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The Department of Local Government Finance is responsible for ensuring property tax assessment and local government budgeting are carried out in accordance with Indiana law. The Department is charged with publishing property tax assessment rules and annually reviewing and approving the tax rates and levies of every political subdivision in the state, including all counties, cities, towns, townships, school corporations, libraries, and other entities with tax levy authority.
The mission of the Department is to ensure a fair and equitable property tax system for Indiana taxpayers.
1. Put taxpayers first.
2. Respect local control.
3. Excellence in all that we do.
The Department is led by Commissioner Micah G. Vincent who oversees the operations of the Department and serves as a member of the Distressed Unit Appeals Board.
The Department's legal staff is led by General Counsel Cathy Wolter. The legal staff draft and publish property tax assessment rules and interpret statutory law to ensure property tax assessments and local government budgeting are carried out in accordance with Indiana law and Department rules and regulations.
The Assessment Division is led by Director J. Barry Wood. Director Wood and his staff provide guidance, technical instruction and support to taxpayers and local officials across the state. The assessment division promotes consistent assessing procedures throughout the state by providing guidance, technical instruction and securing compliance with the applicable laws to ensure the fair and equitable assessment of real and personal property for taxpayers and local officials. The division is responsible for the statewide assessment of public utilities; personal property auditing; assisting in equalization studies; developing manuals, rules and guidelines for use by local officials; and providing training to assessing officials and administering an assessment certification program. The division maintains field representatives throughout the state to better serve local units of government. To contact a local field representative, see CONTACT US page.
The Budget Division is led by Director Courtney Schaafsma. Director Schaafsma and her staff work closely with local officials in preparing their annual budgets and to monitor and enforce statutory compliance with Indiana law. The division's staff provides recommendations to the Commissioner on matters related to budgets, rates, levies, exceptions to property tax controls and taxpayer exceptions to tax rate increases. Throughout the year division staff are involved in training and participate in budget hearings and appeals throughout the state. The division maintains field offices throughout the state to better serve local units of government. To contact a local field representative, see CONTACT US page.
The Data Analysis Division was created by I.C. 6-1.1-33.5. Division staff conduct on-going research and analysis in all areas of property taxation. The Division receives and reviews data from county auditors and assessors and works with counties to ensure data is compliant with state data standards and applicable laws. The Division ensures compliance of software used in the administration of property taxes with 50 IAC 26, “Computer Standards for a Uniform and Common Property Tax Management System”. The Division also facilitates data submissions from local units of government and Department database management. Included in this is the support of a number of applications, the largest is the Indiana Gateway for Government Units ("Gateway"). The Gateway project aims to modernize the way local government information is collected and published.