Perry County hugs the Ohio River along Indiana's southern border — Tell City, Cannelton, and the small town of Troy are the population centers, and the Hoosier National Forest spreads across the northern half of the county. With roughly 19,000 residents, Perry is one of Indiana's smaller counties by population, and the local property tax base reflects a river-economy mix: small-town residential, modest commercial along the river, active farmland in the southern townships, and a meaningful concentration of public-and-protected acreage that doesn't generate property tax revenue.
The 2026 Form 11 notices arrive in mid-April against the same statewide DLGF cost-table reset pushing AVs upward across Indiana. The appeal deadline is June 15, 2026, or 45 days from the mailing date — whichever is later.
Perry County Assessor's Office: located at the courthouse in Tell City. The county is composed of Tell City, Cannelton, and the Town of Troy. County households pay an average tax rate of approximately 0.68% of assessed value — among the lower tier in Indiana.
What's Driving 2026 Perry County AVs
Three local dynamics shape the cycle.
The DLGF Cost-Table Reset
The statewide cost-table update — the same one driving the 12% statewide AV growth in the prior cycle — affects every county. Tell City and Cannelton's residential housing stock will see across-the-board improvement-value movement, with the largest percentage swings on older properties. Both cities have meaningful pre-1970 housing stock that's particularly sensitive to cost-table updates.
River-Economy Commercial
The Ohio River shoreline supports a quiet but distinctive commercial mix: marinas, river-related industrial, terminals, and tourism-adjacent retail. These properties sit in valuation categories that are hard to comp because comparable sales are infrequent. Owners of C&I parcels tied to river-economy uses should compare AV changes against actual operating economics.
Hoosier National Forest Adjacency
Perry County's residential parcels near the Hoosier National Forest sit next to vast tracts of land that don't generate tax revenue. This affects the county's overall levy-spread math but doesn't directly change individual parcel AVs. What it does affect: the rural residential submarket for properties with forest-adjacent location is thin, and a single high-dollar sale can move the neighborhood code rate disproportionately.
What to Check on Your Perry County Form 11
The general Form 11 walkthrough applies. Perry-specific items:
Property Class Code
Verify Line 5. The class code determines your cap tier: 1% homestead, 2% other residential and farmland, 3% commercial. Mixed-use rural parcels frequently get miscoded.
Homestead and SB 1 Credit
If you bought in 2025, verify Form HC-10 was filed. Without it, you lose the homestead deduction, the supplemental homestead deduction (now 40% in 2026), and the SB 1 $300 credit on the spring 2026 bill.
Improvement Value on Older Stock
Tell City and Cannelton both have meaningful pre-1970 housing stock. Documented condition issues are appeal-worthy evidence. Photos help.
Farmland AVs
The 2026 farmland base rate is $2,120 per acre — unchanged from 2025 — but parcel AVs still move based on productivity and influence factors.
Perry County Tax Rate Context
Perry County's combined tax rates are among the lowest in Indiana — closer to the rural-low-rate group than to any urban or suburban tier.
For appeal economics: a $10,000 AV reduction translates to roughly $68–$120 of annual tax savings depending on district. The threshold for "worth the appeal effort" is higher in low-rate counties — but a clearly appealable 15%+ overstatement still pays off.
The Tell City, Cannelton, Troy Picture
| Area | Character | 2026 considerations |
|---|---|---|
| Tell City (city) | Population center, dense SFR, downtown, river-adjacent | Cost-table moves on older improvements |
| Cannelton (city) | Smaller river city, residential, historic | Modest moves; cost-table-driven |
| Town of Troy | Small-town residential | Modest moves |
| Northern townships | Hoosier National Forest adjacent, rural residential | Thin sales market; land rate sensitivity |
| Southern townships | Active farmland | Farmland base rate drives Ag AV |
SB 1 and the 2026 Spring Bill
The reform package signed in 2025 takes effect on the spring 2026 tax bill (due May 10):
- 10% supplemental homestead credit, capped at $300 per qualifying homestead.
- Supplemental homestead deduction increases from 35% to 40% of eligible AV.
- Business personal property exemption rises to $1M in 2026 (and $2M in 2027).
Walkthrough in the SB 1 explainer.
Perry County Appeal Logistics
Form 130 is filed with the Perry County Assessor's Office at the Tell City courthouse. Hand-delivery and mail are both accepted; appeals are time-stamped on receipt, not postmark.
Include with your filing:
- Completed Form 130 (one per parcel)
- Stated grounds: market value, error, or uniformity
- 3–5 comparable sales within the same neighborhood code
- Photos for condition-based arguments
- For income property: rent roll and operating statement
PTABOA acknowledges within 30 days. Settlement offers commonly arrive 60–90 days after filing if written evidence supports a reduction. Post-decision, the Indiana Board of Tax Review is the escalation within 30 days.
The Small-County Appeal Calculus
Perry County's small population and low rates mean appeals here are quieter and faster than in high-volume counties — but they also mean comparable sales evidence is harder to assemble. Recent transaction volume in any given neighborhood code is thin, which is both a challenge and an opportunity. A single weak comparable can be more persuasive in a low-volume market than three average comps in a high-volume one.
Property Lookup pulls all available comparable sales in your neighborhood code, including river-adjacent and forest-adjacent submarkets that are easy to miss when working from county-wide data alone.
Decide Early
The optimal Perry County filing window is late April through late May: Form 11 in hand, well before the June deadline, and time to pull supporting documents.
If you'd rather not assemble the package, Tax Appeal Automation builds the Form 130 evidence file on contingency.
Find Your Perry County Property
- Perry County overview
- Perry residential parcel data
- Perry commercial parcel data
- Perry industrial parcel data
- Perry agricultural parcel data