Early Voting

2026 Election 

Dates, Hours and Locations will be posted by January 7, 2026.
MILITARY AND OVERSEAS VOTER INFORMATION

Applications for non-military or overseas voters must be submitted for each primary and general election. Military and Overseas voters on-going absentee applications will expire on December 31st, of the year they were filed with the Absentee Voter Board. For more information please contact the Kosciusko County Clerk's office at 574-372-2332, option #1.  


Absentee Voting Forms:

Please contact 574-372-2332, option #1 or visit Indiana Voters Registration System

Abatements

Below you will find the listing of Advertised Abatements by the effective year.

2021 Advertised Abatements

2022 Advertised Abatements

2023 Advertised Abatements

2024 Advertised Abatements

2025 Advertised Abatements

Abstracts

Please view Kosciusko County Abstracts by clicking the following link:

https://gateway.ifionline.org/report_builder/

Accessing the City Network

Addressing

In October 1987, the Kosciusko County Board of Commissioners adopted a baseline numbering system for houses and businesses in the unincorporated areas of Kosciusko County. In May 1988, the Kosciusko County Area Plan Commission established the Rural Numbering project to design and implement this system as provided under I.C. 36-7-4-405(b).

The purpose of this rural location address system is to assist the fire departments, emergency medical service units and the county/local police in locating houses and businesses during emergencies. This is why house numbers that have been assigned should be placed on the structure in such a way that can further assist these emergency groups locate a person or persons in need. Furthermore, rural addressing is a necessary precondition for county implementation of Enhanced 9-1-1 emergency dispatching, which has greatly improve the ability of fire, police and medical services to respond to emergencies.

Kosciusko County's baseline numbering method was compatible with the existing County Highway system. House and business numbers are related to a given structure's direction and distance from a particular county baseline road. The address number consists of the actual number itself and directional prefix to the road name. The number is expressed as the distance between the structure and the baseline road as measured in miles rounded to the nearest thousandth mile. The directional prefix indicates the direction the structure is located from the baseline road. For example, the address 4995 S 900 W, indicates that the structure is located on county road 900 West, 4.995 miles south of the county baseline ( when presented, the address number omits the decimal).

Kosciusko County has designated a north/south baseline and an east/west baseline. The north/south baseline consists of Old State Road 15, north of Warsaw and county Farm Road at a point south of Warsaw, just north of county road 400 S. These roads are also known as 'Meridian' roads. The east/west baseline consists of Old Road 30 east of Warsaw and Crystal lake Rd west of Warsaw. These roads are also known as the 'Division' roads.

The baseline that the county selects to determine a particular number address depends on the direction of the road on which the structure is located. If the house or business is located on a predominantly east/west running road, the county measures its distance from the north/south baseline to determine the address number. Likewise to obtain the location address for a house or business that is located on a predominantly north/south running road, the county measurers the distance from the east/west baseline to determine the address number. Even and odd numbers will indicate the sides of the road on which the structure is located. Even numbers appear on the north and east sides of the road and odd numbers appear on the south and west sides of a road.

Furthermore, the baseline system assigns a number approximately every five feet. If, for example a particular house number is 3525 and a neighboring house is located approximately fifty feet away the number of the neighboring house is either 3515 or 3535, depending on its direction from the relevant baseline.

However this works best if you the home, business owner takes the time to post the assigned location address on the structures in such a way that directs the emergency responders to you. Help them out by making sure your area has the correct numbers posted on structures.

EMS LANES

In 1988 the Kosciusko County Commissioners also signed a resolution stating that they would adopt the existing EMS lanes. Therefore, the lane's number is used in place of a road name. The first letter indicates the lake where you will locate the EMS Lane. (B - Barbee Chain, C - Chapman Lake, D -Dewart Lake, W - Webster Lake & Back Water, T - Tippecanoe, R - Ridinger Lake). Houses are measured from the beginning of the lane in feet less the last digit. For example 25 EMS T1 Lane indicates that there should be a structure on the south side of EMS T1Ln approximately 250 feet from the county road. When there are letters in the EMS Lane you will find that this indicates a new leg.

NEED AN ADDRESS ASSIGNED?

How does a new house number get established? Addresses are either assigned by our office at the time that an Improvement Location Permit is issued, if the property is in one of our non-participating incorporated towns the Town forwards the property address to our office through a letter, or when the Town participates with the County Area Plan Commission, the address is assigned by the town and given to the County at the time of the issuance of the Improvement Location Permit. There are occasions when an existing structures need an assigned address for NIPSCO, insurance or alarms, a request may be made through our office to establish this address. This information is then shared with the United Postal Service and E911.

