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On Local Government provides local elected officials and community leaders with timely information and resources about the local government revenue system, legislative changes, the state budget and other issues that impact local government finance. The programming consists of three informational webinars a year hosted at local Extension offices or viewed individually by local elected officials as well as regional programs where specialists and educators take local elected officials and community leaders through the local government revenue system with their own community’s data. In addition to webinars and workshops, On Local Government provides an array of resources for understanding local government finance.
Released in 2014, these seven videos with educational material explain Indiana property taxes.
Community leaders explore and analyze their communities’ property data from individual units’ levies all the way to the homeowners’ bill.
These two-hour webcasts are hosted three times per year. They cover how recent state legislation affects cities and counties.
This monthly web column and podcast covers changes in state tax law.
During the last On Local Government webinar, Dr. Larry DeBoer discussed pending legislation during the 2016 State Legislative session concerning local income tax distribution, road funding and farmland assessment. How could the various versions of these bills affect local governments differently?
Property Tax Basics
The best place to start to understand our local government revenue system in Indiana is by learning how the property tax system works. This is a series of seven short videos that take the viewer from understanding the components of the property tax formula to how to read a property tax bill.
Additional Video Resources
In this series of tables about local government budgets and property taxes, you’ll find appropriations and revenues for all the units of government in your county—the county government itself, plus the townships, cities, towns, schools, library districts and others. The next several tables show how the local budgets relate to the property tax bills paid by taxpayers. Along the way, you’ll see how unit tax rates are combined to make the district tax rates, how the tax cap credits are determined, how local option income taxes may reduce property tax bills and some sample homeowner tax bills for lower and higher tax districts.
Purdue Agricultural Economics Report – Find timely articles on farmland assessment as well as general economic outlooks.
Farmland Property Tax Assessments Larry DeBoer and Tamara Ogle (June 2015)
An Update on Indiana Farmland Assessments Larry DeBoer (April 2015)
The Coming Dilemma of Higher Taxes and Lower Crop Incomes Larry DeBoer (August 2014)
Indiana’s 2009 Property Tax Reforms Part 1 and Part 2 Larry DeBoer (2008)
What Do We Know about Indiana’s Property Tax Caps? Larry DeBoer (2015)
The Personal Property Tax in Indiana John Stafford and Larry DeBoer (2014)
A Cost of Community Study for Indiana Counties and School Corporations Larry DeBoer (2010)
The Share of Indiana Taxes Paid by Businesses and Individuals Larry DeBoer (2007)
Indiana’s County Motor Vehicle Excise Surtax and Wheel Tax Larry DeBoer and Anita Yadavalli (2012)
In local government, it is important to know where to go for data and resources. Here is a list of commonly used links:
At this link, find referendum information, your county budget order, ratio studies and information on local income tax distribution as well as general information about the structure of local government finance at Indiana’s Department of Local Government Finance.
Gateway is a partnership between the Department of Local Finance, the State Board of Accounts and the Indiana Business Research Center at Indiana University. Local units submit data to various state agencies via this online portal. It also allows the public to view important information about their local government from tax increment finance (TIF) districts, local government expenditure data, local budget hearings and more.
Follow bills or stream sessions and committee hearings live at the Indiana General Assembly website during the state legislative session or access publications and reports including the Legislative Service Agencies annual county property tax studies.
Find state budget information and fiscal forecasts as well as local income tax data on the State Budget Agency’s website.
This is the General Assembly’s “bible” of state and local government tax and budget information, prepared by the Legislative Services Agency every December for the next session of the legislature. Online editions go back to 1999.
Sometimes it’s necessary to go straight to the source. Here’s the collection of laws that govern the operation of Indiana state and local governments. Title 6 treats taxation, and Title 36 is about local government.
To learn more about Purdue Extension’s On Local Government, contact: