Assessor's Office

Jodie L Brown, County Assessor
101 S Main Street 3rd Floor
New Castle, IN 47362
(765) 529-2104
Fax: (765) 521-7083
Office hours: 8:00 a.m. - 4:00 p.m. Monday - Friday
Email:jbrown@henryco.net
 

The Primary Functions of the County Assessor's Office:

  • Assessment of Real Property for the 13 Townships
  • Real Estate and Personal Property Appeals
  • Calculate Inheritance Tax

County Assessor:

The County Assessor identifies, lists and calculates the assessed value of all Real and Personal property in those areas of the county that are not maintained by the individual Township Assessors or Township Trustee Assessors. In general, the County Assessor performs the following duties:

  • Advises and instructs the County's Township Assessors
  • Oversees the General Reassessment process
  • Serves as Member/Secretary of the County Property Tax Assessment Board of Appeals
  • Insures countywide uniform Property Assessment Equalization
  • Acts as the Inheritance Tax Appraiser and represents the Inheritance Tax Division
  • Discovers and identifies omitted property
  • Calculates the assessed value of all real property in each taxing district
  • Verifies and reviews the self reported values of all personal property in each taxing district
  • Calculates the total assessed value of each taxing district
  • Certifies current Assessments to the County Auditor's Office
  • Utilizes recent sales of land (Sales Disclosures) to establish base market rates and values in each neighborhood, adjusts base values for location, nearness to amenities and other influence factors
  • Is responsible for the selection of Assessment Software and Computer Systems

Township Assessors:

The Township Assessor identifies, lists and calculates the assessed value of all Real and Personal property in their respective Township. The Township Assessor is further responsible for the following:

  • Records property characteristics and determines real property assessments
  • Determines mobile home assessments and certifies same to the County Auditor
  • Verify the accuracy of each personal property return filed by the taxpayer
  • Establishes boundaries for neighborhoods within their Township
  • Utilizes recent sales of land (Sales Disclosures) to establish base market rates and values in each neighborhood within their Township, adjusts base values for location, nearness to amenities and other influence factors within their Township
  • Administers the Dog Tax and Dog Fund

Regarding Personal Property, It is the Township Assessor's duty to examine and verify all personal property returns. This consists of a review of the current year compared with the prior year assessment. In addition, the Township Assessor has the authority under statutory provisions to examine the accounting books and records of the Taxpayer. If after such review, the Township Assessor deems the assessment should be changed, they must notify the Taxpayer, by mail, of the new assessment and reasons in writing, supporting the determination by the Township Assessor.