Spencer County Government, Indiana
Auditor

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Auditor
Net Property Tax Value Statistics

Last Update: 12/12/2025
Tax Year:
Code Description Parcel
Cnt
Homestead
(Cap Level 1)
Res
(Cap Level 2)
NonRes
(Cap Level 3)
Total Tif Amt Net Total
--- Total, All Property Classes 24,459 493,947,443 426,500,027 1,182,561,735 2,103,009,205 32,921,088 2,070,088,117
100 Agricultural - Vacant Land 5,466 0 167,200,752 897,700 168,098,452 73,811 168,024,641
101 Agricultural - Cash Grain/general Farm 1,483 94,733,598 83,245,660 39,288,882 217,268,140 0 217,268,140
102 Agricultural - Livestock Other Than Dairy Or Poultry 2 20,526 9,190 34,600 64,316 0 64,316
103 Agricultural - Dairy Farm 1 13,296 46,400 95,800 155,496 0 155,496
104 Agricultural - Poultry Farm 9 0 232,180 4,508,200 4,740,380 0 4,740,380
105 Agricultural - Fruit & Nut Farm 0 0 0 0 0 0 0
106 Agricultural - Vegetable Farm 0 0 0 0 0 0 0
107 Agricultural - Tobacco Farm 0 0 0 0 0 0 0
108 Agricultural - Nursery 1 0 98,324 128,000 226,324 0 226,324
109 Agricultural - Greenhouses 0 0 0 0 0 0 0
110 Agricultural - Hog Farm 1 88,446 47,900 473,200 609,546 0 609,546
111 Agricultural - Beef Farm 0 0 0 0 0 0 0
120 Agricultural - Timber 56 31,758 575,554 11,200 618,512 0 618,512
141 Agricultural Land With Mobile Home 133 2,667,162 4,781,623 1,552,100 9,000,885 0 9,000,885
149 Agricultural Land With Pp Mobile Home 16 84,336 849,000 123,600 1,056,936 0 1,056,936
198 Agricultural Build Lease Land 4 0 0 120,900 120,900 0 120,900
199 Agricultural - Other Agricultural Use 856 46,434 34,406,730 24,220,565 58,673,729 17,525 58,656,204
200 Mineral 908 0 0 1,763,360 1,763,360 0 1,763,360
300 Industrial Vacant Land 109 0 6,110 2,285,300 2,291,410 159,625 2,131,785
309 Parcel Classified As Vacant But Is Part Of The Support Land For Another Parcel 3 0 0 12,000 12,000 0 12,000
310 Industrial Food & Drink 2 0 0 642,200 642,200 0 642,200
320 Industrial Foundries & Heavy Manufacturing 1 0 214,978 85,755,200 85,970,178 0 85,970,178
330 Industrial Medium Manufacturing & Assembly 4 0 0 8,403,600 8,403,600 235,238 8,168,362
340 Industrial Light Manufacturing & Assembly 8 0 0 10,088,600 10,088,600 0 10,088,600
345 Industrial Office 1 0 0 228,100 228,100 0 228,100
346 Industrial Research And Development Facility 0 0 0 0 0 0 0
350 Industrial Warehouse 9 0 0 5,074,000 5,074,000 0 5,074,000
360 Industrial Truck Terminals 2 0 0 760,600 760,600 0 760,600
370 Industrial Small Shops 21 0 20,774 4,302,700 4,323,474 442,393 3,881,081
380 Industrial Mines And Quarries 1 0 0 260,600 260,600 0 260,600
385 Industrial Landfill 0 0 0 0 0 0 0
390 Industrial Grain Elevators 4 0 0 2,951,700 2,951,700 0 2,951,700
398 Industrial Building On Leased Land 3 0 0 209,900 209,900 0 209,900
399 Industrial Other Structures 62 0 34,028 17,442,220 17,476,248 359,345 17,116,903
400 Commercial Vacant Land 172 0 0 1,956,000 1,956,000 349,781 1,606,219
401 Commercial 4-19 Family Apartments 12 60,000 3,117,134 11,100 3,188,234 1,486,349 1,701,885
402 Commercial 20-39 Family Apartments 5 0 2,703,910 2,343,000 5,046,910 0 5,046,910
