Elkhart 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 425,805,903 34,811,935 8.1755 7,271,160 27,540,775 6.4679 20.9
1978 455,230,450 36,523,529 8.0231 7,603,365 28,920,164 6.3529 20.8
1979 484,516,170 37,841,756 7.8102 7,980,882 29,860,874 6.1630 21.1
1980 700,290,520 41,399,490 5.9118 8,650,459 31,666,872 4.5220 20.9
1981 722,819,960 44,881,396 6.2092 9,357,712 35,523,684 4.9146 20.8
1982 730,126,870 48,488,156 6.6411 10,114,834 38,373,322 5.2557 20.9
1983 741,994,270 51,202,968 6.9007 10,789,379 40,413,589 5.4466 21.1
1984 766,305,940 54,124,881 7.0631 11,409,999 42,714,882 5.5741 21.1
1985 822,260,860 56,763,050 6.9033 12,673,053 44,089,997 5.3620 22.3
1986 874,623,220 63,545,712 7.2655 13,588,809 49,956,903 5.7118 21.4
1987 910,011,380 66,907,823 7.3524 13,188,599 53,719,224 5.9031 19.7
1988 948,109,460 75,203,146 7.9319 14,669,241 60,533,905 6.3847 19.5
1989 1,000,070,010 83,150,569 8.3145 15,266,748 67,883,821 6.7879 18.4
1990 1,366,510,350 89,861,699 6.5760 15,263,584 74,598,115 5.4590 17.0
1991 1,442,076,710 102,473,415 7.1060 16,722,450 85,750,965 5.9464 16.3
1992 1,434,867,730 112,376,101 7.8318 18,410,163 93,965,938 6.5488 16.4
1993 1,465,045,350 117,045,452 7.9892 18,791,119 98,254,333 6.7066 16.1
1994 1,523,381,800 124,252,940 8.1564 19,222,810 105,030,130 6.8945 15.5
1995 1,572,852,970 131,574,719 8.3654 20,898,627 110,676,092 7.0366 15.9
1996 1,759,620,720 142,372,415 8.0911 22,089,676 120,282,739 6.8357 15.5
1997 1,800,499,520 150,696,928 8.3697 23,086,860 127,610,068 7.0875 15.3
1998 1,873,841,270 161,894,359 8.6397 22,488,305 139,406,054 7.4396 13.9
1999 1,930,634,830 170,803,589 8.8470 27,683,647 143,119,942 7.4131 16.2
2000 1,972,562,370 176,551,195 8.9503 26,866,973 149,684,222 7.5883 15.2
2001 2,066,175,750 184,543,927 8.9317 27,879,092 156,664,835 7.5824 15.1
2002 6,284,613,980 193,251,192 3.0750 29,821,706 163,429,486 2.6005 15.4
2003 8,629,822,820 211,717,361 2.4533 52,311,329 159,406,032 1.8472 24.7
2004 8,350,945,050 225,289,868 2.6978 55,488,212 169,801,656 2.0333 24.6
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.