Property taxes are the primary source of funding for local government in Indiana. The 2015 budget order shows that Porter County's taxing units in total were given approval to levy up to approximately $189 million in property taxes.
This page gives a general outline of property taxes. The links to the left provide more details on topics such as tax rates and deductions.
How Are Tax Bills Determined?
The County Assessor, Auditor, and Treasurer work closely together in the assessment-to-tax billing process. The process includes the following steps:
- The county and township assessors assign an assessed value to properties.
- The county assessor and the county auditor balance these values by July 1.
- The county auditor certifies the net assessed values by August 1.
- Taxing units conduct public hearings on their proposed budgets and must adopt their budgets by Nov. 1.
- The Indiana Department of Local Government Finance (DLGF) reviews the budget data. By Feb. 15, the DLGF certifies the tax rates and issues budget orders.
- The county auditor prepares the tax abstract needed to prepare tax bills.
- The county treasurer prints and mails out the tax bills, with the first installment typically due May 10.
- After the treasurer certifies the collections, the county auditor computes the distribution of tax revenue to each taxing unit by June 30. (Another tax distribution occurs after the fall tax collection).
The DLGF keeps track of each county's progress in the assessment to tax billing process. Check the statewide budget status map.
Where Does Your Tax Money Go?
The property taxes you pay fund your local taxing units, such as your school system, library, township, county government, and -- if you live in a city or town -- your municipality.
Your tax bill may also include other assessments, such as conservancy district taxes, drainage assessments, and weed or sewer liens.
Here is a look at how taxes are distributed in Porter County's two cities:
(Pie charts are from the flier available at the Porter County Auditor's Office, "Where Does Your Tax Money Go?")