403 Commercial 40 Or More Family Apartments 0 0 0 0 0 0 0
409 Commercial Parcel Classified As Vacant But Is Part Of The Support Land For Anoth 2 0 0 12,500 12,500 0 12,500
410 Commercial Motels Or Tourist Cabins 5 0 38,728 5,120,700 5,159,428 0 5,159,428
411 Commercial Hotels 3 0 0 6,392,200 6,392,200 135,908 6,256,292
412 Commercial Nursing Homes & Hospitals 3 0 1,286,108 67,200 1,353,308 0 1,353,308
415 Commercial Mobile Home Parks 10 93,084 494,248 207,000 794,332 17,403 776,929
416 Commercial Camp Grounds 4 0 1,130,726 4,265,400 5,396,126 1,847,781 3,548,345
419 Commercial Other Housing 3 0 405,140 3,251,200 3,656,340 2,244,730 1,411,610
420 Commercial Small Retail 9 0 101,332 1,055,000 1,156,332 71,028 1,085,304
421 Commercial Supermarkets 4 0 0 1,871,400 1,871,400 628,370 1,243,030
422 Commercial Discount & Junior Department Stores 7 0 0 5,679,100 5,679,100 1,106,814 4,572,286
424 Commercial Full Line Department Stores 0 0 0 0 0 0 0
425 Commercial Neighborhood Shopping Center 3 0 0 1,019,800 1,019,800 0 1,019,800
426 Commercial Community Shopping Center 1 0 0 363,100 363,100 0 363,100
427 Commercial Regional Shopping Center 0 0 0 0 0 0 0
428 Commercial Convenience Market 3 0 0 558,200 558,200 0 558,200
429 Commercial Other Retail Structures 46 73,980 55,272 5,472,200 5,601,452 425,358 5,176,094
430 Commercial Restaurant, Cafe, Or Bar 24 0 28,482 1,752,800 1,781,282 121,710 1,659,572
431 Commercial Franchise-type Restaurant 4 0 2,914 1,285,800 1,288,714 22,045 1,266,669
435 Commercial Drive-in Restaurant 1 0 0 15,700 15,700 0 15,700
439 Commercial Other Food Service 1 0 0 185,200 185,200 0 185,200
440 Commercial Dry Clean Plant Or Laundry 1 0 0 57,000 57,000 0 57,000
441 Commercial Funeral Home 3 0 0 804,600 804,600 193,868 610,732
442 Commercial Medical Clinic Or Offices 12 0 2,256 5,251,200 5,253,456 270,552 4,982,904
443 Commercial Drive-up / Walk-up Bank Only 0 0 0 0 0 0 0
444 Commercial Full Service Banks 10 0 0 3,516,200 3,516,200 7,585 3,508,615
445 Commercial Savings And Loans 1 0 0 25,900 25,900 0 25,900
447 Commercial Office Building 1 Or 2 Story 51 0 91,932 7,806,500 7,898,432 944,458 6,953,974
448 Commercial Office O/t 47 Walk-up 0 0 0 0 0 0 0
449 Commercial Office O/t 47 Elevator 0 0 0 0 0 0 0
450 Commercial Convenience Market With Gasoline Sales 13 0 0 3,350,900 3,350,900 1,260,392 2,090,508
451 Commercial Convenience Market / Franchise-type Restaurant With Gasoline Sales 3 0 0 1,508,600 1,508,600 0 1,508,600
452 Commercial Auto Service Station 4 0 1,504 663,100 664,604 47,716 616,888
453 Commercial Car Washes 4 0 62,792 291,100 353,892 0 353,892
454 Commercial Auto Sales & Service 16 0 51,324 1,745,000 1,796,324 0 1,796,324
455 Commercial Garage 12 0 79,148 1,544,400 1,623,548 78,700 1,544,848
456 Commercial Parking Lot Or Structure 34 0 0 1,351,800 1,351,800 6 1,351,794
460 Commercial Theaters 0 0 0 0 0 0 0
461 Commercial Drive-in Theaters 1 0 81,498 485,200 566,698 0 566,698
462 Golf Range Or Miniature Course 1 0 0 14,500 14,500 0 14,500
463 Commercial Golf Course 28 0 0 1,372,200 1,372,200 0 1,372,200