Appeals

 Procedure for Appeal of Assessment

A taxpayer may appeal an assessment by filing a Form 130 with the township assessor, or the county assessor if the township is not served by a township assessor. An appeal of the current year's assessment may have two different filing deadlines which are based on when the Form 11 Notice of Assessment is mailed.

  • If the Form 11 is mailed before May 1 of the assessment year, the filing deadline is June 15 of that year.
  • If the Form 11 is mailed after April 30 of the assessment year, the filing deadline is June 15 in the year that the tax statements are mailed (IC 6-1.1-15-1.0).
  1. To Appeal the assessment, you must file a Form 130 with the County Assessor's Office for each parcel being appealed. 
  2. Hand Deliver or Mail the Form 130 to the County Assessor. When filing the Form 130 with the Assessor, please include any additional information to support the value you are requesting.
  3. The appeal of an assessment requires evidence relevant to the true tax value of the taxpayer's parcel as of the assessment date.
  4. Be sure to include the year for which you are filing the appeal.

Please Note: As a result of filing this petition, the assessment may increase, may decrease, or may stay the same.

All Form 130's must be signed by the petitioner or authorized representative. A power of attorney must be attached if an authorized representative is signing the appeal form and appearing before the PTABOA.

If you have questions regarding who can sign as an authorized representative, please see 52 IAC 2-2-4 or contact our office for more information.

Procedure for Appeal of Assessment Determination of the PTABOA

To appeal or petition the assessment determination of the PTABOA, the following must be submitted to the Indiana Board of Tax Review (IBTR):

1.  File a FORM 131 with IBTR to appeal an assessment determination by the PTABOA, within 45 days after notification of the PTABOA determination (Form 115).

2. File a Form 132 with IBTR to appeal an exemption determination from the PTABOA, within 45 days after notification of the PTABOA.

3.  Hand deliver or Mail a Form 131 or 132 with all required documents to:

                 Indiana Board of Tax Review
                 100 N. Senate Avenue, Room N-102
                 Indianapolis, IN 46204

4. The taxpayer must also Mail or Hand deliver a copy of the petition to the county assessor.

                 Kosciusko County Assessor
                 Attn:  Gail Chapman
                 100 W Center Street, Room 209
                 Warsaw, IN 46580

All Form 131's and 132's must be signed by the petitioner or authorized representative. A power of attorney must be attached if an authorized representative is signing the appeal form and appearing before the IBTR.

 

To Return to the Assessor Homepage Click Here

Area Planning Related Forms

Choose the form you need from the list below.
 

Online Permit and Form Portal - Through the portal you may submit a property research request, a sign permit application, submit a contractor registration

Contractor Registration Directions

Agricultural District Permit Disclaimer



Beacon

BeaconTM is an interactive public access tool that allows users to view County and City information, public records and Geographic Information Systems (GIS) via an online portal.

Beacon combines both web-based GIS and web-based data reporting tools including CAMA, Assessment and Tax, into a single, user friendly web application that is designed with your needs in mind.

Use Beacon for Personal Property/Mobile Home Tax Search, Property Records Search, and/or Cemetery Search.
 
Beacon 25
Kosciusko County GIS partnered with the Kosciusko County Historical Society and the City of Warsaw Oakwood Cemetery on a Cemetery/Gravestone database that is available on the County's Beacon GIS site. It allows the user to be able to search and find the location, data and a photograph of all gravestones in Kosciusko County.  In some cases, a scanned obituary has also been added to the gravestone record. Click on the image below to view the database.

Gravestone

 

Change of Mailing Address

Child Support

GENERAL INFORMATION FOR BOTH PAYORS AND RECIPIENTS

  1. Office Hours - 8:00 am to 4:30 pm Monday through Friday. 
  2. Copies of payment histories are available at the cost of $1.00. If copies are needed the request should be made at least one (1) week before any deadline. If you request that copies be sent to you by mail be sure to enclose a stamped/self addressed envelope along with the $1.00 copy fee. 
  3. Know your cause number & ISETS Number - All payments are processed by ISETS numbers. Filings are processed by Cause Numbers. The cause number appears in the upper right hand corner of the court papers. You need to contact our office to get your ISETS number. If you are in doubt about your cause number, call your attorney or is your case has been handled by Legal Services or the Prosecutor's Office, you may wish to contact the appropriate office.


