For the January 1, 2026 assessment date, Indiana golf courses are valued by dividing three-year average net operating income by a DLGF-set 11.96% capitalization rate — a mechanism written into IC 6-1.1-4-42 and refreshed in an annual DLGF memo.
How to beat an inflated 2026 Indiana commercial assessment using value = NOI / cap rate, the lowest-value rule, and rent-roll evidence the PTABOA respects.
Marion County added roughly $2B of assessed value to apartment complexes for 2026. Here's how to build an income-approach rebuttal — rent roll, NOI, cap rate selection — and present it on Form 130 and at PTABOA.
Data-driven guide to buying rental property in Indiana. County-level cap rates, price-to-rent ratios, cash flow analysis, and where to find the best investment opportunities.
Newton County in NW Indiana is one of the state's most agricultural counties. The 2026 farmland cap rate change to 9% and the SB 1 credit shape the cycle for Kentland-area owners.