Assessor's Office

Frequently Asked Questions - FAQs

Q1. What if I'm making changes to my property?

If a building permit was issued, we will be notified by the planning agency. If, however, improvements or modifications are made to property that cost more than $500 and a permit was not required, you need to notify the assessor's office.  If something has been demolished, you need to file a Destroyed or Removed Property Form #135 in the assessor's office. 

Q2. How is the amount of tax I owe derived?

Your net assessed value is multiplied by the tax rate. The tax rate is the total rate of the combined taxing units (County, Township, City or Town, Library, etc.) within each taxing district. The tax rate is expressed in dollars per hundred dollar of assessed value. 

Q3. How will I know if my assessed value is correct?

The assessed value should reflect the amount a willing buyer would pay for the property at the time of the assessment. When a property owner receives notice of new assessment, the best way to determine if it is accurate is to ask if the property could have sold for approximately that amount during the valuation time period. For 2017 pay 2018 property taxes, the assessment date was January 1, 2017. Sales from 2016 were used to determine this assessed value. A correct assessed value should reflect the amount a willing buyer would pay for the property during 2016. Review the information provided on the Property Record Card (PRC) (add link to GIS PRC).  The form not only shows the assessed value, but also the information used to arrive at the assessed value. You are encouraged to carefully check the following for accuracy: 


  • Year of construction


  • Number of stories


  • Exterior construction (brick, frame, block, etc.)


  • Square footage (calculated from outside measurements)


  • Number of extra plumbing fixtures (refers to the number of fixtures in excess of one full bath – 3 fixtures, kitchen sink and hot water heater per living unit)


  • Other assessable features (including but not limited to: extra living units, basement recreation rooms, hot tubs, central air conditioning, fireplaces, finished attics and basements, open and enclosed porches, etc.)


Any objective errors can be corrected by filing the county’s version of Form 133, Petition for Correction of Error, anytime during the tax year. Objective errors can be corrected by filing for up to 3 prior years.  Subjective errors can only be corrected through the appeal process.

Q4. What are Sales Disclosures and how are they used?

The intent of the sales disclosure is to provide a base of information that will be utilized by both the State and County to identify the sale price of each property. Sales disclosures were classified as "public information" beginning January 2000.

Q5. What constitutes True Tax Value?

True Tax Value is the sum of the land value and the depreciated value of improvements. Land is valued at its estimated market value based upon the sales of comparable properties in the immediate area.  Improvements are anything that has been constructed on the land; including houses, barns, garages, swimming pools, decks, patios, utility sheds, tennis courts, gazebos, carports, etc.

Q6. Where and when do I file my mortgage and homestead exemption?

Mortgage and homestead exemptions are filed with the County Auditor.  They can be reached at (765) 482-2940.

Q7. Where and when do I file a tax return on my business personal property?

Filing of Forms 102 or 103 and 104 are required by May 15th of each year and are filed with the personal property office at 220 W Washington St, Suite B103, Lebanon.  Telephone 765-483-4400.  Online Forms

Q8. Are churches and not-for-profit organizations required to file a return for personal property?

Yes.  The same May 15th deadline applies.

Q9. How much do I owe in property taxes?

All inquiries relating to taxes due should be directed to the Treasurer’s office at 765-482-2880.

Q10. When do I need a Power of Attorney?

When anyone besides the owner of the property is filing an appeal.

Q11. Do I have to file Inheritance Tax?

Inheritance Tax was repealed Jan 1, 2013 and only needs to be filed if the person passed away on or before Dec 31, 2012.

Lisa Garoffolo, County Assessor

Level III Assessor/Appraiser

115 Courthouse Square

Lebanon, IN 46052

Office Hours

Monday - Friday

8am - 4pm

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