464 Commercial Bowling Alley 0 0 0 0 0 0 0
465 Commercial Lodge Hall Or Amusement Park 0 0 0 0 0 0 0
466 Commercial Amusement Park 1 0 0 4,074,900 4,074,900 234,736 3,840,164
467 Commercial Health Club 1 99,540 0 175,500 275,040 0 275,040
468 Commercial Ice Rink 0 0 0 0 0 0 0
469 Commercial Riverboat Gaming Resort 0 0 0 0 0 0 0
480 Commercial Warehouse 4 0 8,930 260,900 269,830 0 269,830
481 Commercial Mini-warehouse 12 0 8,930 3,989,800 3,998,730 34,592 3,964,138
482 Commercial Truck Terminals 1 0 0 88,800 88,800 0 88,800
490 Commercial Marine Service Facility 0 0 0 0 0 0 0
495 Commercial Marina 0 0 0 0 0 0 0
496 Commercial Marina - Small Boats 0 0 0 0 0 0 0
498 Commercial Building On Leased Land 13 0 0 12,392,400 12,392,400 1,494,195 10,898,205
499 Commercial Other Structure 87 55,260 432,118 8,024,800 8,512,178 194,336 8,317,842
500 Residential Vacant Platted Lot 2,799 0 380,418 14,030,115 14,410,533 5,962 14,404,571
501 Residential Vacant Unplatted Land Of 0-9.99 Acres 1,198 0 213,098 9,127,300 9,340,398 54,067 9,286,331
502 Residential Vacant Unplatted Land Of 10-19.99 Acres 1 0 0 17,900 17,900 0 17,900
503 Residential Vacant Unplatted Land Of 20-29.99 Acres 0 0 0 0 0 0 0
504 Residential Vacant Unplatted Land Of 30-39.99 Acres 0 0 0 0 0 0 0
505 Residential Vacant Unplatted Land Of 40 Or More Acres 0 0 0 0 0 0 0
509 Residential Parcel Classified As Vacant But Is Part Of The Support Land For Anot 2 0 26,978 9,500 36,478 0 36,478
510 Residential One Family Dwelling On A Platted Lot 2,932 207,595,650 49,251,398 8,477,162 265,324,210 126,881 265,197,329
511 Residential One Family Dwelling On Unplatted Land Of 0-9.99 Acres 2,705 166,233,561 38,146,634 38,608,184 242,988,379 29,946 242,958,433
512 Residential One Family Dwelling On Unplatted Land Of 10-19.99 Acres 16 1,424,842 49,300 556,300 2,030,442 0 2,030,442
513 Residential One Family Dwelling On Unplatted Land Of 20-29.99 Acres 2 350,490 5,500 59,100 415,090 0 415,090
514 Residential One Family Dwelling On Unplatted Land Of 30-39.99 Acres 2 36,180 153,220 103,900 293,300 0 293,300
515 Residential One Family Dwelling On Unplatted Land Of 40 Or More Acres 1 132,120 0 72,700 204,820 0 204,820
520 Residential Two Family Dwelling On A Platted Lot 63 458,064 13,197,374 711,000 14,366,438 112,126 14,254,312
521 Residential Two Family Dwelling On Unplatted Land Of 0-9.99 Acres 24 612,258 4,904,446 208,000 5,724,704 0 5,724,704
522 Residential Two Family Dwelling On Unplatted Land Of 10-19.99 Acres 0 0 0 0 0 0 0
523 Residential Two Family Dwelling On Unplatted Land Of 20-29.99 Acres 0 0 0 0 0 0 0
524 Residential Two Family Dwelling On Unplatted Land Of 30-39.99 Acres 0 0 0 0 0 0 0
525 Residential Two Family Dwelling On Unplatted Land Of 40 Or More Acres 0 0 0 0 0 0 0
530 Residential Three Family Dwelling On A Platted Lot 3 12,798 167,748 332,400 512,946 0 512,946
531 Residential Three Family Dwelling On Unplatted Land Of 0-9.99 Acres 0 0 0 0 0 0 0
532 Residential Three Family Dwelling On Unplatted Land Of 10-19.99 Acres 0 0 0 0 0 0 0
533 Residential Three Family Dwelling On Unplatted Land Of 20-29.99 Acres 0 0 0 0 0 0 0
