Assessors' Offices

County Assessor: Timothy G Smith
Level 3 Certified Assessor/Appraiser
Phone: (765) 973-9494
E-Mail: tsmith@waynecounty.in.gov

Wayne Township Assessor: Gary D Callahan
Level 3 Certified Assessor/Appraiser
Phone: (765) 973-9227
E-Mail: gcallahan@waynecounty.in.gov

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Notice of Assessment of Land and Improvements (Form 11) Lookup

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

**NEW**Business Personal Property Exemption for 2026

For taxpayers with less than $2,000,000 in accumulative acquisition costs to report within the county, IC 6-1.1-3-7.2 exempts this property from taxation.

To claim this new exemption, please complete the following:

• Check the box located on the top of page one (1) on Forms 103 (Long and Short) or 102.

• Enter the total acquisition cost of the business personal property in the county

• Complete only sections I, II, and IV of the form.

• Accompany each 103 or 102 with a Form 104.

• New business meeting the less than $2,000,000 criteria are required to file a return to establish a record and initiate exemption status.

Other Notable Changes for 2026

1. Business closures or status changes should be reported to the Assessor’s Office. Changes can be reported via the 102 or 103 Forms with notation of change.
2. P-POP Indiana Portal filing capabilities were discontinued effective January 1, 2026. While no new filings will be accepted, previous filings will still be accessible for historical data.
3. New assets acquired between the dates of January 2, 2025 and January 1, 2026 will not be subject to the 30% Minimum Valuation Limitation (with an exception to TIF parcels). Please follow the instructions via Form 103 or 102.
• Business closures or status changes should be reported on a Form 102 or 103 in the space provided.
• 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 our office.
• We do not mail Business Tangible Personal Property Forms. Forms can be downloaded from the Department of Local Government Finances website https://www.in.gov/dlgf/forms/dlgf-forms/#Personal Taxpayers are also welcome to visit the County Assessor/Township Assessor office to obtain the forms required. All forms must be signed and dated.

For more information or assistance, please contact Timothy G Smith, Wayne County Assessor or
Gary D Callahan, Wayne Township Assessor.