Wednesday, May 7, 2014

DLGF Publishes Guidance on Legislative Changes Effecting Soil Productivity Factors


TO:         All County Assessors

FROM:  Micah G. Vincent, Commissioner

DATE:    May 7, 2014

On March 25, 2014, Governor Pence signed into law Senate Enrolled Act 111 (“SEA 111”), which amends IC 6-1.1-4-13 so that the soil productivity factors used for the March 1, 2011 assessment date are to be used for the March 1, 2012, March 1, 2013, and March 1, 2014 assessment dates. New soil productivity factors are to be used for assessment dates occurring after March 1, 2014. The Department of Local Government Finance will communicate to local officials information concerning the factors to be used for the March 1, 2015 assessment date.

This amendment is effective retroactively to January 1, 2014. Again, the amendment applies to the March 1, 2014 assessment date. Please note that this memorandum is intended to be an informative bulletin; it is not a substitute for reading the law.

Contact Information

Questions may be directed to Staff Attorney Mike Duffy at (317) 233-9219 or