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Indiana and Administrative Code
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Administrative Code
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Reference Graphics and Slides
- 2012 and 2017 General Reassessment Funds
- This PowerPoint presentation outlines what the Reassessment Fund is, the differences between the two Reassessment Funds that will be in place for 2011, the uses of the Reassessment Fund and how the Reassessment Fund is established and maintained.
- Abatements
- This PowerPoint presentation covers the personal property abatement process.
- Assessment to Tax Billing: Start to Finish
- The Assessment to Property Tax Billing system works similar to a relay race. Each individual in the race is responsible for a leg, and if one falls behind in the race to the finish, those who follow must work harder to catch up to win the race. In the same way, local and state officials must work together, passing the baton from one office to the other to achieve timely billing. When there are delays at any point in the process, the subsequent responsibilities must be completed in a shortened time frame to maintain on-time billing.
- Assessment to Budget Process
- This graphic shows the detailed flow of responsibilities and the statutory citations associated with each step in the process.
- Civil Taxing Unit Budget Approval Flowchart
- This flowchart details the step-by-step process from certification of the net assessed values by the county auditor to the due date for the first installment of property taxes. Deadlines and statutory citations associated with each step are included.
- Budget 101
- This PowerPoint presentation covers the basics surrounding municipal finance, including definitions, deadlines and structure of local budgets. It also shows samples of the budget forms used and explains the Department role in the budget review and certification process.
Indiana County Auditors' Association
The Indiana County Auditors' Association is an affiliate group of the Association of Indiana Counties (http://www.indianacounties.org/). While the Department works in partnership with the Auditors' Association, the Association is a separate entity, governed by its own by-laws.
http://indianaauditors.org/
Reference Memoranda
- Review of Excess Levy Appeals - July 16, 2013
- Pay 2014 TIF Neutralization Worksheet- July 10, 2013
- Various Property Tax Deduction Matters - July 9, 2013
- Redevelopment Commission Responsibilities Regarding TIF - July 9, 2013
- Annexation Reporting - July 9, 2013
- Veterans' Deductions - July 8, 2013
- Gateway TIF Management - July 2, 3013
- State Budget Agency Memo - Assessed valuation growth quotient - July 2, 2013
- Procedures for the Establishment of Cumulative Funds - July 1, 2013
- Additional Appropriation and Transfer Procedures (IC 6-1.1-18-5; IC 6-1.1-18-6) - UPDATED July 10, 2013
- HEA 1374: Taxation of Certain Public Utilities - June 20, 2013
- Changes Affecting the 1% Tax Cap and Homestead Deduction Non-Reverting Fund - June 20, 2013
- Reporting by Redevelopment Commissions Regarding Tax Increment Financing Districts - June 19, 2013
- Transfer of Funds to Rainy Day Funds - June 19, 2013
- Transfer of Monies to the Airport Cumulative Building Fund - June 19, 2013
- Protected Taxes - June 19, 2013
- School Referendum Distributions - June 19, 2013
- Base Assessed Value Adjustment for Purposes of Tax Increment Financing - June 19, 2013
- Purchase of Firefighting Equipment on Installment Conditional Sale or Mortgage Contract by Fire Protection Districts - June 19, 2013
- Notification Regarding Revenue Reduction Due to Circuit Breakers - June 19, 2013
- Cumulative Building Fund Uses by Local Airport Authorities, House Enrolled Act 1045-2013 - June 12, 2013
- Budget Hearings Held by the Department of Local Government Finance - June 13, 2013
- House Enrolled Act 1077-2013, Transfer of EDITs to General Funds - June 13, 2013
- Exemption of Certain Property from Taxation - June 13, 2013
- HEA 1001: Property Taxes for Certain Debt Service Obligations and Lease Payments - June 6, 2013
- UPDATE to March 25, 2013 Memorandum Entitled, “Emergency 911 & Public Safety Access Point (“PSAP”) Funding” - June 6, 2013
- Transfers, Combinations, and Consolidations of Powers, Duties, Functions, or Resources - June 6, 2013
- Local Government Reorganization Referendum & Reclassification SEA 343 - June 6, 2013
- HEA 1568: Developer’s Discount; Sale of Vacant Parcels - June 6, 2013
