Statutes, codes, and regulations
Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCEArticle 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM
Rule 50 IAC 26-20 - Property Tax File Format Requirements for 2011-Pay-2012 Data and Forward
Section 50 IAC 26-20-8 - Real and personal tax data

50 Ind. Admin. Code 26-20-8

Download
PDF
Current through October 23, 2024
Section 50 IAC 26-20-8 - Real and personal tax data

Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5

Affected: IC 6-1.1-11-9; IC 6-1.1-31.5; IC 36-1-8.5; IC 36-2-9-20

Sec. 8.

(a) HEADER RECORD (first record in each file):
(1) The HEADER RECORD must be placed as the first record in each real and personal tax data file including the TAXDATA and ADJMENTS files.
(2) The format of the HEADER RECORD must be consistent with the following data format:

Column Start End Length Type Comments/Format
Filename 1 10 10 A Name of data file (e.g., TAXDATA or ADJMENTS).
County Number 11 12 2 A State designated county ID (e.g., 23). See code list 59.
County Description 13 32 20 A State designated county name (e.g., LAKE). See code list 59.
File Format ID 33 37 5 A Constant value of 2017A. This communicates the version of the structure used to create the data.
County Contact Name 38 77 40 A Full name of the individual at the county who can answer questions specific to this data extract (e.g., Robert Smith).
County Contact Phone 78 95 18 A Complete telephone number of individual at the county who can answer questions specific to this data extract - format required is ###-###-#### ##### (e.g., 219-555-5555 44444).
File Create Date 96 105 10 D Date the file was created - format required is mm/dd/yyyy format (e.g., 10/01/2010).
File Create Time 106 109 4 A Time the file was created - format required is #### in military time (e.g., 1400).
Assessment Year 110 113 4 A The assessment year specific to the data submission - format required is yyyy (e.g., 2009).
Pay Year 114 117 4 A The tax payment year specific to the data submission - format required is yyyy (e.g., 2010).
Software Vendor Company 118 177 60 A Full name of the vendor company preparing the data extract.
Software Package Name and Version 178 237 60 A Complete name of the software package along with the version of the software used to build this data extract (e.g., ABC Assessor System Version 1.5).
Software Vendor Contact Name 238 287 50 A Full name of the individual at the vendor who can answer questions specific to this data extract (e.g., Robert Smith).
Software Vendor Phone Number 288 305 18 A Complete telephone number of the individual at the vendor's company who can answer questions specific to this data extract - format required is ###-###-#### ##### (e.g., 317-555-5555 44444).
Software Vendor Contact Email 306 353 48 A Email of the individual at the vendor's company who can answer questions specific to this data extract (e.g., Help@ABCVendor.com).
Transmission Description 354 453 100 A Description of transmission. Comment field, free text.

(b) REAL AND PERSONAL TAX DATA FILE (one (1) record per property) - Filename = TAXDATA:
(1) The TAXDATA file contains one (1) record for each property requiring a tax bill to be generated by the county. As required by IC 36-2-9-20, the county auditor is required to maintain an electronic data file of the information contained on the tax duplicate for all real and personal property returns for each township in the county as of each assessment date. This data is used to determine how much property tax was actually billed and to provide a county wide snapshot of property tax billing. Details must agree with the abstract information, also provided to the state. The Abstract and the TAXDATA file should be created at the same time from the same data in order to expedite data compliance.
(2) Those fields and calculations prepared for the TS-1 are to be provided based on the instructions specific to the current year's release of the TS-1.
(3) The TAXDATA file must be submitted to the department by the county auditor on or before March 1 following the year of assessment and must be submitted with associated ADJMENTS file.
(4) All records for real and personal property required to be assessed under IC 6-1.1-11-9 must be included in the real and personal tax data files submitted to the department and also must appear in the assessor's real and personal property assessment data submissions. Assessed values must not be supplied for properties that are prohibited from assessment under IC 6-1.1-11-9(b).
(5) Primary Key for the TAXDATA file:
(A) Parcel Number or Property Number. The Parcel Number or Property Number field must be unique within this file. In compliance with 50 IAC 26-8-1 and 50 IAC 26-8-2, no duplicate Parcel Numbers or Property Numbers are allowed.
(6) Foreign Key to the PARCEL, LAND, IMPROVE, DWELLING, BUILDING, BLDDETL, and APPEAL files:
(A) Parcel Number. Each Parcel Number value in the TAXDATA table must match a valid Parcel Number in the PARCEL file.
(7) Foreign Key to the PERSPROP, POOLDATA, and APPEALPP files:
(A) Property Number. Each Property Number value in the TAXDATA table for a personal property return must match a valid Property Number in the PERSPROP and POOLDATA files.
(8) Foreign Key to the OILGAS and OILGASALL files:
(A) Property Number. Each Property Number value in the TAXDATA table for an oil/gas assessment must match a valid Property Number in the OILGAS and OILGASALL files.
(9) Foreign Key to the MOBILE and APPEALMH file:
(A) Property Number. Each Property Number value in the TAXDATA table for a mobile home must match a valid Property Number in the MOBILE file.

Column Start End Length Type Comments/Format
Parcel Number or Property Number 1 25 25 A The Parcel Number and Property Number must be unique within the file. Real properties must match the state 18-digit parcel number in the Real Property PARCEL File. Parcel numbers must adhere to format as defined in 50 IAC 26-8-1. Property record identifiers for personal properties, annually assessed mobile homes, and oil and gas records, must match the property number in the associated PERSPROP, MOBILE, and OILGASALL data files. Property numbering for these immediately aforementioned property types must adhere to format as defined in 50 IAC 26-8-2.
Auditor Tax Identification Number 26 50 25 A Unique number designated by the county auditor for each record in the tax billing system. May be system generated.
Property Type Code 51 51 1 A Property type of record within the tax billing file. See code list 64.
Taxpayer Name 52 131 80 A Full name for taxpayer of record.
Taxpayer Street Address 132 191 60 A Street address for taxpayer of record used for tax billing purposes.
Taxpayer City 192 221 30 A City for taxpayer of record address used for tax billing purposes.
Taxpayer State or Province or Territory 222 251 30 A State/province/territory for taxpayer of record address used for tax billing purposes.
Taxpayer ZIP Code 252 261 10 A U.S. ZIP code or country code of address, for taxpayer of record. Address used for tax billing purposes. Primary format xxxxx-xxxx for U.S.
Taxpayer Country 262 264 3 A Country for taxpayer of record address used for tax billing purposes. See code list 62.
Property Address Street 265 324 60 A Street address of property.
Property Address City 325 354 30 A City of property.
Property Address ZIP Code 355 364 10 A ZIP code of property. Format xxxxx-xxxx.
Local Tax District Number 365 367 3 A Locally-assigned tax district number.
State-Assigned District Number 368 370 3 N The state-assigned tax district number as designated on the county budget order. See code list 60.
State-Assigned Township Number 371 374 4 N The state-assigned township number as designated on the county budget order. See code list 61.
State-Assigned School Corporation Number 375 378 4 N The state-assigned school district number as designated on the county budget order.
Late Personal Property Return Penalty 379 392 14 N Total amount of late personal property return penalty. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50.
Undervalued Personal Property Return Penalty 393 406 14 N Total amount of undervalued personal property return penalty. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50.
Prior Delinquency 407 420 14 N Total amount of prior delinquency associated with any type of property record. Format 12.2 e. g., 00000013000050; Implied: 000000130000.50.
Prior Penalty 421 434 14 N Total amount of prior penalty associated with any type of property record. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50.
Total Net Tax + Penalty Billed 435 448 14 N Format 12.2 e.g., 00000013000050; Implied: 000000130000.50.
AV - Total Land 449 460 12 N Total assessed value of land.
AV - Total Improvements 461 472 12 N Total assessed value of improvements.
AV - Total Land and Improvements 473 484 12 N Total assessed value of both land and improvements.
AV - Land Subject To 1% Circuit Breaker Cap 485 496 12 N Portion of AV - Total Land that is subject to the 1% circuit breaker cap.
AV - Improvements Subject to 1% Circuit Breaker Cap 497 508 12 N Portion of AV - Total Improvements that is subject to the 1% circuit breaker cap.
AV - Non-Homestead Residential Land Subject to 2% Circuit Breaker Cap 509 520 12 N Portion of AV - Total Land that is attributable to non-homestead residential land and is subject to the 2% circuit breaker cap.
AV - Non-Homestead Residential Improvements Subject to 2% Circuit Breaker Cap 521 532 12 N Portion of AV - Total Improvements that is attributable to non-homestead residential improvements and is subject to the 2% circuit breaker cap.
AV - Commercial Apartment Land Subject to 2% Circuit Breaker Cap 533 544 12 N Portion of AV - Total Land that is attributable to apartment land and is subject to the 2% circuit breaker cap.
AV - Commercial Apartment Improvements Subject to 2% Circuit Breaker Cap 545 556 12 N Portion of AV - Total Improvements that is attributable to apartment improvements and is subject to the 2% circuit breaker cap.
AV - Long Term Care Facility Land Subject to 2% Circuit Breaker Cap 557 568 12 N Portion of AV - Total Land that is attributable to Long Term Care Facility land and is subject to the 2% circuit breaker cap.
AV - Long Term Care Facility Improvements Subject to 2% Circuit Breaker Cap 569 580 12 N Portion of AV - Total Improvements that is attributable to Long Term Care Facility improvements and is subject to the 2% circuit breaker cap.
AV - Farmland Subject to 2% Circuit Breaker Cap 581 592 12 N Portion of AV - Total Land that is attributable to farmland and is subject to the 2% circuit breaker cap.
AV - Mobile Home Land Subject to 2% Circuit Breaker Cap 593 604 12 N Portion of AV - Total Land that is attributable to mobile home land and is subject to the 2% circuit breaker cap.
AV - Land Subject to 3% Circuit Breaker Cap 605 616 12 N Portion of AV - Total Land that is subject to the 3% circuit breaker cap.
AV - Improvements Subject to 3% Circuit Breaker Cap 617 628 12 N Portion of AV - Total Improvements that is subject to the 3% circuit breaker cap.
AV - Personal Property Local 629 640 12 N Assessed value of personal property that is locally assessed.
AV - Personal Property State 641 652 12 N Assessed value of personal property that is state assessed.
AV - TIF 653 664 12 N Allocated AV of property in a Tax Increment Financing (TIF) area.
Gross Assessed Value of Property This Year 665 676 12 N Gross assessed value for the current pay year as reported on the TS-1.
Net Assessed Value This Tax Year 677 688 12 N Total net assessed value for the current pay year as reported on the TS-1.
Local Tax Rate This Tax Year 689 694 6 N Local gross tax rate for the current pay as reported on the TS-1. Format 2.4 e.g., 012345; Implied: 01.2345.
Gross Tax Due This Tax Year 695 708 14 N Gross tax due for the current pay year as reported on the TS-1. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50.
Local Tax Relief This Tax Year 709 722 14 N Total local property tax relief for the current pay year as reported on the TS-1. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50.
Property Tax Cap This Tax Year 723 736 14 N Total property tax cap applied for the current pay year as reported on the TS-1. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50.
Total Property Tax Due This Tax Year 737 750 14 N Total net tax due for year for the current pay year as reported on the TS-1. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50.
Total Other Charges This Tax Year 751 764 14 N Total other charges due for year for the current pay year as reported on the TS-1. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50.
Total Current Year Overdue Taxes This Tax Year 765 778 14 N Total current year overdue taxes for the current pay year as reported on the TS-1. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50.
Anonymity from public records request? (Y/N) 779 779 1 A Is there an individual associated with the record who is requesting anonymity from public records pursuant to IC 36-1-8.5 ?

(c) ADJUSTMENTS FILE (0, 1, or many records per parcel or property) - Filename = ADJMENTS:
(1) The ADJMENTS file contains a record for each adjustment made for every tax record contained in the TAXDATA file. Adjustments may be in the form of a credits, deductions, or exemptions. Each record contained in the ADJMENTS file must link back to the TAXDATA file via the Parcel Number/Property Number field. Credit, deduction, or exemption amounts must be within valid ranges.
(2) The ADJMENTS file must be submitted to the department by the county auditor on or before March 1 following the year of assessment and must be submitted with associated TAXDATA file.
(3) Primary Key for the ADJMENTS file: The combination of the following fields must be unique within this file:
(A) Parcel Number or Property Number. Each Parcel Number or Property Number value in the ADJMENTS table must match a valid Parcel Number or Property Number in the TAXDATA file.
(B) Adjustment Instance Number. The Adjustment Instance Number must be unique to a Parcel Number or Property Number within this file. No duplicate Adjustment Instance Numbers are allowed for a given Parcel Number or Property Number.
(4) Foreign Key to the TAXDATA file:
(A) Parcel Number or Property Number. Each Parcel Number or Property Number value in the ADJMENTS table must match a valid Parcel Number or Property Number in the TAXDATA file.
(5) Foreign Key to the PARCEL file:
(A) Parcel Number. Each Parcel Number value in the ADJMENTS table must match a valid Parcel Number in the PARCEL file.
(6) Foreign Key to the PERSPROP file:
(A) Property Number. Each Property Number value in the ADJMENTS table must match a valid Property Number in the PERSPROP file.

Column Start End Length Type Comments/Format
Parcel Number or Property Number 1 25 25 A ID must match TAXDATA Parcel Number or Property Number field. May be a single TAXDATA record to many ADJMENTS records relationship.
Adjustment Instance Number 26 28 3 N Numeric value used to distinguish among multiple adjustment records for the same parcel. Note: the combination of Parcel Number or Property Number and the Adjustment Instance Number identifies a unique record within the county's ADJMENTS file.
Adjustment Type Code 29 29 1 A Single code designating adjustment type. See code list 65.
Adjustment Code 30 31 2 A Adjustment code assigned to record. Numeric value used to distinguish among multiple adjustment records for the same property. Note: the combination of Parcel Number or Property Number, Adjustment Instance Number, and Adjustment Code identifies a unique record within the county's ADJMENTS file. Refer to code list 37.
Total Adjustment Amount 32 45 14 N Total amount of adjustment. Must equal sum of Adjustment Amounts Subject to 1%, 2%, and 3% circuit breaker caps. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50.
Adjustment Amount Subject to 1% Circuit Breaker Cap 46 59 14 N Portion of Total Adjustment Amount that is attributable to AV subject to 1% circuit breaker cap. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50.
Adjustment Amount Subject to 2% Circuit Breaker Cap 60 73 14 N Portion of Total Adjustment Amount that is attributable to AV subject to 2% circuit breaker cap. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50.
Adjustment Amount Subject to 3% Circuit Breaker Cap 74 87 14 N Portion of Total Adjustment Amount that is attributable to AV subject to 3% circuit breaker cap. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50.
Starting Year 88 91 4 A The year the adjustment started applied to abatements.
Number of Years 92 93 2 N The number of years the adjustment is applicable as applied to abatements.

(d) TRAILER RECORD (the last record in each file):
(1) The TRAILER RECORD must be placed as the last record in each real and personal tax data file including the TAXDATA, and ADJMENTS files.
(2) The format of the TRAILER RECORD must be consistent with the data format below.

Column Start End Length Type Comments/Format
Record ID 1 10 10 A Constant value of TRAILER.
Total Record Count 11 30 20 N Total number of records in the file excluding header and trailer records.

50 IAC 26-20-8

Department of Local Government Finance; 50 IAC 26-20-8; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA; filed Jan 30, 2013, 12:36 p.m.: 20130227-IR-050120548FRA
Filed 5/9/2018, 10:00 a.m.: 20180606-IR-050180006FRA
Filed 11/2/2020, 8:59 a.m.: 20201202-IR-050190635FRA