Taxes
Federal Income Taxes (Internal Revenue Service)
- Selected Income and Tax Items by ZIP Code (Indiana only)
- State/County Migration Flow Files (all states)
Indiana Sales Taxes (Indiana Department of Revenue)
Retail Sales
- Sales Tax Data, 1986-2006 (.xls)
Note: 1997 sales tax information is not available. - About the Sales Tax Data
Local Government Data (Indiana Department of Local Government Finance)
Budget Data
Indiana Property Taxes (Indiana Department of Local Government Finance)
Property and Excise Taxes
Property and Excise Tax Distribution
- Property Tax Profiles (all districts within each county)
- Text File (all counties, all years 1997-2005)
- 2003 Payable 2004 Property Tax Summary—Average Tax Rates
Background on the property tax
A tax on property is the primary source of revenue for local governments in Indiana. It is a tax on the assessed value of property. The tax rate multiplied by the assessed value owned by a taxpayer is what the taxpayer owes to the government; the tax rate multiplied by the total assessed value of the government is the total tax levy. The state also collects a very small part of the property tax, at a rate of one cent per $100 assessed value. The property tax is administered on the state level by the Indiana Department of Local Government Finance, and on the local level by the county and township assessors, the county auditor and the county treasurer.
Gross Rate, state property tax replacement credit (SPTRC), net rate and rankings are included in the county tax profiles that show all taxing districts within each of 92 counties in Indiana. The gross rates are based on the budgeted levy of the district and the prior year's total assessed value of property. The net rate was derived by multiplying the gross rate by 1 minus the state property tax replacement factor. The replacement factor determines how much money the tax bill is lowered by fund transfers from the State of Indiana. Of course, the net rate shown is not the final rate paid because final bills are based on updated assessed values not available when these rates are computed. The source agency for the rates is the Local Government Finance Department of the State of Indiana and specific tax related questions should be addressed to their office.
For a more detailed explanation of how property taxes are calculated, see the ABCs of Property Tax, a section of the Lake County Government Finance Study.
Related Links
- Indiana Local Government Information Site—Great resource from Purdue AgEcon on taxes
- Indiana Department of Local Government Finance
- Indiana Department of Revenue
- Handbook of Indiana State Taxes
