Anyone can show how unplanned situations can occur after 2020. Occasionally, taxpayers or their authorized agents are unable to complete their personal property returns by the due date. Should an individual find themselves in this scenario, they should contact their county assessor in writing to request an extension prior to May 17, 2021. The request should include the amount of time requested for the extension, up to 30 days (June 14, 2021), as well as the reason for the extension.
The decision to grant an extension, and if an extension is granted, the amount of time for the extension, is to be made by the assessing official on a case-by-case basis. The Department strongly encourages the assessing officials to be cognizant of the time pressures facing taxpayers, particularly CPAs and tax preparers, dealing with the extended income tax filing deadline. Conversely, the Department strongly encourages taxpayers, and CPA’s and tax preparers to recognize the difficult position the assessing officials face with a July 1, 2021, statutory deadline (Indiana Code 6-1.1-3-17 (b)) to certify the assessed values for personal property to the County Auditor, and to work in good faith to request only the necessary deadline extensions with a justifiable explanation for the request.
Please note, that per Indiana Code 6-1.1-3-7.5 (a)(1) and (2), a taxpayer may file an amended personal property return twelve (12) months from the original filing date, or if an extension is granted, from the extension date.
Finally, taxpayers and their authorized agents now have the option to file their personal property Forms 102, 103-Short, 103-Long, 103-N, 103-O, 104, and 106 online in the new PPOP-IN. Taxpayers also can upload additional personal property forms and any necessary supporting documentation. Please see https://ppopin.in.gov for more information.
What is PPOP-IN?
Taxpayers and their authorized agents now have the option to file their personal property Forms 102, 103-Short, 103-Long, 103-N, 103-O, 104, and 106 online in the new PPOP-IN. Taxpayers also can upload additional personal property forms and any necessary supporting documentation. Taxpayers have until Monday, May 17, 2021, to file their business personal property filings either online at https://ppopin.in.gov or by the traditional paper forms.
I need help, who can I call?
Taxpayers may hire a tax professional such as a CPA to assist them with their filing. You may also contact your township or county assessor with questions. Their contact information can be found here.
PPOP-IN Status Updates
The Department will be sending out regular communications to various stakeholders over the next several months. We want you to stay informed of all the changes. If you received this email, you are all set. If you received this message from another individual, please register your email address.