534 Residential Three Family Dwelling On Unplatted Land Of 30-39.99 Acres 0 0 0 0 0 0 0
535 Residential Three Family Dwelling On Unplatted Land Of 40 Or More Acres 0 0 0 0 0 0 0
540 Residential Mobile/manufactured Home Family Dwelling On A Platted Lot 322 4,800,668 4,746,590 646,910 10,194,168 0 10,194,168
541 Residential Mobile/manufactured Home Family Dwelling On Unplatted Land Of 0-9.99 563 13,763,572 7,681,930 4,989,600 26,435,102 11,357 26,423,745
542 Residential Mobile/manufactured Home Family Dwelling On Unplatted Land Of 10-19. 5 107,280 116,748 512,600 736,628 0 736,628
543 Residential Mobile/manufactured Home Family Dwelling On Unplatted Land Of 20- 29 0 0 0 0 0 0 0
544 Residential Mobile/manufactured Home Family Dwelling On Unplatted Land Of 30-39. 0 0 0 0 0 0 0
545 Residential Mobile/manufactured Home Family Dwelling On Unplatted Land Of 40 Or 0 0 0 0 0 0 0
550 Residential Condominium Unit Family Dwelling On A Platted Lot 4 100,840 135,360 0 236,200 0 236,200
551 Residential Condominium Unit Family Dwelling On Unplatted Land Of 0-9.99 Acres 0 0 0 0 0 0 0
552 Residential Condominium Unit Family Dwelling On Unplatted Land Of 10-19.99 Acres 0 0 0 0 0 0 0
553 Residential Condominium Unit Family Dwelling On Unplatted Land Of 20-29.99 Acres 0 0 0 0 0 0 0
554 Residential Condominium Unit Family Dwelling On Unplatted Land Of 30-39.99 Acres 0 0 0 0 0 0 0
555 Residential Condominium Unit Family Dwelling On Unplatted Land Of 40 Or More Acr 0 0 0 0 0 0 0
556 Residential Condominiums 0 0 0 0 0 0 0
557 Residential Condominiums Common Areas 0 0 0 0 0 0 0
558 Residential Condominiums Master Card 0 0 0 0 0 0 0
565 Unknown At Conversion 0 0 0 0 0 0 0
581 Unknown At Conversion 0 0 0 0 0 0 0
590 Residential Pp Mobile Home (plat) 12 0 110,450 24,400 134,850 0 134,850
591 Residential Pp Mobile Home (no Plat) 12 0 168,824 136,100 304,924 0 304,924
598 Residential On Leased Land 10 0 116,936 4,700 121,636 0 121,636
599 Residential Other Structures 727 0 260,286 14,967,858 15,228,144 117,726 15,110,418
600 Exempt Property Owned By The United States Of America 0 0 0 0 0 0 0
610 Exempt Property Owned By The State Of Indiana 566 0 0 0 0 0 0
620 Exempt Property Owned By A County 29 0 0 0 0 0 0
621 Exempt Property Certified For Treasurer's Sale 0 0 0 0 0 0 0
622 Exempt Property Held For Resale 0 0 0 0 0 0 0
630 Exempt Property Owned By A Township 47 0 0 0 0 0 0
640 Exempt Property Owned By A Municipality 192 0 0 0 0 0 0
645 Exempt Property Owned By A Municpal Housing Authority 7 0 0 0 0 0 0
650 Exempt Property Owned By A Board Of Education 30 0 0 0 0 0 0
660 Exempt Property Owned By A Park District 3 0 0 0 0 0 0
661 Exempt Property Owned By A Conservancy District 3 0 0 0 0 0 0
662 Exempt Property Owned By A Sanitary District 17 0 0 0 0 0 0
665 Exempt Property Owned By A Public Library 5 0 0 0 0 0 0
669 Other Exempt Property Owned By A Governmental Unit 0 0 0 0 0 0 0
670 Exempt Property Owned By A Private Academy Or College 0 0 0 0 0 0 0
680 Exempt Property Owned By A Charitable Org That Is Granted An Exemption 14 0 0 92,700 92,700 81,610 11,090
