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DLGF > County Specific Information > LaPorte LaPorte

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.

Assessment

  1. DLGF Memo - September 6, 2007
  2. Commissioners Announcement - September 15, 2007
  3. Denne ratio study of LaPorte County - October 19, 2007 (PDF)
  4. Wendt request for reassessment - October 29, 2007 (PDF)
  5. Commissioner Letter to LaPorte Co. Assessor re: Denne ratio study - November 20, 2007 (PDF)
  6. LaPorte Co. Assessor/Nexus Group response to Denne ratio study - November 28, 2007 (PDF)
  7. Commissioner Letter to Wendt requesting data from Denne ratio study - December 4, 2007 (PDF)
  8. Rep. Pelath Letter to DLGF - December 4, 2007 (PDF)
  9. Commissioner response to Rep. Pelath - December 13, 2007 (PDF)
  10. Commissioner Letter to LaPorte Co. Assessor and Wendt re: DLGF's review process - December 21, 2007 (PDF)
  11. Commissioner Letter to LaPorte Co. Assessor and Wendt re: tax billing data non-compliance and ratio study information request - January 17, 2008 (PDF)
  12. Atherton Letter - Response to Nexus Rebuttal to Denne Report - January 24, 2008 (PDF)
    • Analysis Of Sales Chasing (PDF)
  13. Letter from Atherton to Rushenberg RE Sales Chasing - February 27, 2008 (PDF)
    • Exhibit 1 to Feb. 27 Letter to Rushenberg - February 27, 2008 (PDF)
  14. LaPorte Public Hearing DLGF Presentation - March 6, 2008 (PPT)
    • Audio from LaPorte Public Hearing - March 6, 2008 (Audio)
  15. Notice to taxpayers - March 6, 2008
  16. DLGF study Michigan TWP improved RES corrected - April 2008
  17. Spearman scores - April 2008
  18. Corrected Michigan TWP improved RES ratio study - April 2008
  19. Spearman background - April 2008
  20. Wilcoxan Mann Whitney Teste mail From Kelly - April 2008
  21. Kelly email Responses - April 2008
  22. DLGF Completed Analysis - ratio study & Mann -Whitney - April 2008
  23. Schwab Effective Age Memo - April 2008
  24. Evaluation of Nexus's Claims - Simpson'sParadox - April 2008
  25. DLGF Ratio Study Analysis - April 16, 2008
  26. Median Change in Sold and Unsold Parcels, Improved Residential Property 2006 v 2007 - April 16, 2008
  27. DLGF Summary of LaPorte Ratio Study - April 24, 2008
  28. Chi Square Test - April 24, 2008
  29. LaPorte Nexus Evidence - April 24, 2008
  30. Atherton Closing Remarks - April 24, 2008
  31. Statement of County Auditor - April 24, 2008
  32. LaPorte Public Hearing - May 15, 2008 & Reassessment Resolution - May 2, 2008 (PDF)
  33. LaPorte County 2006 Annual Trending Summary, Rebuttal & Exhibits report

    Title Page: LaPorte County 2006 Annual Trending Summary, Rebuttal & Exhibits
    Contents: Table of Contents, LaPorte County Response & Exhibits, March 1, 2006 Assessments
    Tab 1: Cover Letter from Shaw Friedman
    Tab 2:
    Tab 3: Overview of LaPorte County Annual Trending Activities
    Tab 4: Summary of Land & Neighborhood Factor Changes, 05 v. 06
    Tab 5: Nexus Letter to Former DLGF Commissioner Melissa Henson
    Tab 6: LaPorte Co. Ethics Complaint Against Lorraine Harmon, former DLGF Employee
    Tab 7: Nexus Response to Denne Study #1
    Tab 8: Nexus Response to Denne Study #2
    Tab 9: Nexus Response to Denne Study #3 & DLGF Ratio Study
    Tab 10: Indiana Annual Trending Rule
    Tab 11:
    Tab 12: LaPorte County Final/Approved Ratio Study; Summary Page, 2006
    Tab 13: Nexus Analysis of High Income v. Low Income Assessment Levels, LaPorte Co.
    Tab 14: Comparison of Indiana Ratio Studies, Denne v. Kelly & Wuensch
    Tab 15: Summary of 2006 Appeals, LaPorte Co.
    Tab 16: Charts of Changes to Grade, Condition, Effective Age, & Land Values, 05 v. 06
    Tab 17: DLGF Analysis of LaPorte 2006 Assessments, Fall 2007
    Tab 18: 2007 Reassessment Map Status, State of Indiana, October, 2007
    Tab 19:
    Tab 20: Summary of DLGF Parcel Review Requests, LaPorte County
    Tab 21:
    Tab 22: DLGF Ratio Study (Billable AV v. Sales), March 2008
    Tab 23: Nexus Preliminary Corrected DLGF Ratio Study, March 2008
    Tab 24: Sample Neighborhood Study, Center Township, LaPorte County
    Tab 25: Summary of Spearman Rank Correlation Coefficient
    Tab 26: Misc. Correspondence, Memos, etc.
  34. LaPorte County Reassessment Hearing-May 15, 2008
  35. LaPorte Reassessment Audio-May 15, 2008
  36. LaPorte Reassessment Video - May 15, 2008 site | part 1 | part 2
  37. LaPorte County 2006 Annual Trending: Exhibits Volume II - May 15, 2008

