Circuit Breaker Information

• Impact of the Property Tax Caps, 2018
• Impact of the Property Tax Caps, 2017
• Impact of the Property Tax Caps, 2016
• Impact of the Property Tax Caps, 2015
• Impact of the Property Tax Caps, 2014
• Impact of the Property Tax Caps, 2013
• Impact of the Property Tax Caps, 2012
• Impact of the Property Tax Caps, 2011
• Impact of the Property Tax Caps, 2010
• Circuit Breaker Fact Sheet (PDF)

Circuit Breaker Memoranda

• Estimates of 2017 Property Tax Cap Credits for School Corporations that Elect to Waive Protected Taxes - August 4, 2016
  • Estimates of 2017 Property Tax Cap Credits for School Corporations
• Guidance for Using the Property Tax Cap Credits Allocation Workbook
  • Allocation Workbook
• Estimates of 2017 Property Tax Cap Credits - July 29, 2016
• Estimated Debt Service Levies for Budget Year 2017
  • Report 1 - Estimated tax cap credits by unit
  • Report 2 - Estimated taxing district rates
  • Report 3 - Estimated taxing district property tax cap credits
• Reallocation of Property Tax Cap Credits under IC 6-1.1-20.6-9.8 - June 10, 2016
  • Instructions
  • Workbook
• Reallocation of Circuit Breaker Credits under IC 6-1.1-20.6-9.8 - June 5, 2014
  • Reallocation of Circuit Breaker Credits Form
• Legislative Changes Affecting the Circuit Breaker Credit for Residential Property- May 7, 2014
• Revenue Reduction Due to Circuit Breakers - March 11, 2014
• Notification Regarding Revenue Reduction Due to Circuit Breakers - June 19, 2013
• Circuit breakers and common areas: difference in how the Indiana Code treats an apartment complex versus a mobile home park - August 10, 2012
• Circuit Breaker - Common Area Clarification
• Allocation of Tax Revenue Subject to “Circuit Breaker” Credits - July 3, 2012
• Homestead/Tax Cap Guidance - May 22, 2012
• Manufactured Housing Circuit Breaker Clarification - January 30, 2012
• Circuit Breaker Exempt and Nonexempt Funds - May 20, 2011
• Circuit Breaker Credit Reporting - February 28, 2011
• Exempt and Nonexempt Rates and the Circuit Breaker - May 5, 2010
  • Unit Payment of Debt Service
  • Distribution Method With and Without Exempt Rates
• Circuit Breaker and Debt Service - April 6, 2010
• Circuit Breaker Credit Reporting - March 15, 2010
• Application of the Over 65 Circuit Breaker Credit - March 5, 2010
• Debt Exemption in Lake and St. Joseph Counties FAQ - December 21, 2009
• Mathematical Rounding Issues When Allocating Cap Amounts - October 19, 2009
• Property Class Codes and Circuit Breaker Caps Revision Memo – December 1, 2008
• Property Class Codes and Circuit Breaker Caps – October 30, 2008
• Circuit Breaker Credit Reporting Schedule – October 8, 2008
• Memorandum on Circuit Breakers - June 2, 2008

For More Information

For more information on the circuit breaker, contact your county auditor. A complete listing of auditor contact information can be found online at http://www.in.gov/dlgf/2440.htm.

Additional information regarding the circuit breaker can be obtained by contacting the Indiana Department of Local Government Finance at (317) 232-3777.