PAGE 7 PUTNAM COUNTY INDIANA PAGE 4 PUTNAM COUNTY INDIANA FORM 113/PP If you were not the person responsible for filing in the previous years, you must provide a formal request on a company WHY DID I RECEIVE A FORM 113/PP? letterhead with an authorized signature. The following are some possible reasons you may have received a If you request the form in person and provide the proper Form 113/PP: identification and/or documentation, we will make a copy for you. If you request via email, telephone, or mail and provide Form 104 and/or Form 103 or Form 102 are missing the proper documentation, we will send you a copy of the return requested by email or mail, using the information listed One or both (104 & 103 or 102) are not signed by the on the original return. We will not fax any copies of previous taxpayer or authorized person returns. Do I have to file a Form 106? Missing NAICS and/or EIN Taxpayers are NOT required to explain the changes made on the pooling schedule from the prior year to the current year on a Form 106. It is not required in the statutes or in our Indiana A change in the assessed value greater than 5% Codes and Assessors do not have the authority to create this policy in their jurisdiction. The Assessor may request information from a taxpayer during the review of the current A mathematical error by the taxpayer, which resulted in a year’s return on a case-by-case basis. different assessed amount than reported WHAT CAN I DO IF I RECEIVE A FORM 113/PP? Business Personal Property is a self-reporting assessment. You have thirty (30) days from the date on the Form 113/PP to file a return if one was not filed for the year Assessors do not have the authority to file a return for the taxpayer; however, the Assessor can assist the taxpayer with any questions You can appeal the assessment. You have forty-five (45) days they may have. from the date on the Form113/PP to appeal the change in the assessed value The taxpayer MUST sign the finished forms, or they will be returned and a late fee may occur. You can do nothing. After the 30/45 days have passed, the assessment will stand with all penalties (if applicable)
PAGE 7 PUTNAM COUNTY INDIANA FORM 113/PP WHY DID I RECEIVE A FORM 113/PP? The following are some possible reasons you may have received a Form 113/PP: Form 104 and/or Form 103 or Form 102 are missing One or both (104 & 103 or 102) are not signed by the taxpayer or authorized person Missing NAICS and/or EIN A change in the assessed value greater than 5% A mathematical error by the taxpayer, which resulted in a different assessed amount than reported WHAT CAN I DO IF I RECEIVE A FORM 113/PP? You have thirty (30) days from the date on the Form 113/PP to file a return if one was not filed for the year You can appeal the assessment. You have forty-five (45) days from the date on the Form113/PP to appeal the change in the assessed value You can do nothing. After the 30/45 days have passed, the assessment will stand with all penalties (if applicable) PAGE 4 PUTNAM COUNTY INDIANA If you were not the person responsible for filing in the previous years, you must provide a formal request on a company letterhead with an authorized signature. If you request the form in person and provide the proper identification and/or documentation, we will make a copy for you. If you request via email, telephone, or mail and provide the proper documentation, we will send you a copy of the return requested by email or mail, using the information listed on the original return. We will not fax any copies of previous returns. Do I have to file a Form 106? Taxpayers are NOT required to explain the changes made on the pooling schedule from the prior year to the current year on a Form 106. It is not required in the statutes or in our Indiana Codes and Assessors do not have the authority to create this policy in their jurisdiction. The Assessor may request information from a taxpayer during the review of the current year’s return on a case-by-case basis. Business Personal Property is a self-reporting assessment. Assessors do not have the authority to file a return for the taxpayer; however, the Assessor can assist the taxpayer with any questions they may have. The taxpayer MUST sign the finished forms, or they will be returned and a late fee may occur.
Business-Personal-Property-Tax-Payer-Guide.docx