Real Property

The year of assessment is from Jan. 1 to Dec. 31 every year, making the date of assessment for real property Jan. 1 of every year.

The Whitley County Assessor's Office is responsible for accurately and uniformly determining the market-value-in-use of every real estate property in the county. This is achieved by using three approaches to value: Cost, Income, and Sales Comparison. The State requires the annual adjustment of assessments to reflect changes in the market. Annual Trending is done at the beginning of every year, to determine if Neighborhood or Market factors may need to be adjusted according to the sales data in Whitley County. 

To access property record information click here.


All information provided is a matter of public record. However, the information contained in this database may not be current, and may have been outdated as of the retrieval date. The database is a copy of the public record as it existed on the date of retrieval. Whitley County assumes no responsibility for the validity of any data presented herein and Whitley County assumes no responsibility for the use or misuse of this data.

Sales Disclosures

A sales disclosure form is required to be filled out with any deed that is recorded with a sales price. To access a copy of this form, click here.
If you wish to search Whitley County's sales disclosure database, you may do so by clicking here.
Affidavit of Destroyed or Removed Property
Any taxpayer removing a structure will need to file an Affidavit to Destroy FORM 135 with the County Assessor's office. All structures destroyed or removed from the Real Property must be reported to the County Assessor prior to Jan. 1 of the following year the structure was removed or destroyed in, for it to be removed from their assessment in that current tax year. 
For example: If a taxpayer removes a shed April 3, 2020, they will need to report it before Jan. 1, 2021. 
Notice of Assessments (Form 11) are mailed annually. The statutory date for mailing Form 11 is now April 30, making the statutory deadline to appeal assessed values June 15 of that same tax year, providing the notices were mailed on or before April 30.
Taxes may NOT be appealed. 
Proper documentation will have to be provided prior to the time of the informal hearing for any resolution during the informal hearing, as stated in the instructions on the Form 130. The FORM 130 is required to be filled out and filed to initiate an appeal.