Boone County Property Taxes

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How much did the total amount of 2003 property taxes collected per citizen in Boone County change from 2001 and 2002? How much did the 2003 property taxes collected per citizen in each Boone County taxing district change from 2001 and 2002?

To answer these two questions, some data was obtained and analyzed for each Boone County taxing district. Every Boone County citizen lives in one of 19 property tax districts: 12 townships or the municipalities of Advance, Jamestown, Lebanon, Thorntown, Ulen, Whitestown, and Zionsville. The analyzed data for each taxing district is included in the spreadsheet below.

Total Property Tax for Distribution amounts for 2001, 2002, and 2003 were obtained for all 19 property tax districts from Form 49 TCs filed in the Boone County Auditor's office. These distribution amounts, which include state tax replacement and homestead credits as well as taxpayer payments, represent the total property tax received by each property tax district. These property tax receipts result from the approval of budgets submitted to the state's Department of Local Government Finance.

Property tax receipts are best compared by taking into account population changes in each taxing district. Property tax per person represents the average property tax collected for each citizen as a result of an approved property tax budget in a taxing district. Population data was estimated using information from STATS Indiana and the Boone County Growth Projections. If someone has population data that is more "official," please forward it along to taxless@watchdogindiana.org

Another point of comparison is inflation increase. The Consumer Price Index increased 3.20% from 2001 to 2002. The increase from 2002 to 2003 was 2.11%.

1. How much did the total amount of 2003 property taxes collected per citizen in Boone County change from 2001 and 2002? The $1,002 average in budgeted property taxes collected per Boone County citizen in 2003 was 3.19% less than collected in 2002 and only 0.10% more than collected in 2001.

2. How much did the 2003 property taxes collected per citizen in each Boone County taxing district change from 2001 and 2002? The following comparisons to inflation increases represent one method to evaluate the 2003 property tax changes from 2001 and 2002. Those taxing districts whose changes were LESS than inflation for both of the 2002-03 and 2001-03 time periods deserve a "hall of fame" designation. Conversely, those taking districts whose changes were MORE than inflation both time periods are assigned to the "hall of shame."

Taxing districts whose average 2003 property taxes per citizen increased LESS than inflation (2.11%) from 2002: Whitestown (21.17% decrease), Lebanon (16.10% decrease), Thorntown (3.38% decrease), Zionsville (3.12% decrease), Eagle Township (0.06% decrease), Sugar Creek Township (1.00% increase), Union Township (1.16% increase).

Taxing districts whose average 2003 property taxes per citizen increased MORE than inflation (2.11%) from 2002: Ulen (23.99% increase), Worth Township (14.34% increase), Center Township (12.56% increase), Jamestown (11.54% increase), Advance (10.75% increase), Perry Township (9.53% increase), Jackson Township (8.10% increase), Jefferson Township (8.06% increase), Clinton Township (6.50% increase), Marion Township (6.36% increase), Harrison Township (5.66% increase), Washington Township (3.20% increase).

Taxing districts whose average 2003 property taxes per citizen increased LESS than inflation (3.20%) from 2001: Whitestown (17.90% decrease), Lebanon (11.20% decrease), Sugar Creek Township (10.29% decrease), Harrison Township (7.13% decrease), Thorntown (6.13% decrease), Clinton Township (4.40% decrease),  Washington Township (4.04% decrease), Jefferson Township (2.61% decrease), Jackson Township (1.06% decrease), Jamestown (0.50% increase), Marion Township (0.77% increase), Zionsville (2.14% increase), Perry Township (2.99% increase).

Taxing districts whose average 2003 property taxes per citizen increased MORE than inflation (3.20%) from 2001: Ulen (23.04% increase), Eagle Township (15.19% increase), Worth Township (8.46% increase), Advance (7.54% increase), Union Township (6.69% increase), Center Township (5.36% increase).

HALL OF FAME: Whitestown, Lebanon, Thorntown, Zionsville, Sugar Creek Township.

HALL OF SHAME: Ulen, Worth Township, Center Township, Advance.