685 Exempt Property Owned By A Religious Org That Is Granted An Exemption 254 0 99,452 364,100 463,552 0 463,552
686 Church, Chapel, Mosque, Synagogue, Tabernacle, Or Temple That Is Granted An Exem 3 0 1,128 105,728 106,856 0 106,856
690 Exempt Property Owned By A Cemetery Org That Is Granted An Exemption 53 0 36,002 41,100 77,102 0 77,102
699 Other Exempt Property Owned By An Org That Is Granted An Exemption 86 0 0 1,455,600 1,455,600 146,259 1,309,341
800 Locally Assessed Vacant Utility Land-commercial 5 0 622,092 849,200 1,471,292 0 1,471,292
805 Locally Assessed Vacant Utility Land-industrial 0 0 0 0 0 0 0
810 Locally Assessed Property Owned By A Bus Company-commercial 0 0 0 0 0 0 0
811 State Assessed Property Owned By A Bus Company 0 0 0 0 0 0 0
815 Locally Assessed Property Owned By A Bus Company-industrial 0 0 0 0 0 0 0
820 Locally Assessed Property Owned By A Light, Heat, Or Power Company-commercial 54 0 3,139,788 57,049,800 60,189,588 0 60,189,588
821 State Assessed Property Owned By A Light, Heat, Or Power Company That Constitute 1 0 0 44,000 44,000 0 44,000
823 Indiana Municipal Power Agency Pilot 0 0 0 0 0 0 0
825 Locally Assessed Property Owned By A Light, Heat, Or Power Company-industrial 1 0 0 204,200 204,200 0 204,200
830 Locally Assessed Property Owned By A Pipeline Company-commercial 11 0 0 220,100 220,100 12,865 207,235
831 State Assessed Property Owned By A Pipeline Company That Constitutes A Part Of A 0 0 0 0 0 0 0
835 Locally Assessed Property Owned By A Pipeline Company-industrial 0 0 0 0 0 0 0
840 Locally Assessed Property Owned By A Railroad Company-commercial 22 0 0 266,600 266,600 15,693 250,907
841 State Assessed Operating Property Owned By A Railroad Company 1 0 0 0 0 0 0
845 Locally Assessed Property Owned By A Railroad Company-industrial 0 0 0 0 0 0 0
850 Locally Assessed Property Owned By A Sewage Company-commercial 0 0 0 0 0 0 0
851 State Assessed Property Owned By A Sewage Company That Constitutes A Part Of Any 0 0 0 0 0 0 0
855 Locally Assessed Property Owned By A Sewage Company-industrial 0 0 0 0 0 0 0
860 Locally Assessed Property Owned By A Telephone, Telegraph, Or Cable Company-comm 21 0 0 2,259,400 2,259,400 28,555 2,230,845
861 State Assessed Property Owned By A Telephone, Telegraph, Or Cable Company That C 2 0 0 29,300 29,300 0 29,300
865 Locally Assessed Property Owned By A Telephone, Telegraph, Or Cable Company-indu 1 0 0 39,300 39,300 22,921 16,379
870 Locally Assessed Property Owned By A Water Distribution Company-commercial 0 0 0 0 0 0 0
871 State Assessed Property Owned By A Water Distribution Company That Constitutes A 0 0 0 0 0 0 0
875 Locally Assessed Property Owned By A Water Distribution Company-industrial 0 0 0 0 0 0 0
901 Unknown At Conversion 0 0 0 0 0 0 0
999 Unknown At Conversion 1 0 0 0 0 0 0
B Business 1,405 0 0 282,305,510 282,305,510 17,648,770 264,656,740
C Mobile Home 124 251,700 814,698 0 1,066,398 0 1,066,398
D Personal Property 0 0 0 0 0 0 0
E Railroad 10 0 0 5,784,860 5,784,860 0 5,784,860
F Utilities 151 0 0 423,852,050 423,852,050 0 423,852,050
UNK Unknown Property Class 136 0 0 687,731 687,731 0 687,731