Click HERE to visit the LaPorte County website.
The budget order is a critical document in calculating tax bills. The order contains the state's certification of the approved budget, the certified net assessed value, the tax rate and the levy for each fund of each taxing unit in a county. The order also gives the total tax rate for each taxing district.
2014 LaPorte County Budget Order - March 11, 2014
Review of LaPorte County property assessment activities under Indiana Code section 6-1.1-4-31
2009 pay 2010
2008 pay 2009
- LaPorte County Annual Adjustment Order for 2009-pay-2010
- Notice of Public Hearing on Department of Local Government Finance's Performance of Annual Adjustment for 2009-pay-2010 real property taxes in LaPorte County - July 2, 2009
- LaPorte County Annual Adjustment Order for 2008-pay-2009
- Notice of Public Hearing on Department of Local Government Finance's Performance of Annual Adjustment for 2008-pay-2009 real property taxes in LaPorte County - May 20, 2009
2007 pay 2008
2006 pay 2007
- Department Letter to Auditor Craig Hinchman - September 21, 2009
- E-mail from Auditor Craig Hinchman to Operations Director Jeff Volz RE: Certification of AVs - May, 20, 2009
- Letter from Atherton to Rushenberg RE: Changes in LaPorte Assessments - April 30, 2009
- Reassessment Appeal Clarification Memo - January 28, 2009
- Approved 2006 LaPorte County Ratio Study
- DLGF Approval of LaPorte County Ratio Study Submission - January 23, 2009
- Letter from Atherton to Rushenberg RE: Ratio Study - January 22, 2009
- Letter from Atherton to Rushenberg RE: LaPorte County Ratio Studies - January 20, 2009
- Robert Denne's January 11th comments - January 12, 2009
- DLGF Response to LaPorte County Ratio Study Submission - December 4, 2008
- Attachment A: Mann Whitney/Spearman Rank Test Results - December 4, 2008
- Attachment B: LaPorte County 2006 Annual Adjustment Sales Ratio Study Checklist - December 4, 2008
- Nexus 2006 Re-trending Workplan - June 24, 2008
- Audio from LaPorte Public Hearing - June 24, 2008 (Audio Part 1), (Audio Part 2)
- LaPorte Reassessment Attachments - 28 May, 2008
- DLGF Orders - LaPorte County to Reassess for Pay 2007 - 28 May, 2008
- LaPorte County Reassessment Order - 28 May, 2008
- Final Request from Wendt - Denne - Atherton - May 21, 2008
- Nexus Submission - May 21, 2008
- LaPorte County 2006 Annual Trending: Exhibits Volume II - May 15, 2008
Title Page: LaPorte County 2006 Annual Trending: Exhibits Vol. II May 15, 2008
Contents: Table of Contents, LaPorte County Response & Exhibits: Vol. II, March 1, 2006 Assessments
Tab A: Cover Letter from Shaw Friedman, LaPorte County Attorney
Tab B: Dr. Tom Hamilton's Analysis of Denne & DLGF Studies; Hamilton Resume
Tab C: DLGF Ratio Study #2; DLGF Sales Chasing Study: DLGF Effective Age Study
Tab D: LaPorte/Nexus Analysis of DLGF Studies
Tab E: DLGF Certified Class Materials on Trending, Effective Age & Sales Disclosures
Tab F: Various Tables Prepared by LaPorte/Nexus
Tab G: IAAO 2007 Ratio Study Standard
Tab H: Reports/Presentations/Findings from Almy, Gloudemans, Jacobs & Denne
Tab I: IAAO Training Materials from Workshop on Ratio Studies
Tab J: DLGF Memo on Assessed Value Changes
Tab K: LaPorte County FOI Request, E-Mails, Memos, Draft 2011 Assessment Manuals
Tab L: Articles from News Dispatch & Indianapolis Star
Tab M: Letter from Representative Scott Pelath to Governor Mitch Daniels
Tab N: Misc. E-Mail and Other Correspondence
Tab O: DLGF Resolution & Public Hearing Notice
Tab P: Indiana Tax Court Precedent
MISC: Information from disc; various ratio studies, sales chasing studies, etc.
