Cyclical Reassessment

What is Cyclical Reassessment?

Pursuant to Senate Enrolled Act 19-2012, Indiana is required to perform a statewide reassessment on all real estate property over the course of 4 years. Starting July 1, 2014, assessing officials began assessing 25% of the parcels in their jurisdiction each year over a 4 year time frame. Once all properties have been reassessed, the 4 year cycle starts over. 

Cyclical Reassessment was created to spread out the work and expense of reassessment so that it could be more consistent and predictable over a longer period. Prior to the start of Cyclical Reassessment, the last inspection began in 2012 and was performed over a 20 month period. Before the general reassessment in 2012, there had not been a reassessment done since 2002. Cyclical Reassessment ensures the inspection of all property over a shorter amount of time, resulting in better consistency between visits.