Department of Local Government Finance
Auditors
DLGF Website Navigation Links
- Auditors
- Budget Forms and Information
- Data Upload Application
- DLGF Contact Us
- DLGF Forms
- Circuit Breaker Information
- County Council Budget Review
- Deduction Forms
- Exemptions
- Homestead Verification Form
- Local Option Income Tax (LOIT)
- Memos and Presentations
- Property Tax Deductions
- Referendum Information
- Tax Bill 101
Indiana and Administrative Code
Indiana Code
- Assessed Value Deductions and Deduction Procedures IC 6-1.1-12
- Budgets, Tax Rates, and Tax Levies IC 6-1.1-17
- Construction Project Referendum IC 6-1.1-20
- Circuit Breaker and Over 65 Circuit Breaker Credits IC 6-1.1-20.6
- Referendum Tax Levy IC 20-46-1
Administrative Code
- Tax Increment Finance 50 IAC 8
- Standard Deduction for Homesteads 50 IAC 24
- Deduction for Model Residence 50 IAC 25
Click HERE to view all Department Administrative Code
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 | Resource Packet
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.
- Budget 101
This webpage 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.
Reference Memoranda
- 2014 Level I & Level II Assessor Appraiser Certification Examinations - January 10, 2014
- 2014 Data Submission Calendar - January 9, 2014
- Reporting Requirement for Redevelopment Commissions - January 9, 2014
- Gateway Debt Management - January 9, 2014
- Treasurer’s Tax Statement (TS-1) for 2014 - January 7, 2014
- Reporting Requirement for Solid Waste Management Districts - January 3, 2014
- Other Post Employment Benefits Reporting - December 20, 2013
- January and February 2014 Indiana Chapter IAAO Courses - December 12, 2013
- First and Second Quarter 2014 Continuing Education Courses - December 6, 2013
- UPDATE to October 2, 2013 Memorandum entitled “Form Contracts for Annual Adjustments and Cyclical Reassessment” - November 14, 2013
- Additional Appropriation Procedures Year End - November 12, 2013
- 2013 Fourth Quarter Level I & Level II Assessor Appraiser Certification Examinations - October 28, 2013
- Calculation of Base Assessed Value for Tax Increment Financing - October 18, 2013
- Level III Requirements for Certified Tax Representatives - October 17, 2013
- 2014 Local Option Income Tax Distribution Reports - October 10, 2013
- Levy Freeze Options for 2014 - October 3, 2013
- Form Contracts for Annual Adjustments and Cyclical Reassessment - October 2, 2013
- Third and Fourth Quarter 2013 Continuing Education Courses - September 10, 2013
- Reassessment Fund Guidance - September 6, 2013
- LOIT Levy Freeze Certifications - August 30, 2013
- 2014 Local Option Income Tax Distribution reports - August 30, 2013
- AUDITOR OF STATE MEMO: December 2013 and June 2014 Financial Institutions Tax (FIT) Distributions - August 27, 2013
- Upcoming Binding and Non-Binding Deadlines - August 22, 2013
- Gateway Economic Development Reporting - August 22, 2013
- STATE BUDGET AGENCY MEMO: County balance reports - August 15, 2013
- STATE BUDGET AGENCY MEMO: Local option income tax informational reports for CY 2014 - August 8, 2013
- STATE BUDGET AGENCY MEMO: Estimated local income tax certifications for CY 2014 - August 1, 2013
- Economic Development Payment Reporting - August 1, 2013
- Other Post Employment Benefits Reporting - July 30, 2013
- STATE BUDGET AGENCY MEMO: Transmittal of local option income tax ordinances - July 23, 2013
- 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
- Excise Credit Affidavit - July 17, 2013
- Gateway TIF Management - July 2, 3013
- STATE BUDGET AGENCY MEMO: Assessed valuation growth quotient - July 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
- Reassessment Fund Levies and the Closing of the 2012 Reassessment Fund - 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
- Protected Taxes - June 19, 2013
- Base Assessed Value Adjustment for Purposes of Tax Increment Financing - June 19, 2013
- Notification Regarding Revenue Reduction Due to Circuit Breakers - June 19, 2013
- Implementation of Credit Determinations for Common Areas - June 14, 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
- SEA 517: Assessment of Outdoor Advertising Signs; Township Coefficient of Dispersion Study - 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
- 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 - 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)
- 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
- 50 IAC 26 Phase I Testing Logistics and Revised Phase II Scenarios - March 5, 2013
- Personal Property Data Submissions and Data Compliance: North American Industry Classification System (NAICS) code list - February 11, 2013
- 50 IAC 26 Amendment – Oil and gas file format specifications - 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
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.