A: DLGF LaPorte Co 2006 Ratio Study Using Bill Ver. 2 Corrected
B: DLGF LaPorte Co 2006 Ratio Study Using Bill Ver. 2
C: DLGF LaPorte Co 2006 Ratio Study Using Bill Ver. 1
D: DLGF LaPorte Co 2006 Ratio Study Using Bill Ver 1 Corrected
E: 2006 Pay 2007 Approved Ratio Study
- LaPorte Reassessment Video - May 15, 2008 site | pa rt 1 | part 2
- La Porte Reassessment Audio-May 15, 2008
- LaPorte County Reassessment Hearing-May 15, 2008
- LaPorte County 2006 Annual Trending Summary, Rebuttal & Exhibits report
Title Page: LaPorte County 2006 Annual Trending Summary, Rebuttal & Exhibits
Contents: Table of Contents, LaPorte County Response & Exhibits, March 1, 2006 Assessments
Tab 1: Cover Letter from Shaw Friedman
Tab 2: IFPI Property Tax Equalization Study, LaPorte County
Tab 3: Overview of LaPorte County Annual Trending Activities
Tab 4: Summary of Land & Neighborhood Factor Changes, 05 v. 06
Tab 5: Nexus Letter to Former DLGF Commissioner Melissa Henson
Tab 6: LaPorte Co. Ethics Complaint Against Lorraine Harmon, former DLGF Employee
Tab 7: Nexus Response to Denne Study #1
Tab 8: Nexus Response to Denne Study #2
Tab 9: Nexus Response to Denne Study #3 & DLGF Ratio Study
Tab 10: Indiana Annual Trending Rule
Tab 11: IAAO Standard on Ratio Studies (1999)
Tab 12: LaPorte County Final/Approved Ratio Study; Summary Page, 2006
Tab 13: Nexus Analysis of High Income v. Low Income Assessment Levels, LaPorte Co.
Tab 14: Comparison of Indiana Ratio Studies, Denne v. Kelly & Wuensch
Tab 15: Summary of 2006 Appeals, LaPorte Co.
Tab 16: Charts of Changes to Grade, Condition, Effective Age, & Land Values, 05 v. 06
Tab 17: DLGF Analysis of LaPorte 2006 Assessments, Fall 2007
Tab 18: 2007 Reassessment Map Status, State of Indiana, October, 2007
Tab 19: DLGF 2005 School Assessment Ratio Study
Tab 20: Summary of DLGF Parcel Review Requests, LaPorte County
Tab 21: LaPorte County C&I Cost Schedules, March 1, 2006
Tab 22: DLGF Ratio Study (Billable AV v. Sales), March 2008
Tab 23: Nexus Preliminary Corrected DLGF Ratio Study, March 2008
Tab 24: Sample Neighborhood Study, Center Township, LaPorte County
Tab 25: Summary of Spearman Rank Correlation Coefficient
Tab 26: Misc. Correspondence, Memos, etc.
