Personal Property
Annual Due Date
Business & Farmers Personal Property Assessment is Due Every Year by May 15th
File by Mail
201 N. Jefferson St.
Room 102
Huntington, IN 46750
File by Email
jill.zorger@huntington.in.us or zena.fishbaugh@huntington.in.us
Self-Assessment
Personal Property is a self-assessment. The taxpayer is responsible for reporting all tangible personal property that is used in their trade or business, used for the production of income, or held as an investment that should be or is subject to depreciation for federal income tax purposes — no matter how large or small your business is. Inventory is no longer taxed, and anything that has a plate on it from the BMV (vehicles) is not taxable.
Taxpayer Responsibility
It is the taxpayer's responsibility to obtain and file the correct forms. Forms may be requested by email from zena.fishbaugh@huntington.in.us, or blank forms are available on the DLGF website. Please note, it is also the taxpayer's responsibility to inform the Assessor's Office if their business closes. Failure to notify the Assessor may result in penalties each year until notification is received.
Forms must be filed with the County Assessor by May 15th. Late forms will receive a $25 late fee. (Assessors do not have the authority to waive penalties for late forms.)
Legislative Changes for 2026
SEA 1 and HEA 1427 made the following changes:
- Changed the threshold for the Business Personal Property Exemption for $80,000 to $2,000,000 for 2026
- Discontinued the Personal Property Online Portal (PPOP-IN) beginning in 2026.
- Changed the 30% floor for new equipment placed in service after January 1, 2025.
For more information, view DLGF Memo - 2025 Legislation Affecting Assessment Matters.
Also Noteworthy ...
- Churches and religious societies no longer need to file personal property forms if they have filed previously. The property tax exemption may still be claimed.
As always, someone from the Assessor's Office will be available to assist taxpayers with the filing of their personal property forms.
Forms
- Form 102 (Farmers Tangible Personal Property Assessment Return)
- FORM 103 SHORT (BUSINESS TANGIBLE PERSONAL PROPERTY RETURN)
- FORM 104 - BUSINESS TANGIBLE PERSONAL PROPERTY RETURN
- FORM 103 LONG (BUSINESS TANGIBLE PERSONAL PROPERTY ASSESSEMENT RETURN) - USED FOR MANUFACTURER/PROCESSOR; PROPERTY ASSESSMENT IS 150,000 OR MORE
- Appeal Form (Form 130)
Contact Us
County Assessor
- Phone: (260) 358-4800
- Fax:
(260) 355-2315 - Staff Directory
- Hours: 8 a.m. to 4:30 p.m.
Monday through Friday