Decatur 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 58,710,110 4,216,037 7.1811 890,977 3,325,060 5.6635 21.1
1978 63,704,320 4,398,704 6.9049 933,417 3,465,287 5.4396 21.2
1979 67,507,440 4,508,835 6.6790 955,839 3,552,996 5.2631 21.2
1980 104,485,085 4,858,185 4.6496 1,025,811 3,706,654 3.5475 21.1
1981 110,305,210 5,380,194 4.8776 1,121,130 4,259,064 3.8612 20.8
1982 115,264,910 5,606,005 4.8636 1,174,010 4,431,995 3.8451 20.9
1983 116,921,980 5,837,390 4.9926 1,243,435 4,593,955 3.9291 21.3
1984 117,191,385 5,959,934 5.0856 1,269,308 4,690,626 4.0025 21.3
1985 120,134,330 6,611,150 5.5031 1,425,945 5,185,205 4.3162 21.6
1986 123,559,290 6,764,134 5.4744 1,428,621 5,335,513 4.3182 21.1
1987 125,200,910 7,200,097 5.7508 1,518,493 5,681,604 4.5380 21.1
1988 125,516,690 7,440,368 5.9278 1,503,600 5,936,768 4.7299 20.2
1989 129,899,290 7,850,431 6.0435 1,578,035 6,272,396 4.8287 20.1
1990 165,683,530 8,400,704 5.0703 1,646,880 6,753,824 4.0763 19.6
1991 172,159,630 9,052,079 5.2580 1,798,964 7,253,115 4.2130 19.9
1992 183,611,040 9,668,160 5.2656 1,913,725 7,754,435 4.2233 19.8
1993 183,048,105 10,673,414 5.8309 1,984,083 8,689,331 4.7470 18.6
1994 190,609,690 12,586,942 6.6035 2,198,998 10,387,944 5.4499 17.5
1995 198,279,610 13,115,807 6.6148 2,100,876 11,014,931 5.5553 16.0
1996 233,589,185 13,875,694 5.9402 2,350,999 11,524,695 4.9337 16.9
1997 233,854,415 15,275,410 6.5320 2,365,778 12,909,632 5.5204 15.5
1998 240,221,723 14,930,877 6.2155 2,433,022 12,497,855 5.2026 16.3
1999 256,045,184 16,113,810 6.2933 2,639,085 13,474,725 5.2626 16.4
2000 258,885,888 17,585,480 6.7928 2,851,837 14,733,643 5.6912 16.2
2001 268,902,187 18,671,637 6.9437 3,044,580 15,627,057 5.8114 16.3
2002 835,142,899 20,670,491 2.4751 3,267,950 17,402,541 2.0838 15.8
2003 1,225,847,600 23,330,467 1.9032 6,572,133 16,758,334 1.3671 28.2
2004 1,216,990,520 24,486,169 2.0120 6,855,882 17,630,287 1.4487 28.0
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.