Please reply to this What's New E-mail if you want some detailed information about why property taxes may have increased significantly in a particular taxing district.

Of course average property taxes per person only tell part of the story. Assessment changes have significantly redistributed the property tax burden. Does anyone know where information can be obtained regarding what percentage of homeowners received 2003 property tax increases in each Boone County taxing district?

Boone County Property Taxes

2001-2003 Comparisons of Total Property Tax For Distribution

(Compiled February 15, 2004)

2001

2002

2003

2001-03 Incr.

2002-03 Incr.

Taxing District

Property Tax

Property Tax

Property Tax

(Decrease)

(Decrease)

001 - Center Township

$2,940,022

$2,844,181

$3,303,731

Population

2,766

2,859

2,950

Tax Per Person

$1,063

$995

$1,120

5.36%

12.56%

002 - Clinton Township

$764,944

$719,156

$798,644

Population

911

954

995

Tax Per Person

$840

$754

$803

(4.40%)

6.50%

003 - Eagle Township

$7,572,708

$8,903,002

$9,018,054

Population

5,068

5,171

5,240

Tax Per Person

$1,494

$1,722

$1,721

15.19%

(0.06%)

004 - Harrison Township

$678,152

$620,833

$681,093

Population

767

799

830

Tax Per Person

$884

$777

$821

(7.13%)

5.66%

005 - Jackson Township

$1,069,009

$1,022,649

$1,143,605

Population

1,258

1,315

1,360

Tax Per Person

$850

$778

$841

(1.06%)

8.10%

006 - Jefferson Township

$1,165,110

$1,101,101

$1,235,142

Population

1,323

1,386

1,440

Tax Per Person

$881

$794

$858

(2.61%)

8.06%

007 - Marion Township

$1,079,381

$1,068,090

$1,175,152

Population

1,384

1,445

1,495

Tax Per Person

$780

$739

$786

0.77%

6.36%

008 - Perry Township

$1,643,725

$1,593,343

$1,780,484

Population

1,169

1,205

1,230

Tax Per Person

$1,406

$1,322

$1,448

2.99%

9.53%

009 - Sugar Creek T'ship

$818,305

$764,672

$803,540

Population

726

764

795

Tax Per Person

$1,127

$1,001

$1,011

(10.29%)

1.00%

010 - Union Township

$2,150,114

$2,337,474

$2,421,783

Population

2,027

2,088

2,139

Tax Per Person

$1,061

$1,119

$1,132

6.69%

1.16%

011 - Washington T'ship

$1,169,402

$1,128,700

$1,200,468

Population

1,391

1,443

1,487

Tax Per Person

$841

$782

$807

(4.04%)

3.20%

012 - Worth Township

$717,775

$703,787

$828,292

Population

820

848

873

Tax Per Person

$875

$830

$949

8.46%

14.34%

013 - Advance

$190,584

$187,027

$209,758

Population

553

558

565

Tax Per Person

$345

$335

$371

7.54%

10.75%

014 - Jamestown

$353,248

$342,479

$391,476

Population

875

941

965

Tax Per Person

$404

$364

$406

0.50%

11.54%

015 - Lebanon

$11,790,515

$12,631,093

$10,783,878

Population

14,059

14,231

14,475

Tax Per Person

$839

$888

$745

(11.20%)

(16.10%)

016 - Thorntown

$699,555

$684,981

$666,902

Population

1,532

1,543

1,555

Tax Per Person

$457

$444

$429

(6.13%)

(3.38%)

017 - Ulen

$172,346

$172,417

$215,496

Population

121

122

123

Tax Per Person

$1,424

$1,413

$1,752

23.04%

23.99%

018 - Whitestown

$248,914

$258,781

$332,404

Population

544

543

885

Tax Per Person

$458

$477

$376

(17.90%)

(21.17%)

019 - Zionsville

$11,877,154

$12,899,177

$12,852,590

Population

9,767

10,062

10,350

Tax Per Person

$1,216

$1,282

$1,242

2.14%

(3.12%)

TOTAL PROPERTY TAX

$47,100,961

$49,982,943

$49,842,491

Total Population

47,061

48,277

49,752

Total Tax Per Person

$1,001

$1,035

$1,002

0.10%

(3.19%)

Inflation

3.20%

2.11%

2001

2002

2003

2001-03 Incr.