- SEA 152: Burden of Proof in Certain Appeals; Interest on Refunds and Payments - June 6, 2013
- Controlled Projects - May 29, 2013
- 2014 Gateway Budgets Upload Specifications - May 24, 2013
- Fire Equipment Replacement Fund - May 17, 2013
- Changes Affecting Fiscal Bodies under IC 6-1.1-17-20 - May 17, 2013
- HEA 1116 – Property Change Installment Payments - May 17, 2013
- Property Tax Installment Plans - May 17, 2013
- 2013 Financial Institutions Tax Reports - April 10, 2013
- 2012 Delinquency Reports and Calculation of Levy Excess - April 10, 2013
- Emergency 911 & Public Safety Access Point (“PSAP”) Funding - March 25, 2013
- Homestead Database - March 13, 2013
- Technical Corrections to the Treasurer’s Tax Statement (TS-1) for 2013 - February 19, 2013
- Personal Property Data Submissions and Data Compliance: North American Industry Classification System (NAICS) code list - February 11, 2013
- 50 IAC 26 Data Bundle and Phase II Software Testing - January 31, 2013
- 2013 Data Submission Calendar - January 11, 2013
- Gateway Debt Management in 2013 - January 11, 2013
- Homestead Verification On-Line Filing Errors - January 7, 2013
- Reporting Requirement for Redevelopment Commissions - January 2, 2013
- Reporting Requirement for Solid Waste Management Districts - January 2, 2013
- Treasurer’s Tax Statement (TS-1) for 2013 - November 5, 2012
- Update to 50 IAC 26 Code List 37 – Adjustment Codes - October 22, 2012
- Levy Freeze Options for 2013 - September 27, 2012
- Submitting Form 3 and Uploading Proof of Publication in Gateway - August 29, 2012
- State Budget Agency Memo: County Informational Reports - August 3, 2012
- Request for Electronic Transmission of Statements and Other Information (Supplement to July 3, 2012 Memorandum) - August 3, 2012
- State Budget Agency Memo: Local Income Tax Certifications for CY 2013 - August 1, 2012
- 2012 Data Submission Calendar REVISED - July 30, 2012
- 2012 Pay 2013 Certification of Net Assessed Values - July 27, 2012
- Addition of Missing Receipt Codes in Gateway - July 27, 2012
- New Funds for Certain Income Tax Distributions - July 24, 2012
- Procedures for the Establishment of Cumulative Funds - July 20, 2012
- Debt Reporting - July 11, 2012
- TIF and Redevelopment Commission Responsibilities - July 3, 2012
- Allocation of Tax Revenue Subject to “Circuit Breaker” Credits - July 3, 2012
- Changes to Cumulative Fund Establishment - July 3, 2012
- Request for Electronic Transmission of Property Tax Information- July 3, 2012
- HEA 1072 Homestead Deduction Proof - July 7, 2012
- Tax Sales Payment of Delinquent Property Taxes, HEA 1090 - June 29, 2012
- State Budget Agency Memo: Assessed Valuation Growth Quotient - June 28, 2012
- Excess Levy Appeals - June 22, 2012
- 50 IAC 26 Amendment - June 15, 2012
- Guidance on 2011 Undistributed and 2012 Additional CAGIT PTRC Distributions - May 25, 2012
- 2012 - 2013 Budget Calendar - May 25, 2012
- The Establishment of Fire Protection Territories - May 24, 2012Policies and Procedures for Receiving a State General Fund Loan Pursuant to I.C. 6-1.1-18-12.5 - May 24, 2012
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- Additional Appropriations, HEA 1072, IC6-1.1-18-5 - May 24, 2012
- Homestead/Tax Cap Guidance - May 22, 2012
- Changes to the Processes of Advertising, Reviewing, and Adopting Budgets, Tax Levies, and Tax Rates - REVISED May 21, 2012
- Review and Adoption of Budget and Levies of Certain Public Libraries - May 11, 2012
- Mandatory Adoption of Anti-Nepotism Policy - May 11, 2012
- Solar Power Device Deduction - April 4, 2012
- Adjustment to Transportation Fund Maximum Levy - April 4, 2012
- Solar Power Device Deduction - April 4, 2012
- Launch of the 2013 Gateway Budget Forms - April 2, 2012
- 2013 Gateway Budget Forms Upload - April 2, 2012
- Update to 50 IAC 26 Code List 37 (Adjustment Codes) - February 6, 2012
- Manufactured Housing Circuit Breaker Clarification
- January 30, 2012
- Property Class Codes and Assessed Value Allocations - January 12, 2012
- Deduction for Residence in Inventory - June 2, 2011
- Eligibility for the Wind Power Device Deduction - May 20, 2011
- Homestead Standard Deduction, HEA 1004-2011 - May 11, 2011
- Deduction for Geothermal Energy Heating or Cooling Device - June 15, 2010
- Deduction for Solar Energy Heating or Cooling Device - June 15, 2010
- Mortgage Deduction, SEA 223-2010 - April 16, 2010
- Disabled Veterans Deductions - September 23, 2009
- Mortgage Deduction from Assessed Valuation - July 8, 2009
- Homestead Standard Deduction from Assessed Valuation - July 8, 2009