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.