| DeKalb 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 | 80,550,190 | 5,576,331 | 6.9228 | 1,173,805 | 4,402,526 | 5.4656 | 21.0 | |||
| 1978 | 86,548,030 | 5,780,437 | 6.6789 | 1,240,480 | 4,539,957 | 5.2456 | 21.5 | |||
| 1979 | 92,521,870 | 6,276,765 | 6.7841 | 1,345,354 | 4,931,411 | 5.3300 | 21.4 | |||
| 1980 | 155,102,140 | 7,152,716 | 4.6116 | 1,523,391 | 5,414,660 | 3.4910 | 21.3 | |||
| 1981 | 161,637,240 | 8,321,726 | 5.1484 | 1,755,683 | 6,566,043 | 4.0622 | 21.1 | |||
| 1982 | 165,545,030 | 9,692,819 | 5.8551 | 2,033,950 | 7,658,869 | 4.6265 | 21.0 | |||
| 1983 | 166,888,810 | 9,561,433 | 5.7292 | 2,043,988 | 7,517,445 | 4.5045 | 21.4 | |||
| 1984 | 164,659,380 | 9,985,121 | 6.0641 | 2,110,997 | 7,874,124 | 4.7821 | 21.1 | |||
| 1985 | 168,871,970 | 11,202,567 | 6.6338 | 2,363,882 | 8,838,685 | 5.2340 | 21.1 | |||
| 1986 | 177,220,520 | 11,941,721 | 6.7383 | 2,444,193 | 9,497,528 | 5.3592 | 20.5 | |||
| 1987 | 184,169,425 | 12,414,360 | 6.7407 | 2,274,492 | 10,139,868 | 5.5057 | 18.3 | |||
| 1988 | 190,619,273 | 14,507,449 | 7.6107 | 2,554,771 | 11,952,678 | 6.2704 | 17.6 | |||
| 1989 | 200,415,210 | 15,054,748 | 7.5118 | 2,706,526 | 12,348,222 | 6.1613 | 18.0 | |||
| 1990 | 245,173,870 | 16,643,998 | 6.7887 | 2,843,360 | 13,800,638 | 5.6289 | 17.1 | |||
| 1991 | 246,344,060 | 19,022,216 | 7.7218 | 3,156,060 | 15,866,156 | 6.4406 | 16.6 | |||
| 1992 | 254,820,620 | 19,575,905 | 7.6822 | 3,421,438 | 16,154,467 | 6.3395 | 17.5 | |||
| 1993 | 263,131,075 | 20,298,727 | 7.7143 | 3,425,728 | 16,872,999 | 6.4124 | 16.9 | |||
| 1994 | 271,005,103 | 21,590,521 | 7.9668 | 3,457,615 | 18,132,906 | 6.6910 | 16.0 | |||
| 1995 | 282,114,310 | 22,686,290 | 8.0415 | 3,618,318 | 19,067,972 | 6.7590 | 15.9 | |||
| 1996 | 331,400,510 | 24,823,170 | 7.4904 | 3,906,490 | 20,916,680 | 6.3116 | 15.7 | |||
| 1997 | 348,061,240 | 27,341,986 | 7.8555 | 4,189,121 | 23,152,865 | 6.6520 | 15.3 | |||
| 1998 | 376,933,570 | 29,975,339 | 7.9524 | 4,193,079 | 25,782,260 | 6.8400 | 14.0 | |||
| 1999 | 399,470,780 | 32,231,752 | 8.0686 | 4,877,591 | 27,354,161 | 6.8476 | 15.1 | |||
| 2000 | 430,862,130 | 34,607,695 | 8.0322 | 5,136,283 | 29,471,412 | 6.8401 | 14.8 | |||
| 2001 | 451,577,440 | 36,104,791 | 7.9953 | 5,530,905 | 30,573,886 | 6.7705 | 15.3 | |||
| 2002 | 1,401,691,995 | 39,027,703 | 2.7843 | 5,892,272 | 33,135,431 | 2.3640 | 15.1 | |||
| 2003 | 2,039,255,287 | 42,846,718 | 2.1011 | 11,247,329 | 31,599,389 | 1.5496 | 26.3 | |||
| 2004 | 1,923,150,311 | 45,212,436 | 2.3510 | 11,306,598 | 33,905,838 | 1.7630 | 25.0 | |||
| 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. | ||||||||||