for the March 1, 2011 assessment date.
IC 6-1.1-4-11; IC 6-1.1-4-11.5.
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If you have any questions about the assessment calendar, please contact your Assessment Division Field Representative or call 317.132.2773.
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