List of counties

Reports

Statewide Reports

• 2021 Certified Local Income Tax Report (all counties)
  • 2021 Certified Local Income Tax Report - Lake County Only
• 2021 Maximum Mental Health and Developmental Disabilities Appropriations (all counties) - updated 7/28/20
• 2021 Library Estimated Maximum Budget Report (all counties)
• 2021 Calculation of Estimated Cumulative Fund Maximum Rates (all counties)
• 2021 Estimated Property Tax Cap Credits by Unit (all counties)
• 2021 Calculation of Estimated Maximum Levy (all counties) - updated 7/28/20
• 2021 Estimated Debt Service Payments and Levies (all counties)
• 2021 Estimated Miscellaneous Revenues (all counties) - updated 6/23/20
• 2021 December Property Tax Collections Calculation Worksheet (all counties)

• 2020 Levy Freeze Certification and Equivalency Rates
• 2020 Certified Local Income Tax Report (all counties)
  • 2020 Estimated Local Income Tax Report - Lake County Only
• 2020 Report 1 - Estimated tax cap credits by unit (all counties)
  • 2020 Allocation Workbook
• 2020 Maximum Mental Health and Developmental Disabilities Appropriations- updated 8/30/19
  • 2020 Translation Tool- updated 8/30/19
• 2020 Estimated Debt Service Payments and Levies (all counties)
• 2020 Calculation of Estimated Maximum Levy (all counties) - updated 7/11/19
  • 2020 Calculation of Estimated Maximum Levy (counties only) - updated 8/30/19
• 2020 Library Estimated Maximum Budget Report (all counties)
• 2020 Calculation of Estimated Cumulative Fund Maximum Rates (all counties)
• 2020 Line 7 Worksheet (all counties)
• 2020 Estimated Miscellaneous Revenues (all counties)

• 2019 Supplemental Local Income Tax Distribution
• 2019 Levy Freeze Certification and Equivalency Rates - 3/28/19
• 2019 Supplemental LIT Calculation (all counties)
• 2019 Line 7 Worksheet (all counties)
• 2019 Allocation Workbook(all counties)
• (all counties)
• 2019 Report 1 - Estimated tax cap credits by unit (all counties)
• 2019 Report 2 - Estimated taxing district rates (all counties)
• 2019 Report 3 - Estimated taxing district property tax cap credits (all counties)
• 2019 Library Estimated Maximum Budget Report (all counties)
• 2019 Estimated Miscellaneous Revenues (all counties) - updated 08/03/18
• 2019 Calculation of Estimated Maximum Levy (all counties)
• 2019 Estimates of Maximum Mental Health and Developmental Disabilities Appropriations (all counties)
• 2019 Mental Health Growth Factor Calculation (all counties)
• 2019 Estimated Debt Service Payments and Levies (all counties)
• 2019 Certified Local Income Tax Report (all counties) - updated 11/20/18
• 2019 Calculation of Estimated Cumulative Fund Maximum Rates (all counties - all units except schools)
• 2019 Calculation of Estimated School Operations Maximum Levy (all counties)

• 2018 Supplemental Local Income Tax Distribution (part 1) (all counties)
• 2018 Supplemental Local Income Tax Distribution (part 2) (all counties)
• 2018 Circuit Breaker Report (all counties)
• 2018 Certified Local Income Tax Report (all counties)
• (all counties)
• 2018 Line 7 Worksheet (all counties)
• 2018 Report 1 - Estimated tax cap credits by unit (all counties) updated 8/1/17
• 2018 Report 2 - Estimated taxing district rates (all counties) updated 8/1/17
• 2018 Report 3 - Estimated taxing district property tax cap credits (all counties) updated 8/1/17
• (all counties)
• 2018 Allocation Workbook (all counties)
• Estimated Miscellaneous Revenues for Budget Year 2018 (all counties)
• 2018 Estimates of Maximum Mental Health and Developmental Disabilities Appropriations (all counties)
• 2018 Calculation of Estimated Cumulative Fund Maximum Rates (all counties - all units except schools)
• 2018 Calculation of Estimated Cumulative Fund Maximum Rates (all counties - schools only)
• 2018 Calculation of Estimated Maximum Levy (all counties)
• 2018 Estimated Debt Service Levies (all counties)
• Archive for previous year reports
• Additional Statewide Reports

Budget

The budget order is a critical document in calculating tax bills. The order contains the state's certification of the approved budget, the certified net 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 for each taxing district.

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.

These reports show the progress of the county as reported by the county officials. These visual aids illustrate the timeline of the "year in the life of a county official" and show where the county falls in its steps toward on-time tax billing.

Legislative Services Agency County Property Tax Reports

To see the full listing of available studies, click HERE.