The Assessor’s Office is responsible for estimating the value of your property, expressed as its taxable or assessed value. Assessments are based on guidelines and regulations enacted by state legislators and adopted by the Indiana Department of Local Government Finance. This is accomplished by discovering, listing and calculating. The county assessor then certifies assessed values of real and personal property to the county auditor for taxes. We serve as the secretary of the County Property Tax Assessment Board of Appeals within the county. The County Assessor works closely with the Department of Local Government Finance, which adopts the rules for assessing of property in Indiana. We also answer taxpayer’s questions and assist appraisers, realtors, insurance agencies and lending brokers with property information daily. We are responsible for all exemption and sales disclosure filings. Wayne County is divided into fifteen townships and 34 taxing districts with real estate parcels and personal property parcels. Wayne Township has an elected assessor who works with the County Assessor to maintain fair and accurate property information.
The annual date of assessment is January 1st of each given year. On this date, the total value of each person’s real and personal property is assessed for tax levy purposes for the current year.
Real property (land and structures) is assessed annually and whenever a change is made.
IMPORTANT LAW CHANGES AND REMINDERS
Businesses filing a total acquisition cost under $80,000 per county are now Exempt from taxation,
SEA 1C 6-1.1-3-7-2. Businesses with less than $80,000 must file a 103 Personal Property From.
(a 102 Personal Property Form for farms) A $25 penalty will be added to next year’s tax bill as a
failure to file by May 15th.
Businesses with $80,000 or more acquisition cost of equipment, will file a 103 Personal Property
Form. (a 102 personal property form for farms)
January 1st is the filling date for Business Personal Property forms. Returns are due or must be
postmarked by May 15th of each given year. Failure to file all forms on or before the due date will
result in penalties being applied to next year’s tax bill per IAC 4.2-2-10 and cannot be waived by
We do not mail Business Tangible Personal Property Forms. Forms can be downloaded from the
Department of Local Government Finances website www.in.gov/dlgf/ or you are welcome to visit the County Assessor/Township Assessor office, if you need additional assistance completing the
forms. All forms must be signed and dated or will be returned.
- Please inform our office if you are no longer in business, have moved or filed under a different name and we will make the appropriate changes.
THIS IS NOT A BILL (RETAIN FOR YOUR RECORDS)
The purpose of this NOTICE: To inform you of the assessed value of your property on January 1st, 2022.
Tax bills for this assessment will be mailed in the spring of 2023. PLEASE DO NOT make inquiries about tax amounts at the Assessor's Office. Tax amounts will not be known until the spring of 2023.
PLEASE NOTE: The State of Indiana has implemented updated cost schedules/tables for 2022 pay 2023. Due to these updates, most assessments have seen increases of 6-10% on average.
The base rate for agricultural land has been changed to $1500/ acre. This rate is set by the State of Indiana .
PLEASE NOTE: Property values are annually assessed by reviews of either the trends in sales or reassessment, and in some cases both. Sales trending for 2022 pay 2023 was based upon sales from 2021. The past several years has seen increases in property sale values with 2021 being no different. Upward adjustments have become necessary to rectify statistical requirements mandated by the State of Indiana .
PLEASE NOTE: Your assessment should represent the MARKET VALUE of your property.
The FINAL DAY to APPEAL the value on this notice is June 15, 2022. THIS WILL BE THE ONLY OPPORTUNITY TO APPEAL THIS ASSESSED VALUE.
- FOR PROPERTY REVIEW(S) AND/OR ELECTRONIC APPEALS, PLEASE VISIT: https://beacon.schneidercorp.com/?site-WayneCountylN.
For more information or assistance, please contact Timothy G Smith, Wayne County Assessor or
Gary D Callahan, Wayne Township Assessor.