Annual Adjustment (Trending)

Annual adjustments, also known as trending of property values, became part of Indiana's move to a market-based assessment system that began in 2002.

Trending requires assessors to research sales of properties in a particular area over a specified amount of time (currently 12 months). Assessors then calculate the values of other properties in that area by trending up, down or no change based on the sales information in that particular area. This allows the assessor to keep properties in line with the market.