Reassessment Resources Archive
Indiana County completed a comprehensive reassessment of more than 48,000 parcels of real property beginning in 2012. During the process, the County of Indiana website maintained this collection of guidelines to help property owners to understand and participate in the process.
The need for Indiana County to reassess
In 2012, the Indiana County Commissioners decided that a county-wide reassessment was needed because property values, used to create the tax base, became inconsistent, unfair, and too old to reflect current trends and changes in the value of real estate. It is the legal responsibility of the Indiana County Board of Assessment to establish the Fair Market Value of all county real property.
This is done to establish a base-year market value for real estate tax purposes. To achieve a fair and equitable tax base, two primary objectives must be accomplished: A. Market values in the year of a reassessment must be 100 percent of true market value, and B. Properties of similar type, characteristics, and neighborhood must have uniform values. When this is achieved, each property owner will be paying his or her fair share of the tax burden.
The basic steps to a countywide reassessment follow:
- Properties will be visited to obtain accurate descriptions of property characteristics, and collected data will be computerized and quality checked.
- Real estate market studies will be conducted to develop formulas for estimating the Fair Market Value for each property, as of January 1, 2015.
- Final estimates of value will be determined after consideration of all appropriate approaches to value.
- Property owners will receive notice of their new assessed values. The notice will also project Clean and Green values for properties 10 or more acres in size.
- Informal reviews can be scheduled to give property owners a chance to ask questions, verify information, and present facts about the property that might affect the value.
- If owners dispute the new value, they may appeal to the Board of Assessment Appeals and present their own evidence of Fair Market Value.
- The owner may appeal the decision of the Board of Assessment Appeals to the Court of Common Pleas.
These links provided technical information, instructions, documents, forms and websites related to reassessment: