Adams County Property Tax Summary
Pay 1977 to Pay 2004
Pay Avg. Gross Prop. Tax Avg. Net  
Year Assessed Value Gross Levy Rate Rep. Credits Net Levy Rate PTRC %
1977 84,951,430 7,083,868 8.3387 1,420,592 5,663,276 6.6665 20.1
1978 92,014,860 7,793,981 8.4704 1,559,273 6,234,708 6.7758 20.0
1979 98,225,500 8,212,056 8.3604 1,644,575 6,567,481 6.6861 20.0
1980 139,334,614 8,905,448 6.3914 1,782,414 6,913,310 4.9617 20.0
1981 144,193,800 9,798,504 6.7954 1,960,648 7,837,856 5.4356 20.0
1982 146,923,430 10,451,068 7.1133 2,094,770 8,356,298 5.6875 20.0
1983 147,904,350 10,614,942 7.1769 2,128,420 8,486,522 5.7378 20.1
1984 147,029,010 10,811,760 7.3535 2,169,689 8,642,071 5.8778 20.1
1985 153,196,160 11,740,166 7.6635 2,228,382 9,511,784 6.2089 19.0
1986 157,948,770 12,551,189 7.9464 2,363,732 10,187,457 6.4498 18.8
1987 160,755,780 13,391,484 8.3303 2,436,456 10,955,028 6.8147 18.2
1988 163,647,520 13,978,109 8.5416 2,500,068 11,478,041 7.0139 17.9
1989 174,443,840 14,201,032 8.1407 2,356,238 11,844,794 6.7900 16.6
1990 211,984,450 14,854,325 7.0073 2,456,713 12,397,612 5.8484 16.5
1991 219,942,520 17,266,428 7.8504 2,760,843 14,505,585 6.5952 16.0
1992 223,501,000 18,796,323 8.4100 2,976,856 15,819,467 7.0780 15.8
1993 227,079,680 19,950,065 8.7855 3,148,416 16,801,649 7.3990 15.8
1994 234,171,360 20,572,255 8.7851 3,140,532 17,431,723 7.4440 15.3
1995 243,926,490 21,292,886 8.7292 3,286,359 18,006,527 7.3819 15.4
1996 263,191,430 22,095,892 8.3954 3,344,943 18,750,949 7.1245 15.1
1997 263,191,430 22,079,689 8.3892 3,306,943 18,772,746 7.1327 15.0
1998 277,763,240 22,584,928 8.1310 3,225,574 19,359,354 6.9697 14.3
1999 290,316,150 23,262,832 8.0129 3,552,487 19,710,345 6.7893 15.3
2000 292,947,790 23,643,405 8.0709 3,658,504 19,984,901 6.8220 15.5
2001 301,196,320 26,437,025 8.7773 3,786,854 22,650,171 7.5201 14.3
2002 951,316,478 28,237,085 2.9682 4,056,608 24,180,477 2.5418 14.4
2003 1,370,564,878 31,196,300 2.2762 7,997,468 23,198,832 1.6926 25.6
2004 1,266,465,290 31,233,405 2.4662 8,337,657 22,895,748 1.8078 26.7
Notes:  Includes property taxes of all local governments within the county.  Assessed Value was divided by three from 1977 through 2001.
Gross Tax Rate is Gross Levy, divided by Assessed Value, times one hundred.  Net Tax Rate is Net Levy, divided by Assessed Value,
times one hundred.  Both are expressed as "dollars per $100 assessed value."  PTRC% is Property Tax Replacement Credits as a percentage
of the Gross Levy.  Net Levy calculation does not include state and local homestead credits.
Pay year is the year property taxes are paid, on assessed values from the year before.
Source:  Prepared by Larry DeBoer, Purdue University, from Indiana Legislative Services Agency, 
Handbook of Taxes, Revenues and Appropriations, annual.