DUTIES OF THE COUNTY ASSESSOR
The county Assessor shall perform the functions assigned by statute (IC 36-2-15-5),
Including the following:
- Countywide Equalization.
- Selection and Maintenance of a Countywide Computer System.
- Certification of gross assessments to the county Auditor.
- Discovery of omitted Property.
Per IC 6-1.1-28-1(d), The county assessor is a nonvoting member of the property tax assessment board of appeals (PTBOA).
More than any other elected member of county government with executive functions, the County Assessor functions under the direction of a state agency. The Department of Local Government Finance provides the County Assessor with detailed guidelines in the conduct of official business.
The County Assessors advises and instructs all Township Assessors of the County as to their duties, serves as a reviewer and records the returns made by the Township Assessor.
FUNCTIONS OF THE COUNTY ASSESSOR’S OFFICE
- Real Estate and Personal Property Appeals
- Review Not-for-Profit Applications for Property tax exemption
Not-For-Profit Tax Exemptions
Indiana Code 6-1.1-10-16 describes the use and/or purpose necessary to become tax exempt, organizations such as charitable, educational, religious, may be eligible for tax exemption. An exemption must be filed or it will be deemed waived. Exemptions must be filed on or before April 1st with the County Assessor.
To apply, a Form 136 and Form 9284 must be filed along with copies of:
- Articles of Incorporation
- Financial Statements for the previous (3) years*
- Balance sheets
- Summary of income and expenditures
- Exemption letter and other relevant documents from the IRS.
* If the church objects to releasing financial information, the church may write a letter to the PTABOA stating its objections.
The La Porte County Property Tax Assessment Board of Appeals (PTABOA) will, after careful consideration, approve or deny the application and notify the applicant by mail. A denial can be appealed to the State Board of Tax Commissioners within thirty days of the denial notice.
Churches only have to file once and do not have to renew each cycle
Churches and some religious properties are generally exempt from property tax in Indiana.
I.C.6-1.1-10-16 (a) provides: “All or part of a building is exempt from property taxation if it is owned, occupied, and used by a person for education, literacy, scientific, religious, or charitable purposes.”
Church property may qualify under IRS and Indiana income tax guidelines for exemption and not qualify under property tax guidelines for exemption. Information on income tax for Not-For-Profit Organizations is contained in Information Bulletin #17 and form IT-35A from the Department of Revenue.
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