Personal Property Department
Phone: 260-449-7325
Fax: 260-449-4693
Wayne Township Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
All other Townships Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Unlike Real Estate assessments, Personal Property is a self-assessment system. 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.
Filing Requirements and Procedures for Personal Property Assessment 50 IAC 4.2
Per IC 6-1.1-2-1.5, the assessment date for Personal Property is January 1st beginning in 2016 and the filing is due May 15th each year. Amended returns are allowed within twelve months from the date of original return. Only timely filed original returns can be amended per IC 6-1.1-3-7.5.
Regarding Personal Property Returns: Governor Holcomb has extended the deadline for filing personal property tax returns for the 2020-Pay-2021 tax cycle until June 15, 2020. Any returns filed after June 15, 2020 will still be considered late and subject to penalties.
April 23, 2020 Executive Order - Personal Property Deadline Extension
Business Closed/Change of Address Form - Did your business close before January 1, 2020? Click here to fill out the change of mailing address form. Select “Closed Business” in the Reason for Change drop down box.
DLGF Taxing District - Are you trying to locate your DLGF taxing district number? Click here to use the Look Up Tool.
Mailing FAQ - Did you have a question about a postcard or Form 102 you received in the mail? Click here for a list of frequently asked questions.
Under $40,000 Exemption
Do you own a business that holds and/or operates equipment with a total acquisition cost under $40,000? You may qualify for an exemption on your tangible business personal property equipment. An Under $40,000 Exemption Form MUST be filed with our office annually.
Allen County does not require a 104 form be submitted when filing the Under $40,0000 Exemption E-Form online.
Forms & Instructions
Click here for all other Personal Property Forms
ATTENTION TAXPAYERS
Recent changes in Indiana law now require taxpayers who file a Business Tangible Personal Property Return (103 Long, 103 Short, or 102 Farm) to complete the entire form.
The following are regularly absent from filed business personal property returns:
- Principal Business Codes (see NAICS Business Activity Codes below)
- Federal ID Numbers/Social Security Numbers
- Taxpayer Signatures
- Incomplete returns may result in fines pursuant to Indiana law IC 6-1.1- 37-7(d).
*All Form 102's and 103's need to be coded with whichever code best describes the business that the forms are being submitted for.
Located on page one of the Business Tangible Personal Property Return (Forms 102 & 103), this is the same six-digit principal business activity code that appears in Schedule K, Line 2(a) of a corporation's federal income tax return.
