What's Included in the Local Government Budget Data by County Tables

The Local Government Budget Data by County tables show the appropriations, revenues, assessed values and property tax rates for each jurisdiction within a county for recent budget years. This page describes the data included in these tables.

Go to the Local Government Budget Data by County Tables:

2006
2005
2004
2003
2000

Contents
Source
Unit
Total Appropriations
General Fund Appropriations
Capital Fund Appropriations
Other Appropriations
Total Revenues and Balances
Property Tax Revenue
Other Revenues and Balances
Assessed Value
Property Tax Rate
What do zeros mean?

Source
Figures are from the local government's annual budget form 4-B for each fund, also known as the "16-line form." These figures are appropriations and revenue estimates, that is, the amounts the governments expect to receive and expect to spend during the budget year. Budgets are keyed into the Indiana Local Government Data Base ("logodaba"), which was the source of these figures.

Unit
The list of local governments with property taxing power in the county. Included are county governments, townships, cities and towns, school corporations, library districts, and "special districts," which include solid waste management districts, transportation districts, fire protection districts, conservation districts and so forth.

Total Appropriations
Appropriations are the total expected spending from all funds by the local government for the budget year. This is the sum of figures on line 1 on form 4-B for all funds. Zero appropriations appear for some units. This usually means that the budget data is missing from the local government data base, not that the local unit has not appropriated funds.

General Fund Appropriations
Expected spending from the general fund by the local government for the budget year. This is line 1 on form 4-B for the general fund. The general fund has a fund number of 101. Zero appropriations appear for some units. This usually means either that the budget data is missing from the local government data base, or that the unit is in more than one county (a "cross-county unit"), and its appropriations are listed in another county.

Capital Fund Appropriations
Expected spending on cumulative and debt service funds by the local government for the budget year. This is the sum of the figures on line 1 on form 4-B for cumulative, debt service and lease rental funds, and school and library capital projects funds. Debt service or lease rental fund numbers end in 80; cumulative fund numbers end in 90. The school capital projects funds have the fund number 1214, and the library capital projects funds have the fund number 1220. Zero appropriations usually mean that the unit does not have capital appropriations.

Other Appropriations
Expected spending for all funds which are not general or capital funds, by the local government for the budget year. This is the sum of figures on line 1 of form 4-B for these other funds. Highway funds for counties and transportation funds for school corporations are examples. Zero appropriations appear for some units. This usually means either that the budget data is missing from the local government data base, or that the unit is in more than one county, and its appropriations are listed in another county.

Total Revenues and Balances
Total revenues are set equal to appropriations for each unit, except where appropriations are zero. Then total revenues are set equal to the property tax levy.

Property Tax Revenue
The gross property tax levy for all funds, by the local government for the budget year. This is the sum of figures on line 16 on form 4-B for all funds.  Property Tax Replacement Credits or Homestead Credits are not subtracted (it's the gross levy, not the net levy).

Other Revenues and Balances
Total revenues and balances less property tax revenues. Other revenues and balances will include "miscellaneous revenues," which are most non-property tax revenues including local income taxes, motor vehicle excise taxes, charges and fees, interest earnings and so forth, which is the sum of figures on line 8-B on form 4-B for all funds. This category also includes net changes in fund balances from the beginning of the budget year to the end of the budget year.  Jurisdictions that decrease their balances during the year add to revenues (that is, they use some savings to support current spending); jurisdictions that increase their balances during the year subtract from revenues.  For cross-county units with non-zero appropriations, other revenues and balances include property taxes collected in other counties. Other revenues and balances do not include property tax replacement credit payments. These are included as part of the gross property tax levy.

Assessed Value
The net assessed valuation of property taxable by the property tax, after deductions and xemptions, for the local government for the budget year. This figure is from the heading of form 4-B, and is usually the same for all funds.  The most common exception is for township fire department funds. Many townships have their own fire departments, but also include areas served by municipal fire departments. Township fire department rates apply only to assessed value in areas served by the township fire department.

Property Tax Rate
The gross rate which owners of property in the government's jurisdiction must pay, expressed in dollars per $100 of Assessed Value. This is the gross rate, before Property Tax Replacement Credits are subtracted (see Property Taxes, above). The rate is calculated by dividing Property Taxes by Assessed Value, and multiplying by 100. 

What do zeros mean? 
Since the data are not perfect, a zero in an appropriation or revenue entry may mean one of three things:

1.  The jurisdiction had no appropriation or revenue of that type.  A large number of jurisdictions had no capital appropriations, for example.  Many solid waste management districts do not collect property taxes.

2.  The data are missing.  Some jurisdictions do not report on time; some reports are not entered into the data base on time.  When zeros appear in the total appropriations or total revenues columns, it may be because the data are missing, not because the jurisdiction did not appropriate funds or raise revenues. A clue that missing data is the problem is where most other units of the type have non-zero appropriations or revenues (for example, where only one township has zero appropriations, the data are probably missing).

3.  Cross-county jurisdictions.  Some cities, towns and school corporations are located in more than one county.  These are marked by asterisks in the county tables. Property tax assessment and levy data can be divided among the jurisdiction's counties, but appropriations data cannot.  All of a jurisdiction's appropriations will appear in its primary county.  Appropriations in a jurisdiction's secondary county will be listed as zero.