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Budget
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.
2024 Union County Budget Order - Issued December 28, 2023
- 2023 Union County Budget Order - Issued December 27, 2022
- 2022 Union County Budget Order - Issued December 22, 2021
- 2021 Union County Budget Order AMENDED - Issued February 12, 2021
- 2021 Union County Budget Order - Issued December 18, 2020
- 2020 Union County Budget Order - Issued December 20, 2019
Reports
- 2025 Operating and School Safety Referendum Information Report (all counties)
- 2025 Library Estimated Maximum Budget Report (all counties)
- 2025 Estimated Cumulative Fund Maximum Rates Report (all counties)
- 2025 Estimated Property Tax Cap Credits by Unit Report (all counties)
- 2025 Estimated Maximum Levy Report (all counties)
- Includes 2025 Maximum Mental Health and Developmental Disabilities Appropriations
- 2025 Estimated Debt Service Payments and Levies Report (all counties)
- 2025 Estimated Miscellaneous Revenues Report (all counties)
- 2025 December Property Tax Collections Calculation Worksheet (all counties)
- 2024 Circuit Breaker Report
- 2024 Supplemental Local Income Tax Distribution (all counties) [COMING SOON]
- 2024 Levy Freeze Certification and Equivalency Rates [COMING SOON]
- 2024 Estimated Local Income Tax Report (all counties)
- 2024 Library Estimated Maximum Budget Report (all counties)
- 2024 Calculation of Estimated Cumulative Fund Maximum Rates (all counties)
- 2024 Estimated Property Tax Cap Credits by Unit (all counties)
- 2024 Calculation of Estimated Maximum Levy (all counties)
- Includes 2024 Maximum Mental Health and Developmental Disabilities Appropriations
- 2024 Estimated Debt Service Payments and Levies (all counties)
- 2024 Estimated Miscellaneous Revenues (all counties)
- 2024 December Property Tax Collections Calculation Worksheet (all counties)
- 2024 TIF Neutralization Forms
- 2023 Circuit Breaker Report
- 2023 Supplemental Local Income Tax Distribution
- 2023 Certified Local Income Tax Report
- 2023 Maximum Mental Health and Developmental Disabilities Appropriations
- 2023 Library Estimated Maximum Budget Report
- 2023 Calculation of Estimated Cumulative Fund Maximum Rates
- 2023 Estimated Property Tax Cap Credits by Unit
- 2023 Calculation of Estimated Maximum Levy
- 2023 Estimated Debt Service Payments and Levies
- 2023 Estimated Miscellaneous Revenues
- 2023 December Property Tax Collections Calculation Worksheet
- 2023 TIF Neutralization Forms
- 2022 Circuit Breaker Report
- 2022 Supplemental Local Income Tax Distribution
- 2022 Certified Local Income Tax Report
- 2022 Maximum Mental Health and Developmental Disabilities Appropriations
- 2022 Library Estimated Maximum Budget Report
- 2022 Calculation of Estimated Cumulative Fund Maximum Rates
- 2022 Estimated Property Tax Cap Credits by Unit
- 2022 Calculation of Estimated Maximum Levy
- 2022 Estimated Debt Service Payments and Levies
- 2022 Estimated Miscellaneous Revenues
- 2022 December Property Tax Collections Calculation Worksheet
- 2022 TIF Neutralization Forms
- 2021 Supplemental Local Income Tax Distribution
- 2021 Circuit Breaker Report
- 2021 Library Estimated Maximum Budget Report
- 2021 Estimated Rate-Controlled Fund Maximum Rates
- 2021 Estimated Tax Cap Credits by Unit
- 2021 Estimated Maximum Levy
- 2021 Estimated Debt Service Payments and Levies
- 2021 Certified Local Income Tax Distributions
- 2021 Maximum Mental Health and Developmental Disabilities Appropriations
- 2021 Estimated Miscellaneous Revenues
- 2021 December Property Tax Collections Calculation Worksheet
- 2021 TIF Neutralization Form
Assessment
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.