Full Text
ALLEN COUNTY PERSONAL PROPERTY FILING INFORMATION Due Date: May 15, 2026, postmark accepted. (Penalties apply after this date). Early filings are greatly appreciated. No extensions will be granted. Amended Returns: Timely filed returns may be amended without penalty within 6 months or after 6 months but less than 12 months with a 10% reduction of the amount of the credit or refund per IC 6-1.1-3-7.5. Form 103: Include your Federal ID number or the last 4 digits of your Social Security number. The DLGF requires that all questions on the forms be answered to avoid a non-compliance penalty of $25.00. We observe strict confidentiality rules. If you were subject to an Audit and there was a discovery, please make those adjustments. Under $2,000,000 Exemption: Per IC 6-1.1-3-7.2, if the cost of all your business personal property is less than $2,000,000, your business or organization is entitled to a business personal property exemption. You can claim this exemption by completing all the required forms; you will mark the checkbox at the top of Form 103- Long, Form 103-Short, or Form 102 indicating the cost of your assets is less than $2,000,000 and state your acquisition costs. If you filed a return and claimed this exemption in a previous assessment year and you continue to qualify for this exemption, no return is required. An Under $2,000,000 E-Form can be filed electronically on our website. Activity Codes: You must fill in your NAICS business activity code (2022 version). This number can be obtained from your Federal Income Tax form or our website www.allencountyassessor.org Leased Assets: Use 103-O for equipment you OWN and lease to others, use 103-N for equipment you do NOT OWN, but lease. Many townships have multiple taxing jurisdictions. Reporting assets in the correct taxing jurisdiction is essential. Those who report multiple filings for the same assets will be assessed as submitted unless an amended return is filed on the timely filed return. Tax Abatements: Businesses reporting a tax abatement (Form 103: ERA/Property Tax Investment Credit) must file the corresponding forms with the personal property form. Business Closed: If your business closed prior to 1/1/2026, you must notify our office in writing via email or mail. You can also fill out the Business Closed E-Form on our website. PPOP-IN: Beginning in 2026, you can no longer file business personal property returns through PPOP-IN. Previous submissions will be available for reference for up to one year. All forms are available on our website www.allencountyassessor.org. Submit completed forms to the proper office at the addresses listed below or email. Allen County Assessor, Personal Property Team Wayne Township Assessor 1 E. Main St., Ste. 415 1 E. Main St., Ste. 405 Fort Wayne, IN 46802 Fort Wayne, IN 46802 Phone: (260) 449-7325 Fax: (260) 449-4693 Phone: (260) 449-7173 Fax: (260) 449-7717 [EMAIL REDACTED] [EMAIL REDACTED]