Cass 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	120,509,750	8,009,664	6.6465	1,702,869	6,306,795	5.2334	21.3
1978	126,777,890	7,968,711	6.2856	1,668,116	6,300,595	4.9698	20.9
1979	133,637,330	8,863,197	6.6323	1,869,195	6,994,002	5.2336	21.1
1980	189,839,193	9,458,637	4.9824	1,983,246	7,225,058	3.8059	21.0
1981	193,323,520	10,237,024	5.2953	2,127,080	8,109,944	4.1950	20.8
1982	200,300,300	10,645,986	5.3150	2,216,584	8,429,402	4.2084	20.8
1983	199,423,110	10,674,869	5.3529	2,283,851	8,391,018	4.2076	21.4
1984	197,880,980	11,456,965	5.7898	2,439,335	9,017,630	4.5571	21.3
1985	200,286,610	13,125,028	6.5531	2,914,353	10,210,675	5.0980	22.2
1986	203,695,060	13,697,168	6.7243	2,936,631	10,760,537	5.2827	21.4
1987	207,401,861	14,885,166	7.1770	3,120,046	11,765,120	5.6726	21.0
1988	206,639,170	15,655,995	7.5765	3,261,457	12,394,538	5.9982	20.8
1989	207,719,420	15,694,845	7.5558	3,267,735	12,427,110	5.9826	20.8
1990	255,382,940	16,143,703	6.3214	3,063,513	13,080,190	5.1218	19.0
1991	258,722,460	19,530,966	7.5490	3,614,580	15,916,386	6.1519	18.5
1992	261,001,310	21,867,673	8.3784	3,803,873	18,063,800	6.9210	17.4
1993	262,400,460	22,643,142	8.6292	3,869,627	18,773,515	7.1545	17.1
1994	266,703,280	24,039,861	9.0137	4,015,420	20,024,441	7.5081	16.7
1995	262,780,780	24,209,758	9.2129	3,841,427	20,368,331	7.7511	15.9
1996	288,843,800	24,731,437	8.5622	3,906,096	20,825,341	7.2099	15.8
1997	290,872,290	26,093,883	8.9709	4,081,607	22,012,276	7.5677	15.6
1998	300,121,370	29,950,175	9.9794	4,321,369	25,628,806	8.5395	14.4
1999	308,127,620	30,176,134	9.7934	4,714,221	25,461,913	8.2634	15.6
2000	310,618,310	31,660,639	10.1928	4,882,779	26,777,860	8.6208	15.4
2001	312,159,040	31,553,094	10.1080	4,855,409	26,697,685	8.5526	15.4
2002	980,724,820	34,314,483	3.4989	5,227,350	29,087,133	2.9659	15.2
2003	1,409,612,230	36,815,781	2.6118	9,275,826	27,539,955	1.9537	25.2
2004	1,311,056,180	40,426,373	3.0835	9,725,191	30,701,182	2.3417	24.1
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.