- Oversees the general reassessment process.
- Serves as member/secretary of the Property Tax Assessment Board of Appeals.
- Insures countywide uniform property assessment equalization.
- Discovers and identifies omitted property.
- Calculates the total assessed value of each taxing district.
- Certifies current assessments to the County Auditor’s Office.
- Utilizes recent sales of land to establish base market value in each neighborhood, adjusts the base values for location, nearness to amenities and other influence factors.
- Is responsible for the selection of assessment software and computer systems.
The Indiana Legislature has revised the appeal process for taxpayers and Assessors. The taxpayer has the right to appeal the assessed value reported on Form 11 (Notice of Assessment of Land and Structures) up through June 15th of the year the Form 11 is dated. The filing of an appeal initiates a review of the property and constitutes a request by the taxpayer for a preliminary informal meeting with the Assessor.
The Assessor will hold an informal hearing with the taxpayer to resolve as many issues as possible. Not later than 10 days after the meeting, the Assessor must forward results of the preliminary meeting to Auditor and the Property Tax Assessment Board of Appeals (PTABOA). If no agreement is reached, the PTABOA must hold a hearing within 180 days of the filing of appeal. PTABOA must give the taxpayer 30 days notice of the hearing date. The taxpayer may request a continuance at least 20 days before the hearing date. PTABOA must rule on continuance within 10 days of the request. The taxpayer may request action without his presence or withdraw a petition at least 8 days before the hearing. A PENALTY OF $50 WILL BE ASSESSED AGAINST THE TAXPAYER OR REPRESENTATIVE FOR AN UNEXCUSED FAILURE TO APPEAR AT THE HEARING PER PARCEL.
During the PTABOA hearing the taxpayer may present his/her evidence of disagreement. The Assessor must present the basis for the assessment decision and refute the taxpayer’s evidence. No appraisal is required by the taxpayer.
The Taxpayer may appeal the PTABOA action to the Indiana Board of Tax Review (IBTR). The taxpayer must file the Form 130 (Petition to IBTR for Review of Assessment) within 45 days of the date of the PTABOA decision mailing a copy of the petition to all parties involved.
Effective January 1, 2016, January 1st is the lien date for all personal property in the State of Indiana. May 15th is the filing date for this property. To avoid a late penalty, a taxpayer must file a personal property return with the Wells County Assessor’s Office by May 15, of each year.
The penalty imposed for failure to file a timely personal property return is $25.00. If the return is not filed within thirty days of the filing date, there will be another penalty of 20% of the tax finally determined. IC 6-1.1-37-7.
All business tangible property is also to be filed at this time. Leased property is included in these filing requirements. If the taxpayer has leased equipment in their possession or own property that has been leased to someone else, they must report this on a Form 103-N or 103-O.
Business Personal Property Exemption
Starting January 1st, 2022 the Indiana Legislature exempted any taxpayer from filing a Business Personal Property Return if theCOSTof all of the business personal property owned in Wells County, as of January 1 was less than $80,000.
Churches and religious societies that filed business personal property tax for five years and who were exempt for 5 years will not have to file personal property returns going forward, unless there is a change in ownership or there are changes resulting in the Personal Property no longer being eligible for an exemption. As added by P.L.80-2014, SEC.1. Amended by P.L.249-2015, SEC.3; P.L.199-2016, SEC.1; P.L.273-2019 SEC.2; P.L.153-2021, SEC.1; P.L. 137-2022, SEC.11.
The exemption is automatic—AND—the taxpayer is NOT required to file a Form 103 with the Wells County Assessor.
(f) Beginning after December 31, 2022, a taxpayer that has included the information required under subsection (e) on the taxpayer's personal property tax return to claim the exemption under this section is not required to file a personal property return for the taxpayer's business personal property for an assessment date that occurs after the assessment date for which the information is first provided under subsection (e), unless or until the taxpayer no longer qualifies for the exemption under subsection (d) for a subsequent assessment date.
As added by P.L.80-2014, SEC.1. Amended by P.L.249-2015, SEC.3; P.L.199-2016, SEC.1; P.L.273-2019, SEC.2; P.L.153-2021, SEC.1; P.L.137-2022, SEC.11.
In the event a person commits perjury in signing the certification, the county’s recourse is to confer with its prosecuting attorney.
Forms may be acquired from the Assessor’s Office orhere on our site
To view the Frequently Asked Questions, Assessment of Personal Property, issued by the Department Of Local Government and Finance on December 2, 2020, please click here. -FAQ-PPOP-IN
To Learn More Information:DLGF: Personal Property (in.gov)
What is PPOP-IN?
Taxpayers and their authorized agents now have the option to file their personal property Forms 102, 103-Short, 103-Long, 103-N, 103-O, 104, and 106 online in the new Personal Property Online Portal for Indiana (“PPOP-IN”). Taxpayers also have the ability to upload additional personal property forms and any necessary supporting documentation. Taxpayers have until Monday, May 15, 2023, to file their business personal property filings either online at https://ppopin.in.govor by the traditional paper forms.
Application for exemption must be filed before April 1of the assessment year with the county assessor. The application must be re-filed everyevenyearunless: (1) the exempt property is owned, occupied and used for educational, literary, scientific, religious or charitable purposes; (2) the property continues to meet the requirements of IC 6-1.1-10-16 or IC 6-1.1-10-21; and (3) an application was properly filed at least once in accordance with these statutes.
Form 136:Application for Property Tax Exemption
Predominate Use WorksheetAny exempt applicant with improvements on real estate must file this form with the Form 136.
Affidavit of Parsonage Any religious organization filing for exemption on Form 136 must file this form.
The Wells County Property Tax Assessment Board of Appeals (PTABOA) will hold a meeting on Monday May 6, 2024. It will be in the Commissioner’s room in the Courthouse Annex at 223 W Washington St. Bluffton, Indiana beginning at 8:45 am. The Board will consider exempt properties that have been filed and scheduled for this date.
Upon completion of the business at hand, the Board will recess sine die until the next scheduled meeting.
This is an open meeting unless private financial information of the appellant is being presented.
Once the budgets for local units are certified, anyone interested inestimatingtheir property tax bill may do so using the DLGF’s online property tax calculator athttp://www.in.gov/dlgf/4932.htm. Individuals will need their property’s assessed value, deductions, and taxing district to use the tool.The ESTIMATES provided are PROJECTIONS ONLY and SHOULD NOT be taken as a statement of true tax liability, which is determined by the county.
