Assessor Seal

Commercial & Industrial Properties

Phone: (260) 449-7501
Fax: (260) 449-4621
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

The State of Indiana requires real property to be assessed at its market value-in-use as of a specific assessment date. Market value-in-use is defined by the state as, "The market value-in-use of a property for its current use, as reflected by the utility received by the owner or by a similar user, from the property." There are three approaches used to determine market value-in-use:

Cost Approach: (Replacement Cost New - Depreciation) + Land Value = Cost Value

Sales Comparison Approach: Estimates total value of property by directly comparing it to similar
properties that have sold in the market.

Income Approach: Income / Cap Rate = Income Value
Per IC 6-1.1-4-39, ".........If a taxpayer wishes to have the income capitalization method or the gross rent multiplier method used in the initial formulation of the assessment of the taxpayer's property, the taxpayer must submit the necessary information to the assessor not later than the January 1 assessment date....."

Questions? Click here for FAQ

Have you purchased or sold a commercial property recently? Please fill out this Sales Questionnaire.

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Commercial & Industrial Surveys

Own or represent an income-producing property? Please fill out this General Survey.  We also request the last three year's of income and expense information.


Lisbeth A. Borgmann

Lisbeth A. Borgmann
Clerk of Courts

Contact Info

Allen County Courthouse
715 S. Calhoun Street
Rm. 200A
Fort Wayne, IN 46802


Ph. (260) 449-7245

Fax (260) 449-7658

Hours of Operation
M-F 8:00 am - 4:30 pm

2018 Court Holiday Calendar

Clerk of Courts
Lisbeth A. Borgmann

Chief Deputy
Christopher M. Nancarrow

Director of System Operations
Mary Giant

Administrative Assistant
Michele Koop