2002-03 Incr.

(Decrease)

(Decrease)

Sources:

1. Total Property Tax For Distribution obtained from County Treasurer's Certificates of Tax Collection

2. 2001-2 Population from STATS Indiana at http://www.stats.indiana.edu/pop_totals_topic_page.html 

3. 2003 Population data at http://www.finplaneducation.net/boone_county_growth_projections.htm 

4. Inflation (Consumer Price Index) data at http://www.finplaneducation.net/consumer_price_index.htm 

Please contact the following Boone County Council members and instruct them to increase our property tax homestead credit rate from 20% to 28%: Tom Wheeler (twheeler@locke.com or 317-873-1437), Walter (Butch) Smith (765-436-2365), Steve Jacob (317-873-5678), Charles Eaton (cheulen@hotmail.com or 765-482-7170), Terry L. Brandenburg (tbburg@tds.net or 765-482-3931), Jeffrey W. Heck (heck4sheriff@insightbb.com or 765-482-5024), Ken P. Campbell (KCampbell@co.boone.in.us or 765-482-7034).

The Indiana Code Chapter that deals with the county option income tax (COIT) is 6-3.5-6 and can be found online at http://www.in.gov/legislative/ic/code/title6/ar3.5/ch6.html. Our County Council is allowed by IC 6-3.5-6-13 (b) to increase the homestead credit on our property tax bills by an amount up to 8% (i.e. from 20% to 28% in 2003). The homestead credit increase would be paid for by reduced COIT distributions to the County’s local governments; school funding would not be impacted.

There are two important reasons why the County Council must ACT NOW to increase our 2003 homestead credit rate from 20% to 28%. The homestead credit rate increase would (1) help protect our most vulnerable homeowners and (2) help improve the County’s economic vitality.

Because of the court-ordered property reassessments, the net property taxes paid by Boone County homeowners in older, well-kept neighborhoods could double or triple. The reason for this is that the gross value of these homes will increase a great deal. Some of these Boone County homeowners are on fixed incomes and cannot afford the higher property taxes they will receive. They will have difficult decisions to make; they can eat less, not buy some of their needed medicines, or give up their homes. The County Council should act now to increase the homestead credit rate as much as possible to provide some protection for our most vulnerable citizens.

Boone County citizens would have more money to spend in the private sector if property taxes are decreased. The extra money spent by Boone County homeowners would then be efficiently respent time and again. The income and sales tax proceeds that result from increased private sector spending would significantly exceed whatever income and sales taxes derive from the same inefficient government spending. There are two glaring examples of current inefficient spending by the County Council. The money that is earmarked for these two speculative projects would be much better spent increasing the homestead credit rate.

The most expensively devastating of these projects is the desire of our county commissioners buy Boone County Utilities and go into the utility business. If the county is allowed to purchase BCU, the cost is likely to approach $5 million. The reason the county wants its own electric utility is to "invest" in a high-tech corridor along I-65. Hopefully, the litigation will fail and this ill-conceived speculation can be replaced by the real economic impact that lower property taxes would provide.

The other speculative venture being considered by the county is the proposed "convention" center. The County Council would have to spend AT LEAST $2.6 million to build a convention center near the livestock barns on the south edge of the Boone County 4-H Fairgrounds along County Road 100 South. The convention center would supposedly be built with a "loan" from the one-time $6.095 million COIT distribution the county received earlier this year. The special COIT fund would be paid back with non-guaranteed revenue from the innkeeper's tax, meaning the convention center cost would be eternally tied up in one "tourism" scheme or another. COIT revenues should be used for the sure-fire economic vitality of a property tax cut as opposed to a speculative tourism projects.

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This page was last updated on 03/19/10.