Annual adjustments or “trending” of property values became a part of Indiana’s move to a market-based assessment that began in 2002.


Trending requires Assessors to research sales of properties in a particular area over the previous two years.  Using that information, Assessors then estimate the values of other properties in the same area to determine an assessed value.


As part of the Annual Adjustment process, counties are responsible for submitting a ratio study and uniformity for all classes of property in all townships.  The ratio study measures the accuracy and equity of assessments.  It is determined by the formula: Assessed Value/Sale Price = Ratio.  The assessment ratio for all properties in Indiana is to be 100%.


ARC uses a wide range of statistical analysis services to help with a

county’s ratio study.  ARC does a complete review of sales for validity by neighborhood, taxing district and county for fair and equitable results.



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