Brown 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	22,375,120	1,339,535	5.9867	293,195	1,046,340	4.6764	21.9
1978	23,318,490	1,496,731	6.4186	315,151	1,181,580	5.0671	21.1
1979	24,984,000	1,650,193	6.6050	345,458	1,304,735	5.2223	20.9
1980	45,199,390	1,994,189	4.4120	413,419	1,517,271	3.3568	20.7
1981	47,114,470	2,116,563	4.4924	436,813	1,679,750	3.5653	20.6
1982	49,630,690	2,435,676	4.9076	502,759	1,932,917	3.8946	20.6
1983	50,846,040	3,440,624	6.7667	716,791	2,723,833	5.3570	20.8
1984	51,895,960	2,966,013	5.7153	635,586	2,330,427	4.4906	21.4
1985	53,394,600	3,385,368	6.3403	639,806	2,745,562	5.1420	18.9
1986	54,622,660	3,523,930	6.4514	642,946	2,880,984	5.2743	18.2
1987	55,992,020	4,120,964	7.3599	738,802	3,382,162	6.0404	17.9
1988	57,252,380	3,718,435	6.4948	840,784	2,877,651	5.0263	22.6
1989	57,214,290	4,273,253	7.4689	780,888	3,492,365	6.1040	18.3
1990	83,500,420	5,007,108	5.9965	815,773	4,191,335	5.0195	16.3
1991	87,351,680	5,556,327	6.3609	876,791	4,679,536	5.3571	15.8
1992	88,489,095	5,621,978	6.3533	926,871	4,695,107	5.3059	16.5
1993	88,489,095	5,924,272	6.6949	955,341	4,968,931	5.6153	16.1
1994	91,251,160	6,121,445	6.7083	970,720	5,150,725	5.6446	15.9
1995	94,456,000	6,999,145	7.4100	1,139,536	5,859,609	6.2035	16.3
1996	112,742,030	7,388,564	6.5535	1,153,308	6,235,256	5.5306	15.6
1997	112,742,030	7,690,453	6.8213	1,179,149	6,511,304	5.7754	15.3
1998	117,883,900	8,174,102	6.9340	1,203,718	6,970,384	5.9129	14.7
1999	120,777,820	8,357,448	6.9197	1,317,408	7,040,040	5.8289	15.8
2000	125,974,760	9,107,707	7.2298	1,499,522	7,608,185	6.0395	16.5
2001	127,853,790	9,454,712	7.3949	1,493,691	7,961,021	6.2267	15.8
2002	400,802,745	10,111,963	2.5229	1,733,872	8,378,091	2.0903	17.1
2003	not available as of 1/1/05
2004	N/A
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.