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Max Levy and Tax Cap data reviewed

At its first meeting in August each year, County Councils must review estimates of maximum property tax levies and funding losses due to the Circuit Breaker tax credits. As in prior years, our office has compiled a report with the relevant data for the Porter County Council's review on August 30. To view our report, click here: 2023 Max Levy and Circuit Breaker report. Most of the information for the report was derived from the following state reports: Estimated Maximum Levy for Budget Year 2023 and 2023 Estimated Property Tax Cap Impact Report. 

The report includes levy and tax cap data for all taxing units in Porter County. For county government, the report shows:

  • In accordance with the state max levy growth quotient of 5% for 2023, the maximum property tax levies for county government funds are estimated at $48.1 million, up from $45.9 million in 2022.
  • The Circuit Breaker revenue loss for county government funds is estimated at $2.4 million, up from last year's estimate of $2.3 million.

2023 CNAVs (2)

Porter County taxable values climb

Our office has certified the net assessed values that will be used in the 2023 budget process. These values determine the tax base, and, as reflected in the chart above, the values once again climbed significantly.

Overall, the county's certified net assessed value (CNAV) totals $12.5 billion, an increase of 11.96% over this year's values. Some additional details:

  • Real property values climbed an overall 14%, while personal property values declined 3.9%.
  • Of the real property categories, homestead net values increased the most, 18.9%. The 2% tax category -- which includes apartments, other residential facilities, and agricultural land -- increased 9%. The 3% category -- which includes businesses -- increased 4.9%.
  • The total taxable value of property in Tax Increment Financing (TIF) areas increased 9.9%.
  • The CNAVs increased in all but one of Porter County's 31 taxing districts.

More CNAV details by individual taxing unit and fund are available online through this link on Indiana's Gateway portal.

Adjusted tax bills issued for Pine Township tax districts

An error in neighboring LaPorte County has prompted adjusted property tax bills for taxpayers in Pine Township in Porter County. The affected property owners are those in the Michigan City School district, specifically, Beverly Shores, the Town of Pines, and a portion of unincorporated Pine Township.

The error involved the calculation of the supplemental homestead deduction. Tax rates throughout LaPorte County had to be re-calculated, including those for the Michigan City Schools. 

The change to the school's tax rate was an increase of 0.006 cents. The difference in tax bills will be applied to the fall installment.

For more information about the revised tax bills, our office has prepared a handout, which is available at our office and by clicking here: A Message to Pine Township Taxpayers.

The chart below shows the approved 2022 tax rates including the changes to the three Pine Township districts, as shown in the Porter County budget order. To  view the budget order online, click here: Porter County amended 2022 budget order

Taxing District2021 Tax Rate2022 Tax Rate
Boone Township2.56402.3932
Center Township1.98631.9106
Valparaiso--Center Township2.95842.8672
Jackson Township1.52371.4654
Liberty Township1.58011.5214
Chesterton--Liberty Township2.43822.3818
Morgan Township1.49141.4783
Pine Township--Michigan City Schools1.47301.4016
Pine Township--Duneland Schools1.56141.4965
Beverly Shores1.97151.9365
Pines town1.89831.8251
Pleasant Township1.57361.5602
Portage Township1.84141.7975
Portage--Portage Township2.79742.7240
Ogden Dunes2.16322.1411
Porter Township1.50821.5989
Union Township1.60101.5314
Washington Township1.49921.4909
Westchester Township1.66731.6391
Portage--Westchester Township2.86132.7712
Chesterton--Westchester Township2.55402.5048
Burns Harbor1.99271.9364
Dune Acres2.05051.9892
Porter town2.75112.7139
Chesterton--Jackson Township2.42682.3706
West Porter Fire1.48631.5796
Valparaiso--Washington Township2.70782.6732
Valparaiso--Morgan Township2.69942.6661
Valparaiso--Center Township MTE1.98631.9106

Income Tax revenue for 2022 certified

The table below shows the local income tax (LIT) revenues that our office distributes monthly to the county, cities and towns. The revenue comes from payroll withholdings from those who work in the county.

Overall, Porter County's 2022 local income tax revenues are 2.4% lower than in 2021. Per state statute, half of the total is reserved for a credit on homeowner tax bills and for the Northwest Indiana Regional Development Authority. The other half is distributed to the county and municipalities. 

Did you know? Porter County's LIT rate of 0.5% (.005) is the lowest in Indiana. Only one other county currently has this same rate. The following breakdown shows the distribution to the county and municipalities in 2021 and 2022.

County $   6,113,221
Portage  3,287,307 
Valparaiso     2,832,254
Chesterton     1,166,464
Porter        433,630
Hebron        332,408             324,572
Kouts        167,722            163,768
Burns Harbor        103,186            100,753
Ogden Dunes          99,080             96,744
Pines         63,197              61,707
Beverly Shores         54,717             53,427
Dune Acres         16,246


Upcoming Events

Oct. 4 -- Porter County Commissioners, 10 a.m.

Oct. 4 -- Porter County Council 2023 budget hearings, 5:30 p.m. Budgets to include Sheriff, Jail, Prosecutor, Assessor, Veteran Services.

Oct. 6 -- Porter County Council 2023 budget hearings, 5:30 p.m. Budgets to include the courts, probation departments, Auditor, and Airport.

Oct. 11 -- Porter County Council 2023 budget hearings, 5:30 p.m. Budgets to include Highway, Storm Water, Parks, Animal Shelter, Commissioners.

Oct. 18 -- Porter County Council 2023 budget adoption, 5:30 p.m., to be followed by regular monthly Council meeting.

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Auditor web/Facebook sites are written and maintained by Vicki Urbanik     

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