50 Ind. Admin. Code 26-20-5

Current through December 12, 2024

Section 50 IAC 26-20-5 - Personal property data

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

Affected: IC 6-1.1-4-25; IC 6-1.1-31.5; IC 36-1-8.5

Sec. 5.

(a) HEADER RECORD (appears once per file):

(1) The HEADER RECORD must be placed as the first record in each personal property assessment file including the PERSPROP, POOLDATA, and APPEALPP 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., PERSPROP or POOLDATA).
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., 219-5555555 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) PERSONAL PROPERTY FILE - (appears once per personal property return) - Filename = PERSPROP:

(1) The PERSPROP file contains a record for each personal property return. As required by IC 6-1.1-4-25, the county assessor is required to maintain an electronic data file of the information contained on the personal property returns for each township in the county.

(2) The PERSPROP file must be submitted to the department by the county assessor before September 1 of the year of assessment and must be submitted with associated POOLDATA and APPEALPP files.

(3) Primary Key for the PERSPROP file:

(A) Property Number. The Property Number field must be unique within this file. In compliance with 50 IAC 26-8-2, no duplicate Property Numbers are allowed.

(4) Foreign Key to the TAXDATA file:

(A) Property Number. Each Property Number value must match a valid Property Number in the TAXDATA file.

Column	Start	End	Length	Type	Comments/Format
Property Number	1	25	25	A	Personal properties must be unique within the county, must adhere to format as defined in 50 IAC 26-8-2, and match the associated TAXDATA Data File(s). Social Security numbers or federal ID numbers may not be used as a Property Number.
Federal Tax Number	26	37	12	A	Counties should enter the federal ID number. No Social Security number should be used.
State-Assigned Township Number	38	41	4	N	The state-assigned township number as designated on the county budget order. See code list 61.
State-Assigned District Number	42	44	3	N	The state-assigned tax district number as designated on the county budget order. See code list 60.
Taxpayer Type Code	45	45	1	A	Determination of taxpayer type - either business or individual. Refer to code list 38.
Property Street Address	46	105	60	A	Complete street address of property. If no address has been assigned to a vacant lot, identify the full possible address range of the vacant lot.
Property Address City	106	135	30	A	City of property.
Property Address ZIP Code	136	145	10	A	ZIP code of property. Format xxxxx-xxxx.
Taxpayer Name	146	225	80	A	Full name for taxpayer of record.
Taxpayer Company	226	305	80	A	Full name for taxpayer company or business.
Taxpayer Street Address	306	365	60	A	Street address for taxpayer of record used for tax billing purposes.
Taxpayer City	366	395	30	A	City for taxpayer of record address used for tax billing purposes.
Taxpayer State or Province or Territory	396	425	30	A	State/province/territory for taxpayer of record address used for tax billing purposes.
Taxpayer ZIP Code	426	437	12	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	438	440	3	A	Country for taxpayer of record address used for tax billing purposes. See code list 62.
Form Type	441	444	4	A	Form number: 102, 103L (long form), 103S (short form).
Return Type Code	445	445	1	A	Indication of whether this return is the original return, forced return, or an amended return. See code list 63.
AV - Farm Implements and Equipment	446	457	12	N	Assessed value of farm implements and equipment.
AV - Business Depreciable Personal Property	458	469	12	N	Assessed value of business depreciable personal property.
Principal Business Activity Code	470	475	6	A	North American Industry Classification System (NAICS) codes. The six digit NAICS code must be from the code list identified on the form or from the latest code list available for the year identified on the form.
Taxpayer Economic Revitalization Amount	476	487	12	N	Amount of economic revitalization deduction as provided on form 103 ERA, as reported by the taxpayer on form 103 Long Form.
Anonymity from public records request? (Y/N)	488	488	1	A	Is there an individual associated with the record who is requesting anonymity from public records pursuant to IC 36-1-8.5?
Formatted Property Number	489	513	25	A	Same as Property Number but includes dashes and dots (when applicable).
Alternate PIN	514	538	25	A	Local Personal Property Number or Tax ID, including dashes and dots (when applicable).
Government Owned Property? (Y/N)	539	539	1	A	Is personal property government owned property?
Date of Filing	540	549	10	D	Date the personal property return was filed in the county assessor's office. Format mm/dd/yyyy.
Taxpayer Email Address	550	621	72	A	Email Address.
Email Tax Statement? (Y/N)	622	622	1	A	Has the taxpayer indicated they would like to receive tax bills by email (Y/N)? If this field is "Y", the field "Taxpayer Email Address" must not be null.
Reason for Change Code	623	624	2	A	See code list 5.
Status Code	625	625	1	A	"C" = Changed. "N" = New. "R" = Retired.
CTP Deduction Amount	626	637	12	N	Amount of certified technology park deduction as provided on form 103-CTP.
Mailing Owner Name 1	638	717	80	A	Full name of Mailing Owner Name 1
Mailing Owner Name 2	718	797	80	A	Full name of Mailing Owner Name 2
Mailing Address Line 1	798	857	60	A	Mailing Address Line 1
Mailing Address Line 2	858	917	60	A	Mailing Address Line 2
Mailing Address City	918	947	30	A	Mailing Address City
Mailing Address State	948	977	30	A	Mailing Address State
Mailing Address ZIP Code	978	989	12	A	Primary format xxxxx-xxxx for U.S.
Mailing Address Country	990	992	3	A	See code list 62.
Late Fixed? (Y/N)	993	993	1	A	Is filing up to 30 days late?
Late Calc? (Y/N)	994	994	1	A	Is filing beyond 30 days late?
Late Amount Subject to Penalty	995	1006	12	N	If Late Calc = Y, the amount equals the AV of the personal property filing. If Late Calc = N, the amount equals the difference between Assessor AV and Taxpayer AV.
Bank owned? (Y/N)	1007	1007	1	A
BPPE Qualified? (Y/N)	1008	1008	1	A
BPPE Late Filing Fee? (Y/N)	1009	1009	1	A
BPPE Ordinance Filing Fee? (Y/N)	1010	1010	1	A
Personal Property Taxpayer Unique ID Number	1011	1035	25	A	Unique identifier assigned to personal property filer in the personal property assessment system as a means to uniquely identify in the event the filer has multiple filings within the county. Identifier must be unique within the county, Social Security numbers or federal ID numbers may not be used as unique identifier.

