County Commissioners
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
- 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
- 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
- HEA 1568: Developer’s Discount; Sale of Vacant Parcels - 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
- Procedures for the Establishment of Cumulative Funds - July 20, 2012
- Debt Reporting - July 11, 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
- 2011 TS-1 Documentation Bundle
- Provisional Tax Bills - April 28, 2010
Reference Graphics and Slides
- 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.
Indiana Association of County Commissioners
While the Department works in partnership with the Indiana Association of County Commissioners, the Association is a separate entity, governed by its own by-laws.