PAYOR INFORMATION

  1. Payments may be made in person or in our drop box.
  2. Form of Payment - Cash ONLY when paid in the Clerk's office. You may now pay with a debit/credit card through the State of Indiana at www.ChildSupportBillPay.com/Indiana, checks or money orders must be mailed to INSCCU, PO Box 7130, Indianapolis, IN 46207-7130.
  3. Information on Payment - When using the drop box on the face of each payment, please indicate the name of the payor, the name of the person receiving support and the ISETS Number.
  4. Child Support INSCCU Fees - There is a Fifty-Five Dollar ($55.00) per year fee that must be paid on each case that is handled through the Clerk's support system PAYABLE TO THE STATE OF INDIANA. This must be paid no later January 31st of each year. Please mail to the address listed above. 


RECIPIENT INFORMATION


  1. Receiving Payments - Normally, all support payments are mailed within 24 hours of receipt of payment if the payor has followed all the instructions noted above and the Clerk's Office has your current address.
  2. Special Circumstances - If you have received public assistance, you may have assigned your support rights to the State of Indiana. In that case, support payments are forwarded to the Indiana Family and Social Services Administration in Indianapolis. If you are no longer receiving public assistance, your check may be directed to Indianapolis but you should receive your current support during the first week of the following month. Based on current law, all support payments involving public assistance must be sent to Indianapolis and cannot be sent directly to those who have received public assistance unless proper notification is received from the State. Please be sure that you keep your address current at the state.

Claims

Commission on Public Records

The Commission on Public Records for Kosciusko County will hold a meeting on June 20, 2023 at 9:30 AM.  

The meeting will be held in the Kosciusko County Justice Building, Early Voting Room, located on the first floor.  

Visit Indiana Archives and Record Administration for information on retention schedules specifically for your government unit. Please note several have been updated since 2022. 

Request for Permission to Transfer Certain Public Records (PR1-B) (updated 5/1/23) *NEW FORM

Request for Permission to Destroy Certain Records (PR1-A) (updated 5/1/23) *New FORM

Notice of Destruction of Public Records on Approved Retention Schedule (updated 6/22)

Meeting Agenda

Coming June 13, 2023

Council Meeting Information

The law provides for the holding of regular monthly meetings by the County Council in each county.  Kosciusko County Council meets the second Thursday each month at 6:00 pm in the Old Courtroom located on the third floor of the Kosciusko County Courthouse.  

Meetings are open to the public.

The schedule for regular meetings must be set at the first meeting in January.  

 

Court Fees & Costs

The Clerk's office is now accepting on line payments for court fines and judgment payments.  Please follow this link: Pay Here 

Please provide your name and case number.  You can contact the Clerk's office to verify payment, receive case number or visit  mycase.IN.gov to obtain the same information.

Court Costs & Fees effective July 1, 2023 to June 30, 2024

Dissolution of Marriage with Children (DC) $177.00

Dissolution of Marriage without Children (DN) $177.00

Adoption (AD) $157.00

Civil Collections (CC) $157.00

Mortgage Foreclosure (MF)$157.00

Civil Plenary (PL) $232.00

Civil Tort (CT) $232.00

Juvenile Paternity (JP) $196.00

Estates (ES/EU) $177.00

Trust (TR) $177.00

Guardianship (GU) $177.00

Miscellaneous (MI) $157.00

Small Claims (SC) $87.00

Expungement - Conviction (XP) $157.00

Expungement - No Conviction (XP) No Charge

Certified Court Documents - $1.00 per page, $3.00 for certification


Civil Actions
The filing fees above reflect the amount for ONE (1) named Defendant. A $10.00 service fee shall be collected for EACH additional Defendant that is named or added.


Service by Sheriff: For all cases where service by Sheriff is requested, a $28.00 service of process fee shall be collected per case. An additional one-time Post Judgment Service Fee of $28.00 will be collected. The Kosciusko County Clerk collect this service fee for any case filed in Kosciusko County Courts. 

 

Court Information

LOCAL RULES OF KOSCIUSKO CIRCUIT AND SUPERIOR COURTS

Local Rules of Kosciusko Courts effective January 1, 2025

Local Rule Amendment for Public Comment (posted 10/15/2024)

Court Forms provided by State Coalition for Court Access

Kosciusko County COURTS AND CLERK will be closed on the following holidays:

2025

New Years Day, January 1, 2025

Good Friday, April 18, 2025

Memorial Day, May 26, 2025

Independence Day, July 4, 2025

Labor Day, September 1, 2025

Veterans Day, November 11, 2025

Thanksgiving Break, November 27 & 28, 2025

Christmas Eve, December 24, 2025

Christmas Day, December 25, 2025

Disaster Preparedness

 disaster prep

Disaster preparedness refers to measures taken to prepare for and reduce the effects of disasters. That is, to predict and, where possible, prevent disasters, mitigate their impact on vulnerable populations, and respond to and effectively cope with their consequences.

