County Council Members
DLGF Website Navigation Links
- Budget Forms & Information
- DLGF Contact Us
- DLGF Forms
- Circuit Breaker Information
- County Council Budget Review
- Local Option Income Tax (LOIT)
- Referendum Information
- Tax Bill 101
- TS-1 Tax Comparison Statement
Indiana and Administrative Code
Indiana Code
- Budgets, Tax Rate and Tax Levies IC 6-1.1-17
- General Procedures for Property Tax Collection IC 6-1.1-22
Reference Memos
- Review of Excess Levy Appeals - July 16, 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
- 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
- Changes Affecting Fiscal Bodies under IC 6-1.1-17-20 - May 17, 2013
- 2013 - 2014 Budget Calendar - May 10, 2013
- 2013 Financial Institutions Tax Reports - April 10, 2013
- 2013 FIT County Summary Report (all counties)
- 2013 FIT Detailed Report (all counties)
- Emergency 911 & Public Safety Access Point (“PSAP”) Funding - March 25, 2013
- Reporting Requirement for Redevelopment Commissions - January 2, 2013
- Levy Freeze Options for 2013 - September 27, 2012
- Gateway and the Non-Binding Review / Binding Adoption Processes - August 24, 2012
- Procedures for the Establishment of Cumulative Funds - July 20, 2012
- Changes to Cumulative Fund Establishment - July 3, 2012
- Allocation of Tax Revenue Subject to “Circuit Breaker” Credits - July 3, 2012
- State Budget Agency Memo: Assessed Valuation Growth Quotient - June 28, 2012
- Excess Levy Appeals - June 22, 2012
- Treasurer's Tax Statement (TS-1) for 2012 - September 9, 2011
- Property Tax Billing in 2011: Issues and Concerns - February 3, 2011
- Treasurer's Tax Statement (TS-1) for 2011 - September 9, 2010
- Provisional Tax Bills - April 28, 2010
- 2009 Tax Bill Due Dates and Installment Plans - August 7, 2009
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 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.
- Budget 101
- This PowerPoint presentation covers the basics surrounding municipal finance, including definitions, deadlines and structure of local budgets. It also shows samples of budget forms used and explains the Department role in the budget review and certification process.
Association of Indiana Counties
While the Department works in partnership with the Association of Indiana Counties, the Association is a separate entity, governed by its own by-laws.
