Welcome to Ohio County Assessor's Office
The goal of the County Assessor is to work towards every real property being fairly and equally assessed. Assessing officials must follow the rules of the Department of Local Government Finance (DLGF) in all assessment or reassessment of real property. The mission of a reassessment is to inventory, verify, and value all real estate parcels. This process distributes the property tax burden in a uniform and equitable manner. Mass assessment is not perfect, so we encourage property owners to review their assessments. You may access your property record card on our GIS website, or come into the office for a copy. We welcome any questions and/or concerns.
The Assessor is also responsible for evaluating personal property returns for a farm or business operating within the county. Personal property values are assessed January 1 of every year and are self reported by property owners to the County Assessor using prescribed state forms. The completed personal property return must be received or postmarked no later than May 15. A return MUST be filed even if the taxpayer is 40,000 exempt.
The Assessor’s Office is open to the public, and the Governor has extended the due date for Business and Farm Personal Property to June 15, 2020. If you would like to complete your business or farm personal property filing by mail, please call us at 812-438-3264 and we will verify information and mail your forms to be signed and returned in a self addressed stamped envelope. If you do not file, you will incur a $25.00 penalty for failure to timely file.
Farm & Business Personal Property Forms Due May 15, 2020
- For the assessment date of January 1, 2020, IC 6-1.1-3-7.2 was amended to allow an exemption for taxpayers with less that $40,000 in acquisition costs to be reported within a county. Failure to timely file a personal property tax return with the applicable assessor declaring the exemption will result in a $25 penalty. (IC 6-1.1-37-7) For more information, refer to this link: http://www.in.gov/dlgf/7576.htm .
- Personal property must be assessed in each taxing district where property has a tax situs.
- It is the responsibility of the taxpayer to obtain forms from the Assessor and file a timely return. The forms are also available on-line at the Indiana Department of Local Government Finance’s website at https://www.in.gov/dlgf/4971.htm.
- If you hold, possess or control not-owned property on the assessment date, you have a liability for the taxes imposed for that year unless you establish that the property is to be assessed to the owner. This is done by completing a Form 103-N, attaching it to the Form 103-Long and filing it with the Assessor. A taxpayer declaring the exemption on page one of this form may, as deemed necessary by the Assessor, need to file Form 103-O or 103-N, as applicable, to verify that he is the appropriate taxpayer to claim the exemption. NOTE: Failure to properly disclose lease information may result in a double assessment. (IC 6-1.1-2-4(a))
The Ohio County Assessor will mail postcards to taxpayers that filed personal property tax forms in 2019 as a reminder to file in 2020. If you have any questions about personal property, forms, etc. please contact the office at 812-438-3264.
Ed Hautman, Ohio County Assessor
Deedee Brown, Deputy Assessor
Karrie Powers, Deputy Assessor
Office: 413 Main St.
Rising Sun, IN 47040