(c) POOL DATA FILE - (appears 0, 1, or many times per personal property instance) - Filename = POOLDATA:

(1) The POOLDATA file contains a single record for each line of the schedule containing the pool data values for which data has been entered, as reported on the personal property return corresponding to the PERSPROP file.

(2) The POOLDATA file must be submitted to the department by the county assessor before September 1 of the year of assessment and must be submitted with associated PERSPROP and APPEALPP files.

(3) POOLDATA records containing null or 0 values for all amounts should not be provided in data submissions to the department.

(4) POOLDATA record content is CONFIDENTIAL and must be administered by the county as CONFIDENTIAL records, with appropriate security.

(5) Primary Key for the POOLDATA file: The combination of the following fields must be unique within the POOLDATA file:

(A) Property Number. Each Property Number value in the POOLDATA table must match a valid Property Number in the PERSPROP file.

(B) Pool Data Instance Number. The Pool Data Instance Number must be unique to a Property Number within this file. No duplicate Pool Data Instance Numbers are allowed for a given Property Number.

(6) Foreign Key to the PERSPROP file:

(A) Property Number. Each Property Number value in the POOLDATA table must match a valid Property Number in the PERSPROP file.

Column	Start	End	Length	Type	Comments/Format
Property Number	1	25	25	A	Personal properties must be unique within the county, must adhere to format as defined in 50 IAC 26-8-2, and match a Property Number in the PERSPROP Data File. Social Security numbers and federal ID numbers may not be used as a Property Number.
Pool Data Instance Number	26	28	3	N	Numeric value used to distinguish among multiple pool records for the personal property return. Note: the combination of Property Number and Pool Data Instance Number identifies a unique record within this file.
Pool Number	29	29	1	N	Number of the pool table section in Schedule A.
Acquisition Start Date	30	39	10	D	Acquisition start date for property. Format mm/dd/yyyy.
Acquisition End Date	40	49	10	D	Acquisition end date for property. Format mm/dd/yyyy.
Total Cost (or Base Year Value)	50	61	12	N	Total cost of property or base year value of property.
Adjusted Cost	62	73	12	N	Column C Adjusted Cost for the Personal Property Return Forms 102 and 103 Long. No value will be present for Personal Property Return Form 103 Short.
True Tax Value	74	85	12	N	Column D True Tax Value for the Personal Property Return Forms 102 and 103 Long. Found in Column B True Tax Value for Personal Property Return Form 103 Short.

(d) PERSONAL PROPERTY APPEALS TRACKING FILE (0, 1, or many records per personal property instance) - Filename = APPEALPP:

(1) The APPEALPP file contains one (1) record for each personal property appeal. Each record must have a corresponding record in the PERSPROP file, and the data contained in each APPEALPP record contains data specific to the corresponding PERSPROP record.

(2) The APPEALPP file must be submitted to the department by the county assessor before September 1 of the year of assessment and must be submitted with associated PERSPROP and POOLDATA files.

(3) Primary Key for the APPEALPP file: The combination of the following fields must be unique within the APPEALPP file:

(A) Property Number. Each Property Number value in the APPEALPP table must match a valid Property Number in the PERSPROP file.

(B) Appeal for Personal Property Instance Number. The Appeal for Personal Property Instance Number must be unique to a Property Number within this file. No duplicate Appeal for Personal Property Instance Numbers are allowed for a given Property Number.

(4) Foreign Key to the PERSPROP file:

(A) Property Number. Each Property Number value in the APPEALPP table must match a valid Property Number in the PERSPROP file.

Column	Start	End	Length	Type	Comments/Format
Property Number	1	25	25	A	Personal properties, including oil, gas, rail, and utility, must be unique within the county, must adhere to format as defined in 50 IAC 26-8-2, and match a Property Number in the PERSPROP Data File(s). Social Security numbers or federal ID numbers may not be used as a Property Number.
Appeal for Personal Property Instance Number	26	28	3	N	Numeric value used to distinguish among multiple records for the personal property appeals. Note: the combination of Property Number, Personal Property Instance Number, and Appeal for Personal Property Instance Number identifies a unique record within this file.
Reason for Change (Appeal Form Number)	29	31	3	A	Identify the form number used to submit an appeal.
Grounds for Appeal Code	32	32	1	N	Identify grounds for the appeal. Refer to code list 45.
Original Value	33	44	12	N	The original value of the property.
Revised Value	45	56	12	N	The revised value of the property.
Date of Revision	57	66	10	D	Date the revised value was applicable. Format mm/dd/yyyy.
Petitioner's Name	67	146	80	A	Complete name of appeal petitioner.
Petitioner's Address or P.O. Box	147	206	60	A	Full street address or P.O. box of petitioner.
Petitioner's Address City	207	236	30	A	City of petitioner.
Petitioner's Address State or Province or Territory	237	266	30	A	State/province/territory for petitioner.
Petitioner's ZIP Code	267	276	10	A	U.S. ZIP code or country code of petitioner address. Primary format xxxxx-xxxx for U.S.
Petitioner's Country	277	279	3	A	Country for petitioner. See code list 62.
Date Appeal was Filed	280	289	10	D	Date the appeal was filed. Format mm/dd/yyyy.
Date the Board of Review Mailed the Determination to the Taxpayer	290	299	10	D	Date the PTABOA board mailed the final determination to the taxpayer. Format mm/dd/yyyy.
Adjustment to Assessment File (Y/N)	300	300	1	A	Identify if an adjustment was made to the associated PERSPROP file(s) submitted to the department at the same time.
Appeal Done Before Bill (Y/N)	301	301	1	A	Identify if the appeal was processed before the bill was sent to the taxpayer.

(e) TRAILER RECORD (appears once per file):

(1) The TRAILER RECORD must be placed as the last record in each personal property assessment file including the PERSPROP, POOLDATA, and APPEALPP files.

(2) The format of the TRAILER RECORD must be consistent with the following data format:

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 26-20-5

Department of Local Government Finance; 50 IAC 26-20-5; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA

Filed 5/9/2018, 10:00 a.m.: 20180606-IR-050180006FRA

Filed 11/2/2020, 8:59 a.m.: 20201202-IR-050190635FRA

Readopted filed 10/4/2024, 4:04 p.m.: 20241030-IR-050230833RFA