On Local Government

From resources and videos to regional workshops and webinars, Purdue Extension’s On Local Government program is working to educate local elected officials, community leaders and taxpayers on the local government revenue system to help communities make informed decisions. On Local Government offers a suite of opportunities, media and resources for communities across Indiana including:

Property Tax System Video-Based Course

Released in 2014, these seven videos with educational material explain Indiana property taxes.

VIEW THE VIDEO SERIES

webinars & Local Government Finance Workshops

Educational programs provide opportunities for community leaders to explore and analyze their communities’ property tax data and learn about state and local government finance issues.

Capital Comments

This monthly web column and podcast covers changes in state tax law.

CAPITAL COMMENTS ARCHIVE

To learn more, contact a member of the campus listed below. We will also connect you with your local county Extension office to develop a program that fits your planning.

Tamara Ogle
Community Development Regional Educator
togle@purdue.edu

Farmland Assessment for Property Taxes

Each year in December, the Indiana Department of Local Government Finance (DLGF) certifies the base rate for farmland property taxes using a capitalization formula. The formula takes into account cash rate, corn and soybean prices, and production costs. It is a six-year average dropping the highest year. You can read more about the formula and explore the data resources DLGF uses on their website.  Purdue Extension Community Development projects long-term forecasts of the farmland base rate each fall to assist state and local government officials and farmland owners with long-term planning. 

FARMLAND BASE RATE FORECAST 2023

 Local Government Budget and Tax Data

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.

• Allen
• Carroll
• Cass
• Clinton
• DeKalb
• Fayette
  
• Franklin
• Gibson
• Henry
  
• Howard
• Huntington
• Jasper
• LaGrange
  
• Lake
• LaPorte
• Martin
• Newton
  
• Noble
• Pike
• Porter
• Poscey
• Pulaski
• Rush
• Steuben
• Spencer
• Starke
• Tippecanoe
• Union
• Vanderburgh
• Warrick
• Wayne
• Whitley

Useful Publications and Studies

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)
• 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)
• Indiana’s County Motor Vehicle Excise Surtax and Wheel Tax Larry DeBoer and Anita Yadavalli (2012)

Useful Links

In local government, it is important to know where to go for data and resources. Here is a list of commonly used links:

Department of Local Government Finance

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.

VISIT SITE

Indiana Gateway

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.

VISIT SITE

Indiana General Assembly

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.

VISIT SITE

Indiana State Budget Agency

Find state budget information and fiscal forecasts as well as local income tax data on the State Budget Agency’s website.

VISIT SITE

Indiana Handbook of Taxes, Revenues and Appropriations

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.

VISIT SITE

Indiana Code

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.

VISIT SITE

Running for Office

In this 90-minute workshop offered in partnership with the county clerk, participants gain an understanding the process of filing to run for elected office. They have a chance to connect with election officials and party leaders and build an appreciation of the importance of running an ethical campaign. Contact Kayla Wright, knwright@purdue.edu for more information.

Your County Data Snapshot

Purdue Extension has prepared extensive data profile reports for each county in Indiana. Local educators can offer a 60-minute presentation to walk through the report with your group and give some context and comparison for some of the data points.

Learn More