Click the forms below to download the PDF version. Requires Adobe Acrobat.

· FORM 104: Business Tangible Personal Property Return (Public)

· FORM 102: Farmer's Tangible Personal Property Assessment Return

· FORM 103S: Short Form Business Tangible Personal Property Return (Confidential)

· FORM 103L: Long Form Business Tangible Personal Property Return (Confidential)

· FORM 103SR: Consolidated Return - Business Tangible Personal Property Return (Confidential)

· FORM 104SR: Consolidated Return - Business Tangible Personal Property Return (Public)

· FORM 133: Petition for Correction of Error

For all other forms please visit the state web site at www.in.gov/dlgf and follow the link to DLGF Forms.

Click the forms below to download the PDF version. Requires Adobe Acrobat.

· FORM 130: Petition to the Property Tax Assessment Board of Appeals

· FORM 130-Short: Taxpayer’s Notice to Initiate an Appeal

· FORM 131: Petition to the Indiana Board of Tax Review

· FORM 133: Petition for Correction of Error

· FORM 135 : Affidavit of Destroyed or Removed Property

· Power of Attorney Form

· Sales Disclosure Form

 * Visit www.salesdisclosuresonline.com to access previously filed forms. Click on the SEARCH option on the left hand side.

 -To search for only Wells County data scroll down and click the plus (+) sign next to PROPERTY DETAILS. You will then be able to choose Wells County along with other details you may want to include for your search.

For all other forms please visit the state web site at www.in.gov/dlgf and follow the link to DLGF Forms.

Click the forms below to download the PDF version. Requires Adobe Acrobat.

· Consents to Transfer

For all other forms please visit the state web site at www.in.gov/dor  and follow the link to Forms.

Time for Filing Inheritance Tax Returns
For decedents dying after July 1, 2001, an inheritance tax return is required to be filed within nine months of the date of death, rather than one year as was previously required. The Probate Court still has authority to extend the time for filing and to waive the penalty for late filing.

Time for Payment of Inheritance Tax
For decedents dying on or after July 1, 2002, payment of inheritance tax must be made within nine months of the date of death to obtain the five percent discount. Payments made more than one year after the date of death are subject to interest from the date of death until the date of payment at ten percent per annum for decedents dying on or after July 1, 2001. The Probate Court still has authority to reduce the amount of interest from ten to six percent.

Time for Payment of Indiana Estate Tax and Indiana Generation Skipping Transfer Tax
Payment of Indiana Estate Tax and Indiana Generation Skipping Transfer Tax is one year after date of death for decedents dying on or after July 1, 2001. For decedents dying earlier, the due date is 18 months after the date of death.

Affidavit of No Inheritance Tax Due
An affidavit of No Inheritance Tax Due may be used to state that, after the exemptions, no inheritance tax is due. Pursuant to 2001 legislation, the Department and the County Assessor may rely on this affidavit in determining whether a transfer of funds will jeopardize collection of inheritance tax and if the County Assessor should allow the transfer of funds.

Family Allowance
The family allowance provided by the I.C. 29-1-4-1 is now $25,000.

Inventory of Sale Deposit Boxes
Lockboxes no longer have to be inventoried at decedent's death.

Exemptions and Rates
Class A Beneficiaries Exemptions:
Adult Child: $100,000
Minor Child: $100,000
Parent: $100,000
Other lineal ancestor or descendent: $100,000

Tax Rates
$0 - $25,000:
1% of net taxable value
$25,000 - $49,999:
$250 plus 2% of net over $25,000