NOTICE: Fall Tax Payments are now due on Monday November 13th due to the closure of County Offices on Friday November 10th in observance of Veterans Day.
NOTICE: The $3,000 mortgage deduction is no longer a stand alone deduction, it now is combined with your Homestead deduction.
The Boone County Auditor is located on the second floor in the southeast corner of the Boone County Courthouse. Primary questions regarding real property deductions, accounts payables, property addresses / property boundaries and property ownership can be directed to this office.
Services & Resources
The County Auditor is a statutory office created by the Indiana General Assembly and is elected every four years. Early history shows that the office of county auditor was first created by an act of the legislature in 1841. Prior to that time the duties pertaining to the office were primarily performed by the clerk of the circuit court.
It is interesting to note that, after creating the office in 1841, the legislature passed an act in 1844 abolishing the office in Owen, Greene, Washington and Carroll Counties, restoring the duties then performed by the auditors to the clerks in those counties.
It was not until the second Constitution of Indiana was adopted in 1851 that the office was created in all counties and it has remained a constitutional office since that time.
The Constitution of Indiana imposes no duties upon the county auditor. It only provides that he/she shall “perform such duties as may be directed by law.” It is through statute that the county auditor is considered the fiscal officer for many of the duties in the county and works closely with all other departments and county offices.
However, primary responsibilities of the county auditor are to receive the certified assessed values from the county assessor for taxation, serve as a secretary to the board of county commissioners, and the clerk to the county council.
The auditor also has responsibility for bookkeeping, maintaining all financial accounts, and issuing checks for the county. As a result, the board of commissioners, the council, and other officials often look to the auditor for day-to-day operational assistance, information, and advice.
In addition to the primary duties listed above, “he/she shall perform such duties as may be directed by law”. The auditor currently provides the following to the taxpayers of their community (Generally see Article 6, Section 6 of Constitution of Indiana; Jones v. Cavins, 4);
- The auditor is directly responsible for preparing tax duplicates that show the value of property and taxes assessed against each taxpayer.
- After taxes are collected by the treasurer, the auditor distributes them to the governmental units and agencies for which they were collected.
- As a part of the tax function, the auditor must also maintain plats that show ownership and assessed valuation of each parcel in each township in the county. The plats must contain information prescribed by the Department of Local Government Finance (DLGF) and must be kept current.
- In keeping accounts and issuing warrants, the auditor must develop financial analysis and cash-flow projects and assist with budget preparations. The auditor is the principal financial officer in county government and is defined under IC 36-2-9-2 as the fiscal officer of the county.
- The auditor must also prepare and file an annual financial report with the State Board of Accounts.
FAQs – Frequently Asked Questions
I don’t think my property values are correct, who do I contact?
Please contact the County Assessor’s office.
I filed a new Deed or Title on my property; do I have to re-file my deductions?
Since there are so many changes that can be made with a deed or a title, it is a good idea to re-file any deductions if you make any changes.
I want to change the mailing address for my tax bill; can I just call and tell you the new address?
Because of the importance of your tax records, we cannot accept verbal request or a letter to make a change. We must have the proper forms on file. Therefore we would need you to do that in person in the Auditor’s office or pick up the proper form, fill it out and submit it by mail. Any questions please call us at 765-482-2940.
What are the deadlines for filing deductions and what happens if I miss them?
With respect to real property, the application must be completed and dated in the calendar year for which the person wishes to obtain the deduction and filed with the county in the Auditor’s office or postmarked on or before January 5th of the immediately succeeding calendar year. For example, if the application is completed and dated on or before December 31, 2017 and filed with the county on or before January 5, 2018, the deduction application deadline would be satisfied for property taxes first due and payable in the next calendar year 2018. Please note Eligibility Requirements for all deductions must be met in order to qualify. With respect to personal property mobile homes or manufacture homes, the application must be completed, dated, and filed with the County Auditor during the twelve (12) months before December 31 of each year for which the individual wishes to obtain the deduction.
What are the most common property tax deductions available?
Homestead, Supplemental Homestead, Geothermal, Solar Energy Systems and Devices, Over 65, Over 65 Circuit Breaker, Blind or Disabled, Totally Disabled Veteran and Veteran at least 62 with Disability of 10% or more. Taxpayers may claim these benefits by filing the appropriate applications with the Auditor’s office. Forms Page. All of these deductions have Eligibility Requirements that can be reviewed by searching Indiana Property Tax Benefits or Department of Local Government Finance DLGF Deduction info or call the Auditor’s office 765-482-2940.
What is a Standard Deduction?
The Standard Deduction is the Homestead deduction and the Supplemental is given automatically when you apply for the Homestead deduction.
I just moved to Boone County and recently purchased a new home, what do I need to do?
Contact the Auditor’s office at 765-482-2940 to see what deductions you may qualify for.
I refinanced my mortgage, what deductions do I need to file?
The only deduction that needs updating when refinancing is the mortgage deduction. You don’t need to bring anything; we only require one titled person to sign. Simply go to the Recorder’s office on the second floor of the Courthouse and get a print-out of your recorded mortgage information and then come to the Auditor’s office across the hall and we can process that very quickly for you. If you have any questions, call our office at 765-482-2940. Homestead deductions stay active for as long as you stay in your home and qualify.
How do I get a copy of a deed?
You will need to come to the Auditor’s office and we will provide you with a name (if necessary) and a transfer date. You will take that transfer date information to the Recorder’s office and they can provide a copy of the deed for a fee of $1.00 per page. All deeds are in the Recorder’s office. We do not have any copies in the Auditor’s office.
I need an Adjoiner List. What is the process?
The Auditor’s office will pull up the parcel in question in our GIS system, and confirm the surrounding parcels that you require for the list. The list will print with owner names and mailing addresses. The charge for that list is $1.00.
I want a map of my property to show property lines, for a specific reason (for example: to show if a large tree is on my property or my neighbor’s.) Can the Auditor’s office help with that?
We do offer large maps of parcels, but these are not exact. If you need specific dimensions, then you will need to have a survey done, as our lines may not be exact. Our maps should not be used to settle any disputes, but only as a general guide of your property lines.
How are property taxes determined and calculated?
Property taxes represent a property owner’s portion of the local government’s budgeted spending for the previous year’s assessment. Increases or decreases depend upon the assessed valuation of the taxpayer’s property, local government fiscal management, and local tax rates, which are based on the budget proposals submitted by local government taxing entities providing services to each community. To calculate an individual’s property tax liability, the county official takes the tax rate and multiplies it by the assessed value of the property after all deductions are applied. This amount is then adjusted by any applicable credits/referenda. A property tax liability cannot exceed the cap set by the circuit breakers, which in the case of homesteads is 1% of the gross assessed value of the property. You can use the bill calculator on the State’s Department of Local Government and Finance website to calculate your tax bill.
Why haven’t I received my tax bill?
Individual property tax bills are calculated by the county auditor and mailed by the county treasurer. Property taxes assessed for a year are due in two equal installments on May 10 and November 10 of the following year. The county treasurer may mail or transmit the tax statement one time each year at least 15 days before the date on which the first or only installment is due. For information about when you will receive your property tax bill or for questions related to your bill, please contact the county treasurer or county auditor at 765-482-2940.