Fulton County, Indiana
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Personal Property
You are here: Home | Departments | Personal Property
Unlike Real Estate assessments, Personal Property is a self-assessment system. The taxpayer is responsible for reporting all tangible personal property that is used in their trade or business, used for the production of income, or held as an investment that should be or is subject to depreciation for federal income tax purposes.
- Anyone who owns, controls or possesses personal property, with a tax situs within the state, must file a return
- The assessment date for Personal Property is March 1st and the filing is due May 15th each year.
- Amended returns are allowed within six months from the date of original return or November 15th. Only timely filed original returns can be amended. IC 6-1,1-3-7.5
Attention Taxpayers
Recent changes in Indiana law now require taxpayers who file a Business Tangible Personal Property Return (103 Long, 103 Short, or 102 Farm) to complete the entire form. All returns should also include a completed Form 104. The following are regularly absent from filed business personal property returns:
- Principal Business Codes (see link to NAICS Business Activity Codes below)
- FEDERAL ID NUMBERS/LAST 4 DIGITS SOCIAL SECURITY NUMBERS
- Taxpayer must sign both forms.
- Incomplete returns may result in fines pursuant to Indiana law IC 6-1.1-37-7(d),
*All Form 102's and 103's need to be coded with whichever code best describes the business that the forms are being submitted for.
| Taxpayer timely file | None |
| Filed between 5/16 and 6/16 | $25 |
| Filed after 6/16 | $25 + 20% |
| Failure to File | $25 + 20% |
| Filed but non compliant | $25 |
| Late and non compliant | $25 + $25 |
| Filed after 6/16 & non compliant | $25 + 20% + $25 |
*Non compliance is filing an incomplete or erroneous return.
Contact Us
Assessor's Office
(More about Assessor's Office)
125 E 9th St
Suite 026
Rochester, IN 46975
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- Phone: (574) 223-2801
- Fax: (574) 224-2801
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- Office Hours:
M - F 8:00 a.m. - 4:00 p.m.
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