- LaPorte Public Hearing - May 15, 2008 & Reassessment Resolution - May 2, 2008 (PDF)
- Statement of County Auditor - April 24, 2008
- Atherton Closing Remarks - April 24, 2008
- LaPorte Nexus Evidence - April 24, 2008
- Chi Square Test - April 24, 2008
- DLGF Summary of LaPorte Ratio Study - April 24, 2008
- Median Change in Sold and Unsold Parcels, Improved Residential Property 2006 v 2007 - April 16, 2008
- DLGF Ratio Study Analysis - April 16, 2008
- Evaluation of Nexus's Claims - Simpson's Paradox - April 2008
- Schwab Effective Age Memo - April 2008
- DLGF Completed Analysis - ratio study & Mann -Whitney - April 2008
- Kelly email Responses - April 2008
- Wilcoxan Mann Whitney Teste mail From Kelly - April 2008
- Spearman background - April 2008
- Corrected Michigan TWP improved RES ratio study - April 2008
- Spearman scores - April 2008
- DLGF study Michigan TWP improved RES corrected - April 2008
- Notice to taxpayers - March 6, 2008
- LaPorte Public Hearing DLGF Presentation - March 6, 2008 (PPT)
- Audio from LaPorte Public Hearing - March 6, 2008 (Au dio)
- Letter from Atherton to Rushenberg RE Sales Chasing - February 27, 2008 (PDF)
- Exhibit 1 to Feb. 27 Letter to Rushenberg - February 27, 2008 (PDF)
- Atherton Letter - Response to Nexus Rebuttal to Denne Report - January 24, 2008 (PDF)
- Analysis Of Sales Chasing (PDF)
- Commissioner Letter to LaPorte Co. Assessor and Wendt re: tax billing data non-compliance and ratio study information request - January 17, 2008 (PDF)
- Commissioner Letter to LaPorte Co. Assessor and Wendt re: DLGF's review process - December 21, 2007 (PDF)
- Commissioner response to Rep. Pelath - December 13, 2007 (PDF)
- Rep. Pelath Letter to DLGF - December 4, 2007 (PDF)
- Commissioner Letter to Wendt requesting data from Denne ratio study - December 4, 2007 (PDF)
- LaPorte Co. Assessor/Nexus Group response to Denne ratio study - November 28, 2007 (PDF)
- Commissioner Letter to LaPorte Co. Assessor re: Denne ratio study - November 20, 2007 (PDF)
- Wendt request for reassessment - October 29, 2007 (PDF)
- Denne ratio study of LaPorte County - October 19, 2007 (PDF)
- Commissioners Announcement - September 15, 2007
- DLGF Memo - September 6, 2007
County Adjusted Gross Income Tax (CAGIT) Distribution Report. This report shows the distribution of local income tax. CAGIT is distributed to each taxing unit, except schools. Calculation details available HERE.
County Economic Development Income Tax (CEDIT) Distribution Report. This report shows the distribution of local income tax. CEDIT is distributed only to cities, towns, and the county unit. Calculation details available HERE.
County Option Income Tax (COIT) Distribution Report. This report shows the distribution of local income tax. COIT is distributed to each taxing unit, except schools. Calculation details available HERE.
As part of the Annual Adjustment process, counties are responsible for submitting a ratio study and uniformity for all classes of property in all townships. The ratio study measures the accuracy and equity of assessments. It is determined by the formula: Assessed Value/Sale Price = Ratio. The assessment ratio for all properties in Indiana is to be 100%.
The accuracy of assessments refers to how close the assessments determined by local assessing officials are to market value-in-use.
On-time property tax billing is a culmination of a year's worth of work of locally elected officials. The process can be separated into two stages: Assessment-to-Budget and Budget-to-Tax Billing. Because these two stages are closely tied, delays in any of the steps in these two stages can have an affect on the timing of property tax bills.
Because each report is very technical in nature, please view the Glossary for definitions of terms used.
Note: The Department will not be providing GANTT Charts for Assessment-to-Tax Billing cycles after 2009-pay-2010.
County Property Tax Summaries
The Department of Local Government Finance (DLGF) developed summaries to provide taxpayers information about property taxes in their counties. Each county summary provides a property tax breakdown and shows the shift of property tax burden between property classes. Additionally, the summaries break down where each property tax dollar goes, show a comparison of local spending by unit and list recent debt issued by unit. Finally, the summaries reveal how much local spending has changed over a 10-year period and compare it to the rate of inflation.
Summaries represent the best information available to the Department. Because some counties have not provided complete data to the Department, information in the summaries may vary.
2012 to current year Property Tax Summaries are now available on Gateway.