    Title Page: LaPorte County 2006 Annual Trending: Exhibits Vol. II May 15, 2008
    Contents: Table of Contents, LaPorte County Response & Exhibits: Vol. II, March 1, 2006 Assessments
    Tab A: Cover Letter from Shaw Friedman, LaPorte County Attorney
    Tab B:
    Tab C: DLGF Ratio Study #2; DLGF Sales Chasing Study: DLGF Effective Age Study
    Tab D: LaPorte/Nexus Analysis of DLGF Studies
    Tab E: Tab F: Various Tables Prepared by LaPorte/Nexus
    Tab G:
    Tab H:
    Tab I: IAAO Training Materials from Workshop on Ratio Studies
    Tab J: DLGF Memo on Assessed Value Changes
    Tab K:
    Tab L: Articles from News Dispatch & Indianapolis Star
    Tab M: Letter from Representative Scott Pelath to Governor Mitch Daniels
    Tab N: Misc. E-Mail and Other Correspondence
    Tab O: DLGF Resolution & Public Hearing Notice
    Tab P: Indiana Tax Court Precedent
    MISC: Information from disc; various ratio studies, sales chasing studies, etc.
    A: DLGF LaPorte Co 2006 Ratio Study Using Bill Ver. 2 Corrected
    B: DLGF LaPorte Co 2006 Ratio Study Using Bill Ver. 2
    C:
    D: DLGF LaPorte Co 2006 Ratio Study Using Bill Ver 1 Corrected
    E: 2006 Pay 2007 Approved Ratio Study
  38. Nexus Submission - May 21, 2008
  39. Final Request from Wendt - Denne - Atherton - May 21, 2008
  41. DLGF Orders - LaPorte County to Reassess for Pay 2007 - 28 May, 2008
  42. LaPorte Reassessment Attachments - 28 May, 2008
  43. Audio from LaPorte Public Hearing - June 24, 2008 (Audio Part 1), (Audio Part 2)

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.

Financial Institutions Tax (FIT) Guaranteed Distribution Report for 2008. This report shows the distribution of FIT to each taxing unit in the county.

Public Safety Local Option Income Tax (LOIT) Distribution Report for 2008. This report shows the distribution of local income tax raised for public safety purposes. This revenue is distributed only to cities, towns, and the county unit.

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.

There are no Ratio Studies at this time

Asssessment 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.

Because each report is very technical in nature, please view the Glossary for definitions of terms used.

County Property Tax Summaries

At the direction of Governor Daniels, the Department of Local Government Finance (DLGF) developed summaries to provide taxpayers information about property taxes in their counties. These summaries are the first compilation of this information by county in Indiana. Each county summary provides a property tax breakdown for 2006 and 2007 and shows the shift of property tax burden between property classes. Additionally, the summaries break down where each property tax dollar goes, show a 2006-2007 comparison of local spending by unit and list recent debt issued by unit. Finally, the summaries reveal how much local spending has changed over a 10-year period and compare it to the rate of inflation.

Summaries represent the best information available to the Department as of October 2007. Because some counties have not provided complete data to the Department, information in the summaries may vary.

  • Property Tax Summary

    • Contracts

    NOTE: Since each county provides different information, not all types of contracts will be posted.

    CAMA (Computer Assisted Mass Appraisal): CAMA Software is used by County and Township Assessors to determine the value of properties on a large scale.

    PTBM (Property Tax/Billing Management): Once the assessments are set by the County Assessor, the data is transferred to the County Auditor's Tax/Billing System. This system allows the County Auditor to apply deductions, exemptions and abatements. Ultimately, this system generates the property tax bills to taxpayers.

    GIS (Geographic Information Systems): GIS is a specialized set of software that is designed to work with data referenced by coordinates, as well as a set of operations for analyzing the data. The software is helpful throughout the assessing process.

    MISC (Miscellaneous): These are various contracts, not listed above, that provide additional services to the assessing, taxing and billing process.

    EXP (Expenditures): These are documents that show specific expenditures by the county for various property tax-related functions.

    SUPP (Supplemental Materials): These are miscellaneous documents included by counties in their submissions that relate a variety of information.