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.
2025 Lake County Budget Order - Issued January 14, 2025
- 2024 Lake County Budget Order - Issued January 16, 2024
- 2023 Lake County Budget Order AMENDED - Issued February 10, 2023
- 2022 Lake County Budget Order - Issued January 13, 2022
- 2021 Lake County Budget Order AMENDED - Issued February 12, 2021
- 2021 Lake County Budget Order - Issued January 15, 2021
- 2020 Lake County Budget Order - Issued January 14, 2020
Reports
- 2026 Supplemental Local Income Tax Distribution Report (all counties) - [COMING May 2026]
- 2026 Levy Freeze Certification and Equivalency Rates Report - [COMING January 2026]
- 2026 Estimated Local Income Tax Report (all counties) - 10/9/25
- State Budget Agency: 2026 Certification Calculations (all counties)
- 2026 Estimated Property Tax Cap Credits by Unit Report (all counties)
- 2026 Operating and School Safety Referendum Information Report (all counties)
- 2026 Estimated Library Maximum Budget Report (all counties)
- 2026 Estimated Cumulative Fund Maximum Rates Report (all counties)
- 2026 Estimated Maximum Levy Report (all counties)
- Includes 2026 Maximum Mental Health and Developmental Disabilities Appropriations
- 2026 Estimated Debt Service Payments and Levies Report (all counties)
- 2026 Estimated Miscellaneous Revenues Report (all counties)
- 2026 December Property Tax Collections Calculation Worksheet (all counties)
- 2025 Circuit Breaker Report
- 2025 Supplemental Local Income Tax Distribution Report (all counties)
- 2025 Levy Freeze Certification and Equivalency Rates Report
- 2025 Certified Local Income Tax Report (all counties) - Updated: April 25, 2025
- 2025 Operating and School Safety Referendum Information Report (all counties)
- 2025 Library Estimated Maximum Budget Report (all counties)
- 2025 Estimated Cumulative Fund Maximum Rates Report (all counties)
- 2025 Estimated Property Tax Cap Credits by Unit Report (all counties)
- 2025 Estimated Maximum Levy Report (all counties)
- Includes 2025 Maximum Mental Health and Developmental Disabilities Appropriations
- 2025 Estimated Debt Service Payments and Levies Report (all counties)
- 2025 Estimated Miscellaneous Revenues Report (all counties)
- 2025 December Property Tax Collections Calculation Worksheet (all counties)
- 2024 Circuit Breaker Report
- 2024 Supplemental Local Income Tax Distribution (LAKE COUNTY)
- 2024 Levy Freeze Certification and Equivalency Rates - Updated 5/22/24
- 2024 Certified Local Income Tax Report (LAKE COUNTY)
- 2024 Library Estimated Maximum Budget Report (all counties)
- 2024 Calculation of Estimated Cumulative Fund Maximum Rates (all counties)
- 2024 Estimated Property Tax Cap Credits by Unit (all counties)
- 2024 Calculation of Estimated Maximum Levy (all counties)
- Includes 2024 Maximum Mental Health and Developmental Disabilities Appropriations
- 2024 Estimated Debt Service Payments and Levies (all counties)
- 2024 Estimated Miscellaneous Revenues (all counties)
- 2024 December Property Tax Collections Calculation Worksheet (all counties)
- 2024 TIF Neutralization Forms
- 2023 Circuit Breaker Report
- 2023 Supplemental Local Income Tax Distribution (all counties)
- 2023 Levy Freeze Certification and Equivalency Rates
- 2023 Certified Local Income Tax Report (all counties)
- 2023 Maximum Mental Health and Developmental Disabilities Appropriations (all counties)
- 2023 Library Estimated Maximum Budget Report (all counties)
- 2023 Calculation of Estimated Cumulative Fund Maximum Rates (all counties)
- 2023 Estimated Property Tax Cap Credits by Unit (all counties)
- 2023 Calculation of Estimated Maximum Levy (all counties)
- 2023 Estimated Debt Service Payments and Levies (all counties)
- 2023 Estimated Miscellaneous Revenues (all counties)
- 2023 December Property Tax Collections Calculation Worksheet (all counties)
- 2023 TIF Neutralization Forms
- 2022 Circuit Breaker Report
- 2022 Supplemental Local Income Tax Distribution (all counties)
- 2022 Levy Freeze Certification and Equivalency Rates
- 2022 Certified Local Income Tax Report (all counties) - updated 1/11/22
- 2022 Maximum Mental Health and Developmental Disabilities Appropriations (all counties)
- 2022 Library Estimated Maximum Budget Report (all counties)
- 2022 Calculation of Estimated Cumulative Fund Maximum Rates (all counties)
- 2022 Estimated Property Tax Cap Credits by Unit (all counties)
- 2022 Calculation of Estimated Maximum Levy (all counties)
- 2022 Estimated Debt Service Payments and Levies (all counties)
- 2022 Estimated Miscellaneous Revenues (all counties)
- 2022 December Property Tax Collections Calculation Worksheet (all counties)
- 2022 TIF Neutralization Forms
Assessment
Lake County Land Order Review Final Determination - 11/23/22
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.
- 2024 Ratio Study
- 2024 Approval Letter
- 2024 Narrative
Ordinances/Orders/Determinations
Lake County Land Order Final Determination - February 28, 2025
Lake County Land Order Petition Review Hearing - October 10, 2023
- Assessor Exhibit 1 - 2023 Lake County Land Order
- Assessor Exhibit 2 - Neighborhood Counts
- Assessor Exhibit 3 - 21-22 Sales by Neighborhood
- Assessor Exhibit 4 - Calumet Land Order with Additional Information
- Assessor Exhibit 5 - All Properties Mr. Young - Mr. Nowacki 2023
- Assessor Exhibit 6 - List of parcels sold by Mr. Young & Mr. Nowacki
- Assessor Exhibit 7 - Email responses and information from assessors (various dates)
- Assessor Exhibit 8 - June 21, 2023 Lake County PTABOA Meeting Minutes
- DLGF Document 1 - Letters to Assessors Requesting Additional Information for Land Orders
- DLGF Document 2 - 2023 Lake County Ratio Study
- DLGF Document 3 - Hearing Letter to Petition Signatories
- DLGF Document 4 - Land Order Hearing Guidelines & Agenda
- DLGF Document 5 - Department Field Representative Reports with related worksheets
- DLGF Document 6 - Miller Beach neighborhood 2514-004 sales with ratio comparisons worksheets
- Taxpayer Exhibit A - Petition for Review of Lake County Land Order
- Taxpayer Exhibit B - Email to Department from Mr. George Rogge with Exhibits 1-3
- Taxpayer Exhibit C - Letter dated October 23, 2023 from Mr. Andy Young
- Taxpayer Exhibit D - Miscellaneous Taxpayer Emails (various dates)
- A23-004 City of Hobart - Shortfall
- A23-026 Hanover Community School Corporation - Transportation
- A23-046 City of Crown Point - Annexation
- A23-049 Town of St. John - 3-Year Growth
- A23-050 Town of St. John Sanitary - 3-Year Growth
- A23-051 Town of St. John Water District - 3-Year Growth
- A23-062 Town of Griffith - 3-Year Growth
- A23-075 Town of Cedar Lake - 3-Year Growth
- A23-080 Town of Lowell - 3-Year Growth