Indiana Code Title 6. Taxation § 6-1.1-11-1.5

(1) an assessment date for property other than a mobile home assessed under IC 6-1.1-7 that occurs in a year that begins after December 31, 2015;  and

(2) an assessment date for a mobile home (including a manufactured home) assessed under IC 6-1.1-7 that occurs in a year that begins after December 31, 2016.

(1) use, value, character, or ownership of the tangible property;  or

(2) the age, disability, or income of any owner, contract buyer, or possessor of tangible property;