As of the January 1, 2023 assessment date, agricultural improvements can no longer be factored:
"Ind. Code 6-1.1-4-4.5(e) - (e) For an assessment beginning after December 31, 2022, agricultural improvements such as but not limited to barns, grain bins, or silos on land assessed as agricultural shall not be adjusted using factors, such as neighborhood delineation, that are appropriate for use in adjusting residential, commercial, and industrial real property. Those portions of agricultural parcels that include land and buildings not used for an agricultural purpose, such as homes, homesites, and excess residential land and commercial or industrial land and buildings, shall be adjusted by the factor or factors developed for other similar property within the geographic stratification. The residential portion of agricultural properties shall be adjusted by the factors applied to similar residential purposes."
Counties using INCama should see a check box to turn off all factors on such agricultural improvements; however, caution should be exercised because these factors may be positive or negative. Turning off a negative factor would increase the value of such improvements. Other adjustments such as to effective age or condition may need to be made to account for this. A script can also be run to identify all such improvements and eliminate these factors. Contact your XSoft Rep or other software vendor for more details.