County Specific Information
List of counties
Budget
The budget order is a critical document in calculating tax bills. The order contains the state's certification of the approved budget, the estimated assessed value, the tax rate and the levy for each fund of each taxing unit in a county. The order also gives the total tax rate and property tax replacement credit (PTRC) rate, homestead credit rate and the local homestead credit rate for each taxing district.
In July 2007, the Department began analyzing each county's budget order to provide additional insight into how tax dollars are being collected and spent. These orders will be made available as they are completed.
Reports
County Adjusted Gross Income Tax (CAGIT) Distribution Report for 2008. This report shows the distribution of local income tax. CAGIT is distributed to each taxing unit, except schools.
County Economic Development Income Tax (CEDIT) Distribution Report for 2008. This report shows the distribution of local income tax. CEDIT is distributed only to cities, towns, and the county unit.
County Option Income Tax (COIT) Distribution Report for 2008. This report shows the distribution of local income tax. COIT is distributed to each taxing unit, except schools.
Assessment
Ratio Study
As part of the Annual Adjustment process, counties are responsible for submitting a ratio study and uniformity for all classes of property in all townships. The ratio study measures the accuracy and equity of assessments. It is determined by the formula: Assessed Value/Sale Price = Ratio. The assessment ratio for all properties in Indiana is to be 100%.
The accuracy of assessments refers to how close the assessments determined by local assessing officials are to market value-in-use.
Assessment Progress
On-time property tax billing is a culmination of a year’s worth of work of locally elected officials. The process can be separated into two stages: Assessment-to-Budget and Budget-to-Tax billing. Because these two stages are closely tied, delays in any of the steps in these two stages can have an affect on the timing of property tax bills.
The first step in on-time billing is timely completion of the assessment process, also known as trending, a function of the office of the county assessor. Once the county assessor has completed trending, a report called a “ratio study” is submitted to the state for review and approval.
The reports in this section of each County's page contains information provided by the county to show the progress in completing the 2007-pay-2008 assessment process.
The first two reports are of the Real Property and Personal Property status in a particular county. They show detailed synopsis of progress made, problems or delays encountered, and goals set by the county assessor. Information provided in these reports has been taken from correspondence and conversations with county officials.
The third report is of the status for the county’s seven “Data Submissions.” While some datasets show a significant “Number of Days Late,” there are many factors which cause delays in submission of data that are outside a county official’s control. These factors include but are not limited to: prior administration’s delays, computer program glitches/problems, delays in receiving required information from other locally elected officials, vendor delays and legislative changes.
The last two reports are charts showing the progress of the county as updated by the county assessor. These visual aids illustrate the timeline of the “year in the life of a county assessor” and show where the county assessor falls in their steps toward on-time tax billing. The summary version shows only the key steps required for completion before their values are submitted to the county auditor. The detailed version shows each of the specific steps and the very detailed processes involved in arriving at a county’s final gross assessed values.
Because each report is very technical in nature, please view the "Glossary" for definitions of terms used.
Contracts
To assist with the property tax assessment and billing process, county governments in Indiana contract with private companies for a variety of products, software and services. The Department of Local Government Finance has begun collecting information on these contracts to better understand how these services are provided to counties and how they can be improved in the future.
By making this information publicly available, the DLGF hopes to assist counties with contract negotiations and enable the public to better understand the systems behind assessment and billing procedures.
Contracts Summary
County Contract Status - January, 14 2008 (PDF)
County Contracts Summary - January, 14 2008 (PDF)
County Contract Classifications for Summary - January, 14 2008 (PDF)
- How much property tax do I owe?
- Why haven’t I received my tax bill?
- Where can I locate a form?
- Where can I find out how much homes have sold for in my area?
- What are property tax deductions and how do I know if I qualify for one?
- How are property taxes determined and calculated?
- How do I file for the Homestead Credit or another deduction?
- What can I do if I missed the deadline to file for my tax deduction?