 

Deductions and Exemptions

Several deductions are available for property owners to apply for to reduce payable taxes.  The following list identifies some of those deductions and filing deadlines.  If you think you might qualify for any of the exemptions or deductions, you may contact the Auditor's Office at 574-372-2323 for further information.  Please feel free to contact our office if you have any questions about these deductions. 

Homestead DEDUCTION

Property must be in owner's name and be the principal place of residence as of December 31st. Deduction must be filed by December 31st. This is a one-time filing unless status changes.  The Auditor is to be notified within sixty (60) days of any change.  The Standard Deduction reduces the value by $48,000 OR 60% of the assessed value of the eligible property.  The Supplemental Homestead deduction then removes 35% or 25% of the remaining homestead assessed value, depending on the amount remaining.   The Homestead Deduction requires the last 5 digits of social security numbers and the last 5 digits of driver's licenses or state ID's.  If your property is in a trust, we will need a copy of your trust paperwork along with the form.

Click here to file for Homestead deduction online.

Age 65 Deduction

If you are 65 or older before December 31st, your adjusted gross income on your Federal Income Tax Return is less than $32,610 (single return) and $43,480 (joint return), receiving a homestead for the previous year and the value of real property is less than $240,000.00, you may apply by December 31st for an age deduction.  You must bring a copy of your Federal Income Tax return when applying.  Deductions for mobile homes not assessed as real property must be filed by December 31st.  The adjusted gross income includes EVERYONE holding title on the property and they have to be living on the property UNLESS the person filing has a life estate.  Gross value is reduced by $14,000.

Click here to file Over 65 Age deduction online.

Over 65 Circuit Breaker Credit

If you are 65 or older before December 31st and your adjusted gross income on your Federal Income Tax Return is less than $32,610 for single and $43,480 for married couples with a value for the real property less than $200,000 you may apply by December 31st for this credit.  You must bring a copy of your Federal Income Tax return when applying.  Deductions for mobile homes not assessed as real property must be filed by December 31st.  Applicants must reside on property.

Click here to file for Over 65 Circuit Breaker credit online.

Disabled Veteran

An individual who served in the military and received an honorable discharge and is at least 10% disabled may qualify for this deduction. To be filed by December 31st for real or personal property.  The disability must be evidenced by a pension certificate, pension check or award stating the disability.  There are no income or value limitations for a partially disabled Veteran deduction.  For a totally disabled Veteran's deduction the value of all tangible property cannot exceed $200,000. To obtain the pension certificate you may call your local Veterans Service Officer or contact the State Veteran's Administration. If your property is in a trust, we will need a copy of your trust paperwork along with the form.

Click here to file Disabled Veterans Deduction online.

Blind or Disabled Deduction 

A blind or disabled person may receive $12,480 deduction off the value of their property used and occupied as his or her primary residence, if his or her taxable gross income is less than $17,000 in the preceding year.  If the property is owned as of December 31, the deduction must be filed by December 31st.  It must be accompanied by your social security award statement or a written statement from a physician licensed in the State of Indiana stating the disability.  If your property is in a trust, we will need a copy of your trust paperwork along with the form.

Click here to file Blind or Disabled deduction online.

SOLAR ENERGY, WIND POWER, GEOTHERMAL AND HYDROELECTRIC DEDUCTION

The County Assessor must have assessed the device.  Geothermal & Hydroelectric devices must have been installed after 12/31/1981 and be accompanied by proof of certification of qualification by the State Department of Environmental Management.  File one time.

Click here to file Solar, Wind or Geothermal Deduction under Energy Systems online.

HERITAGE BARN DEDUCTION

Indiana Code 6-1.1-12-26.2 provides a property tax deduction for heritage barns.  Specifically, an eligible applicant is entitled to a deduction against the assessed value of the structure and foundation of a heritage barn.  The deduction is equal to 100% of the assessed value of the structure and foundation of the barn.

Click here to file the Heritage Barn deduction online.  

APPLICATION FOR PROPERTY TAX EXEMPTION

This application must be filed on or before April 1 of the assessment year and must be re-filed every even year unless the exempt property is owned, occupied and used for educational, literary, scientific, religious, or charitable purposes an continues to meet the requirements. Click here to print out and fill out the form.

E-Filing

E-FILING IN KOSCIUSKO COUNTY COURTS

Voluntary on May 5, 2017

Mandatory on July 3, 2017

Visit courts.in.gov/efile to find more information.  An E-Filing User Guide is also available on this page.  Please review Indiana Trial Rule 86 for the latest rules applicable to e-filing.