Tax Abatements

Pulaski County and the Town of Winamac will offer assessed-value deductions (tax abatements) on new real-estate construction and improvements, new personal property, and the occupation of vacant buildings pursuant to applicable sections of the Indiana Code and based on the amount of investment and promised job creation. Most abatements are offered for industrial purposes (manufacturing, logistical distribution, research and development, and information technology), but commercial abatements are sometimes available within the Economic Development Target Area in downtown Winamac, as are residential abatements in narrowly tailored circumstances.

Pursuant to Pulaski County Ordinance 2024-03, adopted in July 2024 by a 4-2 vote, for requests for non-residential assessed-value deduction made to the Pulaski County Council for investment made outside of the corporate limits of any municipality, a completed application and an application fee must be submitted, and the Pulaski County Economic Development Commission must make a recommendation to the Council based on a scoring rubric.

• Abatement Guidelines (Non-Residential)
• Abatement Application (Non-Residential)
• Abatement Scoring Rubric (Non-Residential)

The Indiana Department of Local Government Finance website has a comprehensive list of property-tax forms, including those required for seeking and remaining compliant with tax abatements. Noteworthy forms include

• Abatements, New Personal Property
  • 51764, Form SB-1/PP (statement of benefits)
  • 51765, Form CF-1/PP (annual statement of compliance)
• Abatements, Real Estate Improvements
  • 51767, Form SB-1/Real Property (statement of benefits)
  • 51766, Form CF-1/Real Property (annual statement of compliance)
• Vacant Building Deduction
  • 55182, Form SB-1/VBD (statement of benefits)
  • 55183 Form CF-1/VBD (annual statement of compliance)

Additionally, various 103 and 103-Long Forms are required depending on the nature of your company and your deductions.

Please also see Pulaski County Resolution #2021-06, regarding callback provisions and assessment-appeal prohibitions in the case of assessed-value deductions granted as incentive for investment.

In Pulaski County, we understand that the success of your business is a contributing factor to the success of our people and county. Our Economic Development team works tirelessly to provide the right-fit assistance, incentives, or both to bring new business to town and to benefit those who operate in our borders. Please contact the Pulaski County Economic Development executive director to learn more about any incentives or forms of assistance.